Ga. Comp. R. & Regs. R. 300-2-6-.01 - Employer Records

Current through Rules and Regulations filed through April 4, 2022

Each employing unit shall maintain such records as is hereinafter required and shall preserve such records for a period of not less than four (4) years after the calendar year in which the remuneration with respect to such services was paid or if not paid, was due. For each individual engaged in employment the following information shall be maintained by the employing unit:

(a) Name;
(b) Social Security Number;
(c) State or states in which the services are performed; and if any of such services are performed outside this state and are not incidental to the service within the state, the employee's base of operations (or if there is no base of operations, then the place from which such services are directed or controlled) and the employee's residence (by state);
(d) Date on which the individual was hired, rehired or returned to work after temporary layoff, and date separated from work and reason therefor;
(e) Remuneration paid for services and date of payment, showing separately:
1. Cash remuneration, including special payments (such as bonuses, gifts, etc.);
2. Remuneration in any medium other than cash (determined in accordance with the rules or regulations prescribed by the Commissioner), including special payments (such as bonuses, gifts, etc.).
(f) Amounts paid the individual as allowance of reimbursement for traveling or other business expenses, dates of payment, amounts of payment, and amounts of such expenditures actually incurred and accounted for by the individual;
(g) With respect to any period for which the individual is paid:
1. At a fixed rate of pay per week or longer period;
2. On a fixed daily basis, the daily rate;
3. On a fixed hourly basis, the hourly rate;
4. On a piece-rate or other variable-pay basis, the method by which the remuneration is computed.
(h) With respect to pay periods in which the individual performs services in both covered and exempt employment:
1. Hours spent in covered employment;
2. Hours spent in exempt employment.
(i) Beginning and ending dates of each pay period;
(j) Total amount of remuneration paid in each quarter for services;
(k) Records shall be maintained by each employing unit in such form as to make it possible to determine from an inspection thereof with respect to any worker:
1. Earnings by pay-period weeks, if paid on a weekly basis, or if not so paid, then by calendar weeks or by other seven (7) consecutive day periods;
2. Weeks of less than full-time work;
3. Time lost due to the individual's unavailability for work.


Ga. Comp. R. & Regs. R. 300-2-6-.01
O.C.G.A. Secs. 34-8-70, 34-8-78.
Original Rule entitled "Equipment Governed by Codes of ASA and ULI" was filed and effective on May 18, 1965. Amended: Rule renumbered as 300-3-6-.01 and Rule 300-1-6-.01, entitled "Records," renumbered as 300-2-6-.01. Filed May 20, 1966; effective June 8, 1966. Amended: Rule repealed and a new Rule entitled "Employer Records" adopted. Filed October 16, 1974; effective November 5, 1974. Amended: Rule repealed and a new Rule of same title adopted. Filed June 29, 1979; effective July 19, 1979. Amended: Rule repealed and a new Rule of same title adopted. Filed October 24, 1983; effective November 13, 1983. Repealed: New Rule of same title adopted. F. Aug. 28, 1992; eff. Sept. 17, 1992. Amended: F. Jun. 25, 1998; eff. July 15, 1998.

The following state regulations pages link to this page.

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.