Ga. Comp. R. & Regs. R. 300-2-8-.04 - Establishment, Administration and Dissolution of Group Accounts

Two or more employers, as defined in OCGA Section 34-8-161, in the same or related trade, occupation, profession or enterprise; or having a common financial interest, hereinafter referred to as an "Employer Group", may enter into an agreement with the Georgia Department of Labor to establish a Group Account. Such employer group shall be treated as a separate employer account and subject to the following provisions:

(a) An employer group may not be established for a period of less than five (5) years;
(b) No employer may become a member of an employer group until such employer has been liable under this law for a minimum of two (2) calendar years;
(c) Separate accounts shall be maintained for each employer in an employer group for identification;
(d) The successor who acquires the business of a member of an employer group shall continue to be a member of such group until the employer group is dissolved;
(e) An employer group may be dissolved on any five (5) year anniversary date, provided a written request is made ninety (90) days prior to such anniversary date:
1. By the parent employer, if each member of the employer group is owned or controlled by such parent employer; or
2. By fifty percent (50%) or more of the employers in the employer group.
(f) Each member of an employer group shall be liable individually or collectively for past due payments owed to the department by any member;
(g) No provision in this rule shall be construed as giving any member of any employer group any authority over the operation of another member with respect to the administration of the employer group account.


Ga. Comp. R. & Regs. R. 300-2-8-.04
O.C.G.A. Sec. 34-8-70.
Original Rule entitled "Establishment, Administration and Dissolution of Group Accounts" adopted. F. Jun. 25, 1998; eff. July 15, 1998.

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.

No prior version found.