Title 34 — Title 34

This chapter shall be known and may be cited as the ‘‘Employment Security Law.’’ (Code 1981, § 34-8-1, enacted by Ga. L. 1991, p. 139, § 1.) Editor’s notes. — Ga. L. 1941, p. 229, §§ 1 through 3 ratified, approved, and confirmed an executive order and proclamation issued by the G…

(a) This article is intended to reconcile the free access to public records granted by Article 4 of Chapter 18 of Title 50, relating to the inspection of public records, and the discovery rights of judicial and administrative systems with the historical confidentiality of certain…

— Pursuant to Code Section 28-9-5, in 2003, ‘‘this article’’ was substituted for ‘‘Article 11 of this chapter’’ in subsection (a).

34-8-130. Prevention of fraud and abuse of the Unemployment Trust Fund. Article 5 Contributions and Payments in Lieu of Contributions 34-8-150. Payment of contributions by employers; deferral of de minimis amounts. 34-8-151. Rate of employer contributions.

(a) For periods prior to April 1, 1987, or after December 31, 2022, each new or newly covered employer shall pay contributions at a rate of 2.7 percent of wages paid by such employer with respect to employment during each calendar year until the employer is eligible for a rate ca…

(a) The standard rate of contribution shall be 5.4 percent. The standard rate of contribution is the rate from which variations therefrom are computed as provided in Code Section 34-8-155. (b) No employer’s rate shall be reduced below the rate for new employers as specified in Co…

Except as provided in Code Section 34-8-161, the Commissioner shall maintain a separate account for each employer and shall credit such account with all the contributions paid by that employer. Nothing in this chapter shall be construed to grant any employer or individuals in the…

(a) Employers shall be classified in accordance with their actual experience in the payment of contributions and with respect to benefits charged against their accounts so that contribution rates will reflect such experience. Employer rates shall be computed based on each employe…

(a) A State-wide Reserve Ratio shall be computed as of June 30 of each year by dividing the balance in the trust fund, including accrued interest, by the total covered wages paid in the state during the previous calendar year. Any amount credited to the state’s account under Sect…

(a) Regular benefits paid with respect to all benefit years that begin on or after January 1, 1992, but prior to July 1, 2015, shall be charged against the experience rating account or reimbursement account of employers in the following manner: (1) Benefits paid shall be charged …

The payments in lieu of contributions as provided in Code Section 34-8-158 shall be made in accordance with the following provisions: (1) Date payment due. Upon approval by the Commissioner, at the end of each calendar quarter or at the end of such other period as determined by t…

(a) Authority to require surety bond. For the purposes of this Code section, a surety bond is a bond of surety issued by an organization licensed and authorized to issue such bond in the State of Georgia. In the discretion of the Commissioner, any organization that elects to 245 …

Two or more employers who have become liable for payments in lieu of contributions in accordance with the provisions of Code Section 34-8-158 may file a joint application to the Commissioner for the establishment of a group account for the purpose of sharing the cost of benefits …

(a) Except as provided in subsection (c) of this Code section, an employing unit liable under this chapter must apply in writing to the Commissioner prior to April 30 in order to terminate liability. If the Commissioner finds that such employer did not, during the preceding calen…

Applications for an adjustment or a refund of contributions, payments in lieu of contributions, or interest thereon, shall be submitted no later than three years from the date such amounts were assessed. Applications must be in writing. The Commissioner shall determine what amoun…

(a)(1) In accordance with such regulations as the Commissioner may prescribe, tax and wage reports shall become due and be filed by each employer on or before the last day of the month next following the end of the calendar quarter to which such reports apply. (2) With respect to…

34-8-167. Collection of delinquent contribution payments generally. 34-8-168. Authorized collection procedures; application of moneys obtained; procedure to contest execution; Attorney General to represent Commissioner; Commissioner’s rights, authority, and prerogatives. 34-8-169…

(a) If, after due notice, any employer defaults in any payment of contributions or interest thereon, the amount due, including any penalty, may be collected by civil action maintained in the name of the Commissioner. The employer adjudged in default shall pay the cost of such act…

The Commissioner shall require any employee leasing company, as defined in Code Section 34-8-32, to post a surety bond or such equivalent financial securities as approved by the Commissioner in such an amount as needed to cover the total of any potential tax liability which may r…

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 re…

(a) Claims for benefits shall be made in accordance with such rules or regulations as the Commissioner may prescribe. The Commissioner may provide for employer initiated claims under such circumstances as prescribed in rules or regulations. (b) Each employer shall post and mainta…

All benefits payable from and out of the Unemployment Compensation Fund shall be paid as provided in this chapter and through the employment offices of the department in accordance with such rules and regulations as the Commissioner may prescribe. (Code 1981, § 34-8-191, enacted …

(a) The weekly benefit amount of an individual’s claim shall be that amount computed by dividing the two highest quarters of wages paid in the base period by 42. Any fraction of a dollar shall then be disregarded. Wages must have been paid in at least two quarters of the base per…

An individual shall be disqualified for benefits: (1)(A) For the week or fraction thereof in which the individual has filed an otherwise valid claim for benefits after such individual has left the most recent employer voluntarily without good cause in connection with the individu…

(a) Definitions. As used in this Code section, the term: (1) ‘‘Eligibility period’’ of an individual means the period consisting of the weeks in his or her benefit year which begin in an extended benefit period and, if his or her benefit year ends within such extended benefit per…

(a) Each claimant shall disclose to the department whether or not such claimant owes child support obligations which are being enforced pursuant to a plan described in Section 454 of the federal Social Security Act. (b) The department shall notify the state or local child support…

