Ga. Comp. R. & Regs. R. 300-2-3-.01 - Quarterly Reports
Current through Rules and Regulations filed through April 4, 2022
(1)
(a)
Except as otherwise provided in these rules for the annual reporting of wages
and taxes by employers with domestic employment only, pursuant to the
provisions of O.C.G.A. Sections
34-8-121,
34-8-150,
34-8-158,
34-8-159,
34-8-160,
34-8-161, and
34-8-180,
"Employer's Quarterly Tax and Wage Reports" shall be filed on a quarterly basis
and all taxes thereon shall be due and paid on or before the last day of the
month which follows the end of the quarter to which they apply. Employers of
domestic workers under O.C.G.A. Section
34-8-33(a)(2)
with domestic employment only shall file reports annually on or before January
31st of each year for the prior calendar year on such form(s) as may hereafter
be adopted for report of wages paid and taxes due with respect to such domestic
employment for the prior calendar year, and all taxes thereon shall be due and
paid on or before January 31st immediately following the calendar year to which
such taxes apply.
(b) "Employer's
Quarterly Tax and Wage Report" must be filed and taxes and administrative
assessments paid within ten (10) days from the date any employer discontinues
or makes a transfer of the assets of the business.
(c) Any amount owed the department by an
employing unit which has elected to reimburse benefits paid in lieu of
contributions shall be due and payable on or before the thirtieth (30th) day
after the release date of the "Reimbursable Employer's Quarterly Bill", Form
DOL-621.
(2) Each
employer (other than those who have elected the Reimbursable Option) is
required to pay taxes and administrative assessments on the taxable wage base
portion of wages paid to each individual employee during the calendar year as
defined in O.C.G.A. Section
34-8-49. Wages
paid during such calendar year with respect to employment performed in another
state for the same employer (legal entity), which wages were reported to
another state and the taxes thereon paid, shall be considered as wages reported
to the State of Georgia for the purposes of computing taxable wages paid to an
individual during such calendar year (if the other state has a lower taxable
wage base the difference will be taxable wages of Georgia). When a change in
ownership (successorship) occurs, all taxable wage base wages paid and reported
by the predecessor employer, excluding wages paid by a reimbursable employer,
for the same individual for the same calendar year shall be treated as taxable
wages paid by the successor employer.
(a)
Wages. Salaries, commissions, drawing accounts, lodging and board, bonuses,
holiday and vacation pay are wages within the meaning of the Employment
Security Law. Flat fee expense payments shall be considered wages, whereas
reimbursement expenses for which adequate documentation of actual expense
reimbursed is maintained shall not be considered wages.
(b) Bonus means the sum paid to or other
thing of value received by an employee from an employer as additional payment
for services performed in insured employment.
(c) Drawing accounts, or advances against
commissions, shall be deemed wages for services in insured employment in the
amount actually drawn by the employee at the time so drawn. Any advance against
commission, including that paid to insurance agents, shall not be exempt from
the definition of wages.
(d) Board
and lodging furnished an employee by an employer shall be construed as wages
for services in insured employment.
1. In the
case of employees of apartment complexes, the value of an apartment given in
lieu of wages shall be the same value accepted as rent for a like apartment in
the same complex. Such value placed thereon shall be included as wages for
reporting purposes.
2. For the
purpose of reporting wages and taxes the minimum value of board and lodging
shall be computed as follows, and no agreement between the employer and the
employee shall reduce the value of said meals and lodging below these amounts:
meals-breakfast $3.00, lunch $4.00, dinner $6.00; lodging-$200.00 per month,
$50.00 per week, or $10.00 per day.
(3) All payroll tax payments shall be made
directly to the Georgia Department of Labor by check, draft or money order,
made payable to the Georgia Department of Labor or by such other method
approved by the Commissioner. Payments by cash may be remitted only by
registered mail or paid to an authorized representative of the Georgia
Department of Labor. The authorized representative who received the cash must
issue a receipt to the payer. NOTE: The payment of this tax is covered by the
criminal bad check law, O.C.G.A. Section
16-9-20 and
civil damages are as specified in O.C.G.A. Section
13-6-15.
