| The Georgia State Agency that oversees the | | | | |
| collection and reporting of State income | | | | - Employer's Federal Employer Identification |
| taxes deducted from payroll checks is: | | | | Number (EIN) |
| | | | |
| Department of Revenue | | | | Plus |
| | | | |
| Withholding Tax Unit | | | | - Date of Birth |
| | | | |
| 504 Trinity-Washington Bldg. | | | | - UI ID# of UBI ID# |
| | | | |
| 270 Washington Street | | | | This information must be reported within 10 |
| | | | days of the hiring or rehiring. |
| Atlanta, GA 30334 | | | | |
| | | | The information can be sent as a W4 or |
| 404-417-2311 | | | | equivalent by mail, fax or electronically. |
| | | | |
| Georgia requires that you use Georgia form | | | | There is a written warning for a late report |
| "G-4, Employee's Withholding Certificate" | | | | in Georgia. |
| instead of a Federal W-4 Form for Georgia | | | | |
| State Income Tax Withholding. | | | | The Georgia new hire-reporting agency can be |
| | | | reached at 888-541-0469 / 404-525-2985 or on |
| Not all states allow salary reductions made | | | | the web at . |
| under Section 125 cafeteria plans or 401(k) | | | | |
| to be treated in the same manner as the IRS | | | | Georgia does allow compulsory direct deposit |
| code allows. In Georgia cafeteria plans are: | | | | but the employee's choice of financial |
| not taxable for income tax calculation; not | | | | institution must meet federal Regulation E |
| taxable for unemployment insurance purposes. | | | | regarding choice of financial institutions. |
| 401(k) plan deferrals are: not taxable for | | | | |
| income taxes; taxable for unemployment | | | | Georgia requires the following information on |
| purposes. | | | | an employee's pay stub: |
| | | | |
| In Georgia supplemental wages are taxed or a | | | | - Employer |
| graduated rate | | | | |
| | | | - pay rate |
| Annual wage Rate | | | | |
| | | | - hours worked |
| Under $8,000.00 2.0% | | | | |
| | | | - itemized deductions |
| $8,000.00 to $10,000.00 3.0% | | | | |
| | | | Georgia requires that employee be paid no |
| $10,000.00 to $12,000.00 4.0 % | | | | less often than semi-monthly and at even |
| | | | intervals. There is an exemption for |
| $12,000.00 to $15,000.00 5.0%over $15,000.00 | | | | officials, superintendents and department |
| 6.0% | | | | heads. |
| | | | |
| You must file your Georgia State W-2s by | | | | In Georgia there are no statutory |
| magnetic media if you have at least 250 | | | | requirements concerning the lag time between |
| employees. | | | | when the services are performed and when the |
| | | | employee must be paid. |
| The Georgia State Unemployment Insurance | | | | |
| Agency is: | | | | Georgia has no general provision on when |
| | | | terminated employees must be paid their final |
| Georgia Department of Labor | | | | wages. |
| | | | |
| Unemployment Insurance Division | | | | Deceased employee's wages up to $2,500.00 |
| | | | must be paid to the designated beneficiary, |
| 148 International Blvd., N.E. | | | | surviving spouse or children's guardian (in |
| | | | that order). |
| Atlanta, GA 30303-1751 | | | | |
| | | | Escheat laws in Georgia require that |
| 404-656-3122 | | | | unclaimed wages be paid over to the state |
| | | | after one year. |
| The State of Georgia taxable wage base for | | | | |
| unemployment purposes is wages up to | | | | The employer is further required in |
| $8500.00. | | | | California to keep a record of the wages |
| | | | abandoned and turned over to the state for a |
| Georgia requires Magnetic media reporting of | | | | period of ten years. |
| quarterly wage reporting if the employer has | | | | |
| at least 100 employees that they are | | | | There is no provision in Georgia law |
| reporting that quarter. | | | | concerning tip credits against State minimum |
| | | | wage. |
| Unemployment records must be retained in | | | | |
| Georgia for a minimum period of four years. | | | | In the Georgia payroll law there is no |
| This information generally includes: name; | | | | provision covering required rest or meal |
| social security number; dates of hire, rehire | | | | periods. |
| and termination; wages by period; payroll pay | | | | |
| periods and pay dates; date and circumstances | | | | There is no provision in Georgia law |
| of termination. | | | | concerning record retention of wage and hour |
| | | | records therefor it is probably wise to |
| The Georgia State Agency charged with | | | | follow FLSA guidelines. |
| enforcing the state wage and hour laws is: | | | | |
| | | | The Georgia agency charged with enforcing |
| Department of Labor | | | | Child Support Orders and laws is: |
| | | | |
| 148 International Blvd., N.E., Ste. 276 | | | | Child Support Enforcement |
| | | | |
| Atlanta, GA 30303-1751 | | | | State Department of Human Resources |
| | | | |
| 866-487-9243 | | | | 2 Peachtree St., N.W. 15th Fl. |
| | | | |
| The minimum wage in Georgia is $5.15 per | | | | 404-657-3851 |
| hour. | | | | |
| | | | Georgia has the following provisions for |
| There is also no general provision in Georgia | | | | child support deductions: |
| State Law covering paying overtime in a | | | | |
| non-FLSA covered employer. | | | | - When to start Withholding? 14 days after |
| | | | order is mailed |
| Georgia State new hire reporting requirements | | | | |
| are that every employer must report every new | | | | - When to send Payment? Two days of Payday. |
| hire and rehires. The employer must report | | | | |
| the federally required elements of: | | | | - When to send Termination Notice? "Promptly" |
| | | | |
| - Employee's name | | | | - Maximum Administrative Fee? $3 per payment |
| | | | ($25 for first one). |
| - Employee's address | | | | |
| | | | - Withholding Limits? Federal Rules under |
| - Employee's social security number | | | | CCPA. |
| | | | |
| - Employer's name | | | | Please note that this article is not updated |
| | | | for changes that can and will happen from |
| - Employers address | | | | time to time. |