Ga. Comp. R. & Regs. R. 300-2-3-.02 - Penalty and Interest

Current through Rules and Regulations filed through April 4, 2022

(1) Pursuant to the provisions of O.C.G.A. Sections 34-8-49, 34-8-158, 34-8-159, 34-8-160, 34-8-161, 34-8-166 and 34-8-184 interest on delinquent unemployment insurance tax contributions, administrative assessments and reimbursements in lieu of contributions shall be computed from the first day following the due date thereof at the rate specified in the Employment Security Law. Interest will be charged from due date until payment is received.
(2) "Employer's Quarterly Tax and Wage Report" is deemed as received when the completed report is delivered to the department.
(a) Such reports are deemed filed when received by the department as further provided in Rule 300-2-2-.02, or when placed in the mail service. When placed in the mail service, the postmark cancellation date shall control over any prior postage meter date shown on the envelope or package.
(b) Penalty shall be assessed at the greater of $20.00 per report, per month or .05 percent of total wages for each month or fraction of a month that an "Employer's Quarterly Tax and Wage Report" is late in filing.
(3) Liability under O.C.G.A. Section 34-8-33(a)(8) - acquisition of a liable business:
(a) Penalty. In all cases, penalty will be charged from the end of the month following the quarter in which the acquisition occurred or from the end of the month following the month in which the employer was notified of the liability, whichever is the later date.
(b) Interest. In all cases, interest will be charged on delinquent taxes from the end of the month following the quarter in which the acquisition occurred.
(4) Liability under O.C.G.A. Section 34-8-33(a)(9) - combined employment of two or more not liable employing units:
(a) Penalty. In all cases, penalty will be charged from the regular due date for the quarter in which the twentieth (20th) week during the calendar year was reached or from the end of the month following the month in which the employer was notified of its liability, whichever is the later date.
(b) Interest. In all cases, interest will be charged on delinquent taxes from the last day of the month following the quarter in which the employer reached the twentieth (20th) week during the calendar year.
(5) Liability under O.C.G.A. Section 34-8-33(a)(6) - re-registration of an employer after being inactive (unless terminated):
(a) Penalty. In all cases, penalty will be charged from the end of the month following the quarter in which the employer re-entered business.
(b) Interest. In all cases, interest will be charged on delinquent taxes from the end of the month following the quarter in which the employer re-entered business.
(6) Liability under O.C.G.A. Section 34-8-33(a)(7) - election of coverage:
(a) Penalty. In all cases, penalty will be charged from the end of the month following the month in which the employer was notified of liability or from the end of the month following the initial quarter of liability, whichever is the later date.
(b) Interest. In all cases, interest will be charged on delinquent taxes from the last day of the month following the quarter in which the employer was notified of its liability.
(7) Liability under O.C.G.A. Section 34-8-33(a)(10) - liability under federal law:
(a) Penalty. In all cases, penalty will be charged from the end of the month following the month in which the employer was notified of liability or from the end of the month following the initial quarter of liability, whichever is the later date.
(b) Interest. In all cases, interest will be charged on delinquent taxes from the end of the month following the quarter in which the employer employed its first worker in Georgia.
(8) Liability under O.C.G.A. Section 34-8-33(a)(1)(A) - payment of $1,500.00 or more in wages for any one quarter in either the current or preceding calendar year:
(a) Penalty. In all cases, penalty will be charged from the regular due date for the quarter in which the employer had $1,500.00 or more in wages or from the end of the month following the month in which the employer was notified of liability, whichever is the later date.
(b) Interest. In all cases, interest will be charged on delinquent taxes from the last day of the month following the quarter in which the employer had $1,500.00 or more in wages.
(9) Liability under O.C.G.A. Section 34-8-33(a)(1)(B) - employment of one or more employees:
(a) Penalty. In all cases, penalty will be charged from the regular due date for the quarter in which the twentieth (20th) week during the calendar year was reached or from the end of the month following the month in which the employer was notified of liability, whichever is the later date.
(b) Interest. In all cases, interest will be charged on delinquent taxes from the last day of the month following the quarter in which the employer reached the twentieth (20th) week during the calendar year.
(10) Liability under O.C.G.A. Section 34-8-33(a)(5) - operation of a governmental organization:
(a) Penalty. In all cases, penalty will be charged from the end of the month following the quarter in which the employer was notified of liability.
(b) Interest. In all cases, where an employer is on a contributory basis, interest will be charged on delinquent taxes from the regular due date of each "Employer's Quarterly Tax and Wage Report" (which the employer must file and pay), regardless of when the employer was notified of liability.
(c) In all cases, where an employer is on a reimbursable basis, interest will be charged beginning thirty (30) days after the release date of Form DOL-621, "Reimbursable Employer's Quarterly Bill".
(11) Liability under O.C.G.A. Section 34-8-33(a)(4) - operation of a non-profit organization:
(a) Penalty. In all cases, penalty will be charged from the regular due date for the quarter in which the twentieth (20th) week during the calendar year was reached or from the end of the month following the month in which the employer was notified of liability, whichever is the later date.
(b) Interest. In all cases, where an employer is on a contributory basis, interest will be charged on delinquent taxes from the last day of the month following the quarter in which the employer reached the twentieth (20th) week during the calendar year.
(c) In all cases, where an employer is on a reimbursable basis, interest will be charged beginning thirty (30) days after the release date of Form DOL-621, "Reimbursable Employer's Quarterly Bill".
(12) Liability under O.C.G.A. Section 34-8-33(a)(8) - acquisition by a not liable employer of a liable business causing liability:
(a) Penalty. In all cases, penalty will be charged from the end of the month following the quarter in which the acquisition occurred or from the end of the month following the month in which the employer was notified of liability, whichever is the later date.
(b) Interest. In all cases, interest will be charged on delinquent taxes from the end of the month following the quarter in which the acquisition occurred.
(13) Liability under administrative decision - coverage of employer under administrative decision:
(a) Penalty. In all cases, penalty will be charged from the end of the month following the month in which the employer was notified of liability.
(b) Interest. In all cases, interest will be charged on delinquent taxes from the last day of the month following the quarter in which the employer was notified of liability.
(14) Liability under O.C.G.A. Section 34-8-33(a)(2) - employment of employees in domestic service:
(a) Penalty. Except as otherwise provided herein, penalty will be charged from the regular due date for the quarter in which the employer paid $1,000.00 or more in cash remuneration or from the end of the month following the month in which the employer was notified of liability, whichever is the later date. Employers with domestic employment only shall be charged penalty from the regular due date for the calendar year in which the employer paid $1,000.00 or more in cash remuneration or from the end of the month following the month in which the employer was notified of liability, whichever is the later date.
(b) Interest. Except as otherwise provided herein, interest will be charged on delinquent taxes from the last day of the month following the quarter in which the employer paid $1,000.00 or more in cash remuneration. Employers with domestic employment only shall be charged interest from the last day of the month following the calendar year in which the employer paid $1,000.00 or more in cash remuneration.

Notes

Ga. Comp. R. & Regs. R. 300-2-3-.02
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 "Washing Facilities" adopted. F. and eff. May 18, 1965. Amended: Rule renumbered as 300-3-3-.02 and Rule 300-1-3-.02, entitled "Interest," renumbered as 300-2-3-.02. F. May 20, 1966; eff. June 8, 1966. Repealed: New Rule entitled "Penalty and Interest" adopted. F. Oct. 16, 1974; eff. Nov. 5, 1974. 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: 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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