Authorization for payroll deductions

(a) In order to carry out the provisions of the flexible employee benefit plan, the head of each department, agency, authority, county department of health, the Federal-State Shipping Point Inspection Service, the Georgia Firefighters’ Pension Fund, or local school system is authorized to deduct or reduce from salary or wages voluntarily designated amounts by his employees for purchasing insurance or other welfare benefits. (b) Records of benefit selections, payroll deductions, and other individual account information shall be maintained as confidential by the flexible benefit plan. The records shall not be disclosed except as necessary to accomplish the purposes of this article or as otherwise authorized in writing by the employee. This prohibition shall not bar federal, state, or local tax authorities from such access to the records as may be necessary to establish the tax status or liability of an employee 543 45-18-53 PUBLIC OFFICERS & EMPLOYEES 45-18-54 or other individual. (Code 1981, § 45-18-53, enacted by Ga. L. 1985, p. 441, § 1; Ga. L. 1990, p. 1247, § 3; Ga. L. 2002, p. 1425, § 2.) 45-18-54. Continuation of optional plans; approval of optional plans or contracting with new or additional insurers. (a) The head of each department, agency, authority, or county department of health shall have the option to determine whether or not the employees within his respective agency shall continue any optional program that is in operation on January 1, 1986. New optional employee benefit plans or any contracting with new or additional insurers under existing plans that authorize the deduction or reduction of voluntarily designated amounts, including insurance, from the salaries of the full-time employees must be approved by the council after January 1, 1986, except that the Legislative Services Committee may continue or approve any optional program for members of the General Assembly and employees of the General Assembly. (b) Each local board of education shall have the option to elect coverage in this program, and, in the event an employee rejects coverage, such employee shall be authorized to obtain coverage at a later date upon compliance with the rules and regulations promulgated by the council relative thereto. New optional employee benefit plans or any contracting with new or additional insurers under existing plans that authorize the deduction or reduction of voluntarily designated amounts, including insurance, from the salaries of the full-time employees must be approved by the council after January 1, 1991. Each local board of education electing to participate in the coverage under this plan shall be assessed a pro rata share of the cost of administering the plan. (c) Each local board of education electing coverage shall have the option to determine whether or not the employees within the school system shall continue any optional program that is in operation on January 1, 1991. (d) The Geo. L. Smith II Georgia World Congress Center Authority shall have the option to irrevocably elect or reject coverage for employees of the authority in this program no later than June 30, 2014. New optional employee benefit plans or any contracting with new or additional insurers under existing plans that authorize the deduction or reduction of voluntarily designated amounts, including insurance, from the salaries of the full-time employees must be approved by the council. If the authority elects to participate in the coverage under this plan, it shall be assessed a pro rata share of the cost of administering the plan. (Code 1981, § 45-18-54, enacted by Ga. L. 1985, p. 441, § 1; Ga. L. 1986, p. 10, § 45; Ga. L. 1990, p. 1247, § 4; Ga. L. 2014, p. 129, § 2/HB 246.) 544 45-18-54 EMPLOYEES’ INSUR. & BENEFITS PLANS The 2014 amendment, effective July 1, 2014, added subsection (d).