Voluntary contributions by employers

Any employer may make voluntary payments in addition to the contributions required under this chapter, and the same shall be credited to the employer’s experience account; provided, however, that 264 34-8-180 such voluntary contributions shall not be used in the computation of reduced rates unless such contributions are paid within 30 days following the date upon which the Commissioner mails notice that such payments may be made with respect to a calendar year, and in no event shall such payments be made later than the expiration of 120 days after the beginning of the year for which such rates are effective. Such voluntary payments when accepted from an employer will not be refunded in whole or in part. (Code 1981, § 34-8-178, enacted by Ga. L. 1995, p. 373, § 4; Ga. L. 1996, p. 693, § 3.) ARTICLE 6 ADMINISTRATIVE ASSESSMENTS Editor’s notes. — Code Section 34-8-185 provides that: ‘‘This article shall stand repealed in its entirety on January 1, 2023.’’ Ga. L. 1999, p. 449, § 1, and Ga. L. 1999, p. 521, § 1, not codified by the General Assembly, provides that: ‘‘This Act shall be known and may be cited as the ‘Workforce Reinvestment Act of 1999’.’’ 34-8-180. (Repealed effective January 1, 2023) Creation of administrative assessment upon all wages; assessments due quarterly. (a) For the periods on or after January 1, 2000, but on or before December 31, 2016, there is created an administrative assessment of 0.08 percent to be assessed upon all wages as defined in Code Section 34-8-49, except the wages of: (1) Those employers who have elected to make payments in lieu of contributions as provided by Code Section 34-8-158 or who are liable for the payment of contributions as provided in said Code section; or (2) Those employers who, by application of the State-wide Reserve Ratio as provided in Code Section 34-8-156, have been assigned the minimum positive reserve rate or the maximum deficit reserve rate. (b) For the periods on or after January 1, 2017, but on or before December 31, 2022, there is created an administrative assessment of 0.06 percent to be assessed upon all wages as defined in Code Section 34-8-49, except the wages of: (1) Those employers who have elected to make payments in lieu of contributions as provided by Code Section 34-8-158 or who are liable for the payment of contributions as provided in said Code section; or (2) Those employers who, by application of the State-wide Reserve Ratio as provided in Code Section 34-8-156, have been assigned the minimum positive reserve rate or the maximum deficit reserve rate. 265 34-8-181 (c) Assessments pursuant to this Code section shall become due and shall be paid by each employer and must be reported on the employer’s quarterly tax and wage report according to such rules and regulations as the Commissioner may prescribe. The assessments provided in this Code section shall not be deducted, in whole or in part, from the remuneration of individuals in the employ of the employer. Any deduction in violation of this subsection is unlawful. (Code 1981, § 34-8-180, enacted by Ga. L. 1991, p. 139, § 1; Ga. L. 1999, p. 449, § 5; Ga. L. 1999, p. 521, § 5; Ga. L. 2005, p. 1200, § 6/HB 520; Ga. L. 2011, p. 390, § 4/HB 292; Ga. L. 2016, p. 545, § 4/HB 904.) The 2016 amendment, effective July 1, 2016, deleted former subsection (a), which read: ‘‘For the periods on or after April 1, 1987, but on or before January 1, 2000, there is created an administrative assessment of .06 percent to be assessed upon all wages, as defined in Code Section 34-8-49, except wages of the following employers: ‘‘(1) Those employers who have elected to make payments in lieu of contributions as provided by Code Section 34-8-158 or who are liable for the payment of contri- butions as provided in said Code section; or ‘‘(2) Those employers who, by application of the State-wide Reserve Ratio as provided in Code Section 34-8-156, have been assigned the minimum positive reserve rate or the maximum deficit reserve rate.’’; redesignated former subsection (b) as present subsection (a); and added subsection (b). Editor’s notes. — See the Editor’s notes following the article heading as to the repeal of this Code section. 34-8-181. (Repealed effective January 1, 2023) Additional assessment for new or newly covered employer. (a) For the periods on or after January 1, 2000, but on or before December 31, 2016, in addition to the rate paid under Code Section 34-8-151, each new or newly covered employer shall pay an administrative assessment of 0.08 percent of wages payable by it with respect to employment during each calendar year until it is eligible for a rate calculation based on experience as defined in this chapter, except as provided in Code Section 34-8-158. (b) For the periods on or after January 1, 2017, but on or before December 31, 2022, in addition to the rate paid under Code Section 34-8-151, each new or newly covered employer shall pay an administrative assessment of 0.06 percent of wages payable by it with respect to employment during each calendar year until it is eligible for a rate calculation based on experience as defined in this chapter, except as provided in Code Section 34-8-158. (Code 1981, § 34-8-181, enacted by Ga. L. 1991, p. 139, § 1; Ga. L. 1999, p. 449, § 6; Ga. L. 1999, p. 521, § 6; Ga. L. 2005, p. 1200, § 7/HB 520; Ga. L. 2011, p. 390, § 5/HB 292; Ga. L. 2016, p. 545, § 5/HB 904.) The 2016 amendment, effective July 1, 2016, deleted former subsection (a), which read: ‘‘For the periods on or after April 1, 1987, but on or before December 266 31, 1999, in addition to the rate paid under Code Section 34-8-151, each new or newly covered employer shall pay an administrative assessment of .06 percent of wages payable by it with respect to employment during each calendar year until it is eligible for a rate calculation based on experience as defined in this chapter, except as provided in Code Section 34-8-158.’’; redesignated former subsection (b) as present subsection (a); and added subsection (b).