Payroll Georgia, Unique Aspects of Georgia Payroll Law and Practice

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 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
Atlanta, GA 30334the hiring or rehiring.
404-417-2311The 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 aThere is a written warning for a late report in Georgia.
Federal W-4 Form for Georgia State Income TaxThe 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 underweb at .
Section 125 cafeteria plans or 401(k) to be treated inGeorgia does allow compulsory direct deposit but the
the same manner as the IRS code allows. In Georgiaemployee's choice of financial institution must meet
cafeteria plans are: not taxable for income taxfederal Regulation E regarding choice of financial
calculation; not taxable for unemployment insuranceinstitutions.
purposes. 401(k) plan deferrals are: not taxable forGeorgia 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 magneticdepartment heads.
media if you have at least 250 employees.In Georgia there are no statutory requirements
The Georgia State Unemployment Insurance Agencyconcerning the lag time between when the services
is:are performed and when the employee must be paid.
Georgia Department of LaborGeorgia has no general provision on when terminated
Unemployment Insurance Divisionemployees must be paid their final wages.
148 International Blvd., N.E.Deceased employee's wages up to $2,500.00 must be
Atlanta, GA 30303-1751paid to the designated beneficiary, surviving spouse or
404-656-3122children's guardian (in that order).
The State of Georgia taxable wage base forEscheat 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 quarterlyThe employer is further required in California to keep a
wage reporting if the employer has at least 100record 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 GeorgiaThere is no provision in Georgia law concerning tip
for a minimum period of four years. This informationcredits against State minimum wage.
generally includes: name; social security number; datesIn the Georgia payroll law there is no provision covering
of hire, rehire and termination; wages by period; payrollrequired rest or meal periods.
pay periods and pay dates; date and circumstances ofThere is no provision in Georgia law concerning record
termination.retention of wage and hour records therefor it is
The Georgia State Agency charged with enforcingprobably wise to follow FLSA guidelines.
the state wage and hour laws is:The Georgia agency charged with enforcing Child
Department of LaborSupport 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 per hour.404-657-3851
There is also no general provision in Georgia StateGeorgia has the following provisions for child support
Law covering paying overtime in a non-FLSA covereddeductions:
employer.- When to start Withholding? 14 days after order is
Georgia State new hire reporting requirements aremailed
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 namefor first one).
- Employee's address- Withholding Limits? Federal Rules under CCPA.
- Employee's social security numberPlease note that this article is not updated for changes
- Employer's namethat can and will happen from time to time.