Ga. Comp. R. & Regs. R. 300-2-4-.05 - Employer Supplemental Unemployment Benefit Payments

(1) Definitions. For the purposes of this Rule,

(a) The term "Supplemental Unemployment Benefits" shall have the same meaning as provided in O.C.G.A. Section 34-8-45;

(b) The terms "Supplemental Unemployment Benefit Plan" and "SUB Plan" shall mean the written agreement(s), contract(s), trust arrangement(s), and/or other instrument(s) providing for the payment of supplemental unemployment benefits; and

(c) The term "Trust" shall mean an organization described in 26 U.S.C. Section 501(c)(17).

(2) Supplemental unemployment benefits paid to an individual by a trust pursuant to a SUB plan approved by the department shall not be construed to be:

(a) Wages or compensation for personal services under Code Section 34-8-49; or

(b) Disqualifying income under Code Section 34-8-194(5)(A).

(3) Requirements for approval of plan. The following conditions must be met for approval of a SUB plan by the department:

(a) The employer must submit a written request for approval of the SUB Plan to the department;

(b) The request must be accompanied by a copy of the SUB plan;

(c) The SUB plan must:

1. Establish a trust from which supplemental unemployment benefits may be paid to qualifying unemployed workers;

2. Provide for the payment of unemployment benefits from the trust only for an employee's involuntary separation from the employer resulting from a:

(i) Reduction in work force,

(ii) Discontinuance of a plant or operation, or

(iii) Other similar conditions;

3. Not discriminate in favor of certain employees by either the classification of employees eligible for benefits or payment of the benefits themselves;

4. Establish objective eligibility standards for the payment of benefits;

5. Not permit benefit eligibility to be determined solely in the discretion of the employer or trustees;

6. Bind the trustees to act consistent with the SUB plan provisions; and

7. Require the trust's corpus and income to satisfy all liabilities to covered employees before any other purpose.

(4) Decision and appeal rights. The department shall notify the employer in writing whether the SUB plan has been approved or disapproved. There shall be no administrative right to appeal the decision of the department.

(5) Notice requirement. An employer shall notify the department of any alteration or amendment to an approved SUB plan by submitting a written copy of any such alteration or amendment to the department for approval. Approval of a SUB Plan may be revoked for any payment from the trust to an individual issued after the effective date of any SUB plan alteration or amendment not submitted to the department for approval.

(6) This rule shall apply to any SUB plan submitted for approval to the Department, or altered or amended, on or after January 1, 2025.

Notes

Ga. Comp. R. & Regs. R. 300-2-4-.05

O.C.G.A. §§ 34-2-6(a)(4), 34-8-70(b), 34-8-190(a).

Original Rule entitled "Issuance of Checks" was filed on October 21, 1975; effective November 10, 1975. 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 entitled "Issuance of Replacement Checks" adopted. Filed October 24, 1983; effective November 13, 1983. Amended: Rule entitled "Issuance of Replacement Checks" renumbered as 300-2-4-.06 and Rule entitled "Employer Supplemental Payments" renumbered as 300-2-4-.05. Filed January 9, 1989; effective January 29, 1989. Repealed: New Rule of same title adopted. F. Aug. 28, 1992; eff. Sept. 17, 1992. Amended: Rule retitled "Employer Supplemental Unemployment Benefit Payments". F. Jun. 25, 1998; eff. July 15, 1998. Amended: F. Oct. 29, 2024; eff. Nov. 18, 2024.