UNEMPLOYMENT

INSURANCE:

The
EMPLOYER'S
HANDBOOK
www.dol.state.ga.us

GEORGIA
DEPARTMENT OF LABOR
MICHAEL L. THURMOND, COMMISSIONER

Equal Opportunity Employer/Program

Auxiliary Aids & Services Are Available Upon Request To Individuals With Disabilities

DOL-224 (R-2/06)
The Employer's Handbook was developed by the Georgia
Department of Labor (GDOL) to provide an easily accessible
reference to the Georgia Unemployment Insurance program.
It is designed to provide information of a general nature. It
is not intended to replace laws or regulations which govern
the Unemployment Insurance program or other programs.

The handbook contains a variety of information addressing

tax provisions, claims, payment of benefits, and forms for
the Unemployment Insurance program. In addition, there is
information regarding additional services and programs
offered by the department.

Questions about forms should be directed to the unit

responsible. Many forms are available on the department's
website, www.dol.state.ga.us.
 DISPLAY OF POSTERS
Employers shall post and maintain in places readily accessible to
their employees all printed statements, posters, etc., released and
required by the Commissioner of Labor or the Department of La-
bor pertaining to the rights of employees under the law.

An employer who is not liable for unemployment taxes under the

law or who ceases to be liable for unemployment insurance tax is
not permitted to display such notices and must remove them if on
display.

The above mentioned materials, in either English or Spanish, may

be downloaded and printed from the Georgia Department of
Labor’s web site, www.dol.state.ga.us. They may also be obtained
from the department’s mail room:

Georgia Department of Labor

Mail Room
148 Andrew Young International Blvd., N.E.
Atlanta, Georgia 30303-1751
(404) 232-3395
 TABLE
of
CONTENTS
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

Glossary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

Liability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Employment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Covered Employment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
Employing Unit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
Temporary Help Contracting Firms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
Employee Leasing Companies/Professional Employer Organizations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
Common Paymaster . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
Independent Contractors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Noncovered Employment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Voluntary Election of Coverage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
Successors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
Date of Liability/Period of Coverage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
Termination of Liability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
Field Audit Program . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

Tax Provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Federal Unemployment Tax (FUTA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
State Unemployment Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Administrative Assessments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Method of Payment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Experience Rating . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11
Rate Computations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
Statewide Reserve Ratio . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
Voluntary Contribution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
DOL-626 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13

Reporting Requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
Employment Records . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
Employer Passwords . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
Employer Status Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
Governmental Organizations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Quarterly Tax and Wage Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Magnetic Media Reporting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Internet Filing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Paper Filing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Domestic Only Employers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
Adjustments or Corrections . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
Multiple Worksite Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
Failure to Comply . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
Payment of Amounts Due . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

Claims for Benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18

Claims Filed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
Claim Determinations (Wage) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
Claim Determinations (Eligibility) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
Retirement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
 Volunteering for a Layoff . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
Partial Claims . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
Interstate Claims . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
Mass Separations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20

Disqualification for Benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21

Voluntary Quitting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
Discharge or Suspension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
Refusal of Job or Referral . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
Labor Dispute . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
Wages in Lieu of Notice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
Workers' Compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
Claimant Trainee, Quit/Discharge . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
Educational Workers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
Vacation Pay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
Holiday Pay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
Benefits from Other States . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23

Special Forms and Notices . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24

Separation Notice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
Request for Separation Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
Statement of Benefit Charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
Reimbursable Employer's Quarterly Bill . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
Special Provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25

Special Types of Assistance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26

Extended Benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26
Trade Adjustment Assistance (TAA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26
Disaster Unemployment Assistance (DUA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
Dislocated Worker Assistance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27

Detection and Prevention of Fraud . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28

Fraud Safeguards . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28

Protecting Your Rights . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30

Predetermination Interview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
Appeals Process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30

