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

Ga. Comp. R. & Regs. R. 300-2-3-.01
O.C.G.A. ยงยง 34-2-6(a)(4), 34-8-70, 34-8-83, 34-8-150, 34-8-158, 34-8-159, 34-8-165, 34-8-180.
Original Rule entitled "Sanitation" adopted. F. and eff. May 18, 1965. Amended: Rule renumbered as 300-3-3-.01 and Rule 300-1-3-.01, entitled "Job Insurance Taxes by Employers," renumbered as 300-2-3-.01. F. May 20, 1966; eff. June 8, 1966. Repealed: New Rule entitled "Unemployment Insurance Taxes" adopted. F. Oct. 16, 1974; eff. Nov. 5, 1974. Amended: F. Nov. 4, 1976; eff. Nov. 24, 1976. Repealed: New Rule of same title adopted. F. June 29, 1979; eff. July 19, 1979. Repealed: New Rule of same title adopted. F. Oct. 24, 1983; eff. Nov. 13, 1983. Repealed: New Rule of same title adopted. F. Apr. 5, 1991; eff. Apr. 25, 1991. Repealed: New Rule of same title adopted. F. Aug. 28, 1992; eff. Sept. 17, 1992. Amended: Rule retitled "Quarterly Reports". F. June 25, 1998; eff. July 15, 1998. Amended: F. Dec. 10, 2002; eff. Jan. 1, 2003, as specified by the Agency. Amended: F. Jan. 24, 2020; eff. Feb. 13, 2020.

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