(4) The tax payment of any employing unit
which becomes liable for payroll taxes, except those employers who have elected
to make payments in lieu of contributions and employers of domestic workers
under O.C.G.A. Section
34-8-33(a)(2)
with domestic employment only, shall become due and payable on the last day of
the month next following the end of the calendar quarter within which:
(a) The twentieth (20th) calendar week
occurred during the calendar year in which there were employed four or more
individuals for some portion of a day in each of any twenty different weeks
within a calendar year under O.C.G.A. Sections
34-8-33(a)(4)
or
34-8-33(a)(9).
The first payment of such employer shall include taxes with respect to all
wages paid for employment from the first day of the calendar year, or from the
first day of employment within such calendar year; or
(b) Such employing unit became an employer
under O.C.G.A. Sections
34-8-33(a)(5),
34-8-33(a)(6)
or
34-8-33(a)(8).
The first payment of such employer shall include taxes with respect to all
wages paid for employment from the first day of the calendar year or from the
first day of employment within such calendar year; or
(c) Such employing unit was notified of its
liability by this department under O.C.G.A. Sections
34-8-33(a)(7)
or
34-8-33(a)(10).
The first payment of such employer shall include taxes with respect to all
wages paid for employment from the effective date of liability; or
(d) Such employing unit paid for service in
employment wages of $1,500.00 or more in any calendar quarter under O.C.G.A.
Section
34-8-33(a)(1)(A).
The first payment of such employer shall include taxes with respect to all
wages paid for employment from the first day of the calendar year or from the
first day of employment within such calendar year; or
(e) The twentieth (20th) calendar week
matured during the calendar year in which there were employed one or more
individuals for some portion of a day in each of any twenty (20) different
weeks within a calendar year under O.C.G.A. Section
34-8-33(a)(1)(B).
The first payment of such employer shall include taxes with respect to all
wages paid for employment from the first day of the calendar year or from the
first day of employment within such calendar year; or
(f) Such employing unit paid for service in
domestic employment cash remuneration of $1,000.00 or more in any calendar
quarter under O.C.G.A. Section
34-8-33(a)(2).
The first payment of such employer shall include taxes with respect to all
wages paid for employment from the first day of the calendar year or from the
first day of employment within such calendar year; or
(g) Under O.C.G.A. Section
34-8-33(a)(3),
the twentieth (20th) calendar week occurred during the calendar year in which
there was employed in agricultural labor ten (10) or more individuals for some
portion of a day in each of any twenty (20) different weeks within a calendar
year, or such employing unit paid for service in agricultural employment cash
remuneration of $20,000.00 or more in any calendar quarter. The first payment
of such employer shall include taxes with respect to all wages paid for
employment from the first day of the calendar year or from the first day of
employment within such calendar year. (See Rule
300-2-3-.18.)
(5) All provisions of these regulations with
respect to taxes, contributions, penalty, interest and costs shall apply with
equal force and effect to the administrative assessment specified in O.C.G.A.
Section
34-8-180
et seq. All information with respect to the administrative assessments imposed
under O.C.G.A. Section
34-8-180
et seq. shall be submitted on the "Employer's Quarterly Tax and Wage Report"
except that employers with domestic employment only shall submit all
information with respect to the administrative assessments imposed under
O.C.G.A. Section
34-8-180
et seq. on the report required to be made annually by such employers on or
before January 31st of each year for the prior calendar year on such form(s) as
may hereafter be adopted for report of wages paid and taxes due with respect to
domestic employment for such calendar year.
(6) All employers shall report additional
wage information whenever requested by the department to determine alternative
base period wages in compliance with O.C.G.A. Section
34-8-21(b),
or to determine regular or alternative base period wages for any individual
employed in domestic service by an employer under O.C.G.A. Section
34-8-33(a)(2)
with domestic employment only. Employers shall provide such additional wage
information in accordance with the Rules of the department.
Notes
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