Other Programs and Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32

State Workforce Investment Board . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
Workforce Information and Analysis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
Safety Engineering . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
Training and Welfare-To-Work Initiatives . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
Child Labor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
Economic Development . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
Employment Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34

Directory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
 Unemployment compensation helps people bridge the
gap between jobs. It is designed to assist the short-term
unemployed worker by providing funds with which to
purchase necessities. It lessens the fear of joblessness,
while allowing the out-of-work individual an opportunity
to make a deliberate search for employment reflective
of skills and prior earning power. Employers benefit in
that unemployment insurance helps to conserve a labor
force involuntarily laid off for a temporary period.
Unemployment compensation also helps to slow the
downward spiral of business activity at the onset of a
downturn in the economy.

INTRODUCTION The unemployment compensation program in Georgia

is administered by the Department of Labor, Division of
Unemployment Insurance, in accordance with the
provisions of the Official Code of Georgia Annotated
(O.C.G.A.) Title 34, Chapter 8, Sections 1 through 280,
hereinafter referred to as the Employment Security Law
of Georgia. The Unemployment Insurance Division is
responsible for processing unemployment insurance
claims and appeals; determining employer tax rates and
liability; and, for processing employers' quarterly reports
and tax payments.

This handbook has been prepared to provide a

simple explanation of the tax, benefit, and appeals
provisions of the Employment Security Law of
Georgia and does not take precedence over the
regulations. It is subject to change at any time as a
result of law revisions, court decisions, federal
requirements, and department procedural changes.

Some of the forms used in these processes are included

in the chapter where the form is first mentioned. A copy
of other forms mentioned may be obtained by calling
the appropriate unit (see page 35) or from the GDOL
website at www.dol.state.ga.us.

The handbook is intended to provide Georgia employers

with the information necessary to protect their experience
rating accounts and to inform them of their rights and
responsibilities under the law.

1
 Administrative Assessment — A fee of .08 percent applied
to taxable wages paid by most employers. Payments are
deposited in a state account and appropriated back to the
department to be used for administrative purposes.

Administrative Hearing Officer — Person responsible for

conducting an appeal hearing and issuing a decision.

Appeal — Process established to review a determination.

Alternative Base Period — The last four completed calendar

quarters immediately preceding the effective date of a claim
for unemployment benefits. (The Alternative Base Period can
be used only if there are insufficient wages to establish a claim
using the Base Period as defined below.)
GLOSSARY Average Annual Payroll — The average of the annual taxable
payrolls of an employer for the last three 12-month periods
immediately preceding the tax rate computation date (June
30.)

Base Period — The first four of the last five completed

calendar quarters immediately preceding the effective date
of a claim for unemployment benefits.

Benefit Year — The one-year period beginning with the date

a claim for benefits is filed.

Calendar Week — Period of seven consecutive days

beginning on Sunday and ending the following Saturday at
midnight.

Calendar Quarter — The period of three consecutive calendar

months ending on March 31, June 30, September 30 or
December 31.

Career Center — Office available for claimants/applicants to

receive employment and training information and to file claims
for unemployment insurance benefits.

Central Office — State administrative office of the Georgia

Department of Labor.

Charges — Amount debited to an employer's experience

rating account for benefit payments to former employees.

Claimant — An individual who files a claim for unemployment

insurance benefits.

Commissioner — Commissioner of Labor, Georgia

Department of Labor.

Common Paymaster — A method of reporting wages which

allows all of an individual's wages to be reported by a single
employer in situations where the individual concurrently works
for two or more related corporations.

2
Computation Date — June 30 of each calendar year with established or agreed upon by the employer and the
respect to tax rates applicable to the succeeding calendar employee.
year for each employer whose account could have been Partial: Less than full-time work, due to lack of work only,
chargeable with benefits through the 36 consecutive calendar with a regular employer.
months ending on the computation date.
Employment Security Law of Georgia — The Official Code
Contributions — The unemployment insurance tax payable of Georgia Annotated (O.C.G.A.) Title 34, Chapter 8, Sections
by contributory employers. 1 through 280.

