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Payroll Georgia, Unique Aspects of Georgia Payroll Law and Practice

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  RevenuePlus
Withholding  Tax  Unit-  Date  of  Birth
504  Trinity-Washington  Bldg.-  UI  ID#  of  UBI  ID#
270  Washington  StreetThis information must be reported within 10
days  of  the  hiring  or  rehiring.
Atlanta,  GA  30334
The information can be sent as a W4 or
404-417-2311equivalent  by  mail,  fax or electronically.
Georgia requires that you use Georgia formThere 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 madethe  web  at .
under Section 125 cafeteria plans or 401(k)
to be treated in the same manner as the IRSGeorgia 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; notinstitution 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 unemploymentGeorgia 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 $15,000.00officials, superintendents and department
6.0%heads.
You must file your Georgia State W-2s byIn Georgia there are no statutory
magnetic media if you have at least 250requirements 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  Laborwages.
Unemployment  Insurance  DivisionDeceased 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
404-656-3122unclaimed wages be paid over to the state
after  one  year.
The State of Georgia taxable wage base for
unemployment purposes is wages up toThe 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 ofperiod  of  ten  years.
quarterly wage reporting if the employer has
at least 100 employees that they areThere 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, rehireperiods.
and termination; wages by period; payroll pay
periods and pay dates; date and circumstancesThere 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 withfollow  FLSA  guidelines.
enforcing  the  state  wage and hour laws is:
The Georgia agency charged with enforcing
Department  of  LaborChild  Support  Orders  and  laws  is:
148  International  Blvd.,  N.E.,  Ste.  276Child  Support  Enforcement
Atlanta,  GA  30303-1751State  Department  of  Human  Resources
866-487-92432  Peachtree  St.,  N.W.  15th  Fl.
The minimum wage in Georgia is $5.15 per404-657-3851
hour.
Georgia has the following provisions for
There is also no general provision in Georgiachild  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  numberCCPA.
-  Employer's  namePlease note that this article is not updated
for changes that can and will happen from
-  Employers  addresstime to time.



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