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