Ga. Comp. R. & Regs. R. 300-2-2-.01 - Employer Liability Reports

(1) Instructions on or prescribed for any report form, method or format now or hereafter required by the Commissioner shall have the force and effect of rules issued pursuant to O.C.G.A. Sections 34-8-70, 34-8-121 and 34-8-150.

(2) All employing units having individuals in this state performing services in covered employment are required to establish an unemployment insurance tax account with the department. Tax account registration shall be completed electronically through the department's website or by utilizing forms specified by the department, such as DOL-1N "Employer Status Report" or DOL-1G "Registration of Governmental Organizations", in accordance with the instructions on such forms.

(3) The owner, partner, officer, major stockholder, or other person having charge of the affairs of an employing unit may be required to verify their identity in a manner approved by the Commissioner before registering an unemployment insurance tax account or updating an existing account.

(4) An employer shall notify the department within ten (10) days of any change in ownership, mailing address, physical business location, or contact information.

(5) Any form or request for information sent by the department to any employing unit with respect to liability for unemployment insurance taxes shall be completed and returned to the department within ten (10) days from the date such form was received by such employing unit, unless a written extension has been granted by the Commissioner or his duly authorized representative.

(6) Discontinuance or transfer of business.

(a) Any registered employer who discontinues business or transfers a part or all of the assets of a business shall, within ten (10) days after such discontinuance or transfer, file wage reports covering all operations not theretofore reported and give notice to the department in writing of the following:

1. The date of such discontinuance or transfer;

2. Whether there are any insolvency proceedings involved;

3. Whether there is a successor or acquirer of such business;

4. The name and address of such acquirer, if any; and

5. The date on which the employer ceased to employ workers.

(b) The acquirer of any portion of the business of a registered employer shall notify the department in writing, within ten (10) days from the date of the acquisition, of the following:

1. From whom acquired;

2. Whether the acquirer is an individual, partnership or corporation (if a partnership, the name, address and legal domicile of each partner); and

3. The date on which such acquisition occurred.

(c) The acquirer of any portion of the business of a registered employer shall comply with all of the conditions of O.C.G.A. Section 34-8-175 relating to the filing of reports, the payment of contributions, interest and penalties. Any entity that willfully violates such requirements may be subject to the criminal provisions provided in O.C.G.A. Section 34-8-256(e).

(d) Any receiver, trustee in bankruptcy or other representative of any legal trust shall within ten (10) days after succeeding to the control or management of any business or estate of any registered employer, notify the department giving the following information:

1. The number and style of the case in which an order was entered authorizing it to act; and

2. A copy of the order of appointment.

Notes

Ga. Comp. R. & Regs. R. 300-2-2-.01

O.C.G.A. §§ 34-2-6(a)(4), 34-8-70(b), 34-8-121(b)(1), 34-8-150(a).

Original Rule entitled "Hazardous Materials on Floor" adopted. F. and eff. May 18, 1965. Amended: Rule renumbered as 300-3-2-.01 and Rule 300-1-2-.01, entitled "Liability Reports," renumbered as 300-2-2-.01. F. May 20, 1966; eff. June 8, 1966. Repealed: New Rule entitled "Employer Liability Reports Form ESA-1" 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. Amended: Rule retitled "Employer Liability Reports (Form DOL-1)". F. Jan. 9, 1989; eff. Jan. 29, 1989. 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: New title, "Employer Liability Reports." F. Oct. 29, 2024; eff. Nov. 18, 2024.