As a guide to the interpretation and application of this chapter, the public policy of this state is declared to be as follows: economic insecurity due to unemployment is a serious menace to the health, morals, and welfare of the people of this state. Involuntary unemployment is …

(a) As used in this chapter, the term ‘‘annual payroll’’ means the total amount of wages for employment paid by an employer during the 12 154 34-8-21 month period immediately preceding and ending on the computation date. (b) As used in this chapter, the term ‘‘average annual payr…

(a) Except as provided in subsection (b) of this Code section, as used in this chapter, the term ‘‘base period’’ means the first four of the last five completed calendar quarters immediately preceding the first day of an individual’s benefit year; provided, however, that, in the …

As used in this chapter, the term ‘‘benefits’’ means the compensation payable to an individual, as provided in this chapter, with respect to the individual’s unemployment. (Code 1981, § 34-8-22, enacted by Ga. L. 1991, p. 139, § 1.)

34-8-221. Review of decision of hearing officer by board of review. 34-8-222. Procedure for appeal of claims to board of review; record of proceedings. 34-8-223. Procedure for judicial review of final decisions of board of review. 34-8-224. Fee for witnesses subpoenaed under arti…

Witnesses subpoenaed pursuant to this article shall be allowed fees at a rate fixed by the Commissioner. Such fees shall be deemed a part of the expense of administering this chapter. (Code 1981, § 34-8-224, enacted by Ga. L. 1991, p. 139, § 1.)

As used in this chapter, the term ‘‘benefit year’’ with respect to any individual means the one-year period beginning with the day on which a valid claim is filed. In the case of a combined wage claim pursuant to Code Section 34-8-80, the benefit year shall be that of the paying …

As used in this chapter, the term ‘‘bona fide in the labor market’’ means that any person claiming benefits under this chapter must be available for full-time employment, as that term is generally understood in the trade or work classification involved, without regard to prior wo…

As used in this chapter, the term ‘‘calendar quarter’’ means the period of three consecutive calendar months ending on the dates of March 31, June 30, September 30, or December 31 of each year or such other dates as the Commissioner may by regulation prescribe. (Code 1981, § 34-8…

Any agreement by an individual to waive, release, or commute his or her rights to benefits or any other rights under this chapter shall be void. Any agreement by any individual in the employ of any person or concern to pay all or any portion of an employer’s contributions or paym…

(a) Any person who has received any sum as benefits under this chapter while any conditions for the receipt of benefits imposed by this chapter were not fulfilled or while the person was disqualified from receiving benefits shall, in the discretion of the Commissioner: (1) Be lia…

As used in this chapter, the term ‘‘Commissioner’’ means the Commissioner of Labor. (Code 1981, § 34-8-26, enacted by Ga. L. 1991, p. 139, § 1.) 34-8-27. Common paymaster.

As used in this chapter, the term ‘‘common paymaster’’ means one of two or more related corporations which concurrently employ the same individual and which is designated to remunerate such individual for services performed for all such related corporations. Upon approval by the …

This article shall be known and may be cited as the ‘‘Unemployment Tax Amnesty Program.’’ (Code 1981, § 34-8-270, enacted by Ga. L. 1994, p. 837, § 1.) 34-8-271. Legislative findings, declarations, and intent.

The General Assembly finds and declares that a public purpose is served by the waiver of interest on unemployment tax, penalties, and criminal prosecution in return for the immediate reporting and payment of previously underreported, unreported, or unpaid unemployment contributio…

As used in this article, the term: (1) ‘‘Accounts receivable’’ means an amount of unemployment contribution, tax, administrative assessment, reimbursement in lieu 329 34-8-273 of contributions, penalty, or interest which has been recorded as due and entered in the account records…

All installment agreements authorized under subsection (c) of Code Section 34-8-274 shall bear interest on the outstanding amount of unemployment tax due at the rate prescribed under Code Section 34-8-166. (Code 1981, § 34-8-276, enacted by Ga. L. 1994, p. 837, § 1.) 333 34-8-279…

For purposes of accounting for the unemployment contributions received pursuant to this chapter, the Commissioner shall maintain an accounting and reporting of funds collected under the amnesty program. All contributions or reimbursements in lieu of contributions collected shall …

(a) In addition to all other penalties provided under this chapter or any other law, the Commissioner may by regulation impose after the expiration of the unemployment tax amnesty period a cost of collection fee of 20 percent of any deficiency assessed for any taxable period endi…

As used in this chapter, the term ‘‘computation date’’ means June 30 of each calendar year with respect to rates applicable to the succeeding calendar year for each employer whose account could have been chargeable with benefits throughout the 36 consecutive calendar month period…

Editor’s notes. — Ga. L. 1991, p. 139, effective January 1, 1992, repealed the Code sections formerly codified at this chapter, and enacted the current chapter. The former chapter consisted of Code Sections 34-8-1 through 34-8-7.1, 34-8-8 through 34-8-19 (Article 1); 34-8-30 thro…

(a) As used in this chapter, the term ‘‘contributions’’ means the money payments to the Unemployment Compensation Fund required by Code Sections 34-8-150 through 34-8-156. (b) As used in this chapter, the term ‘‘payments in lieu of contributions’’ means the money payments to reim…

As used in this chapter, the term ‘‘deductible earnings’’ means all money in excess of $30.00 each week earned by a claimant for services performed, whether or not received by such claimant. For claims filed on or after July 1, 2002, the term ‘‘deductible earnings’’ means all mon…

As used in this chapter, the term ‘‘department’’ means the Georgia Department of Labor. (Code 1981, § 34-8-31, enacted by Ga. L. 1991, p. 139, § 1.) 34-8-32. Employee leasing company.