Contributory Employer — Employers that pay Experience Rating Account — Account kept by the GDOL
Unemployment Insurance Tax. All private sector businesses for each employer to record wages reported, all contributions
are contributory employers. However, governmental agencies paid, and all benefit claims charged to determine the tax rate.
and certain nonprofit entities may elect to be contributory or
reimbursable employers. Federal Employer Identification Number (FEIN) — Nine-
digit identification number assigned to each employer by the
Covered Employer — An employing unit subject to the Internal Revenue Service (IRS). The number is used in
provisions of the Employment Security Law which has certification to the IRS of payments made by the employer to
achieved liability under the law either because of the number the State of Georgia. This number must be provided on the
of its workers and duration of employment; the nature of its Employer Status Report (DOL-1A).
employment; the amount of wages paid for services in
employment; the acquisition of a business; or through voluntary Federal Unemployment Tax (FUTA) — A federal tax paid by
election of coverage. liable employers nationwide and used to fund the
administration of federal and state unemployment insurance
Determination — Decision by the GDOL that a claimant is or programs.
is not eligible to receive unemployment insurance benefits.
Determination in relation to employer coverage means notice Fraud — False representation or statement knowingly made,
of liability determination. or failure to disclose material facts, by an individual or
employing unit, or officer or agent of an employing unit, to
Department — Department of Labor, State of Georgia. obtain, increase, prevent or reduce benefits.

Employee Leasing Companies/Professional Employer Insured Wages — Wages paid for employment covered by
Organizations (PEOs) — Generally, an independent the Employment Security Law of Georgia.
business which leases employees on a contract basis, handles
all personnel matters, and is considered the Labor Dispute — Disagreement between a collective
employer or coemployer of leased employees. bargaining unit and management.

Employer Account Number — Eight-digit number (000000- Law — The Employment Security Law of Georgia; Official
00) assigned by the GDOL and used for recording and filing Code of Georgia Annotated (O.C.G.A.), Title 34, Chapter 8,
all tax and benefit information to each employer's account. Sections 1 through 280.
(Enter this number on all remittances to the GDOL and refer
to it in all correspondence.) Magnetic Media — A method to store and transmit mainframe
and/or personal computer data. Media includes 3.5 PC
Employing Unit — Any individual or type of organization, diskettes; CDs; Zip Disks; or 3480/3490 tape cartridges.
including any partnership, association, trust, estate, joint-stock
company, insurance company, limited liability company, limited Most Recent Employer — Most recent employer means the
liability partnership, or corporation, whether domestic or last liable employer for whom an individual worked and:
foreign, employee leasing company, professional employer
organization, common paymaster, or the receiver, trustee in (1) The individual was separated from work for a disqualifying
bankruptcy, trustee or successor thereof, or the legal reason;
representative of a deceased person, which has or has had in (2) The individual was released or separated from work under
its employ one or more individuals performing services for it nondisqualifying conditions and earned wages of at least
within the state. 10 times the weekly benefit amount of the claim; or
(3) The employer files the claim for the individual by submitting
Employment — Services rendered for remuneration on the such reports as authorized by the Commissioner.
following basis:
Not Eligible — Denial of unemployment insurance benefits
Full-time/Part-time: Work performed with a worker's for a specified or indefinite period because of claimant's failure
regular employer, during the customary hours and days to meet one or more of the eligibility requirements of the law.
3
 Predecessor — The prior owner of a business unit that has Suitable Work — Work for which one is qualified.
been succeeded by another employing unit. Consideration is given to the degree of risk involved to health,
safety, morals, physical fitness, and prior training. Work offered
Protest — A request for review of any determination made as a direct result of a strike, lockout, or other labor dispute is
with respect to an employer's liability status or to any action considered to be not suitable.
affecting an employer's account.
Trust Fund — The unemployment compensation trust fund
Reimbursable Employer — Certain nonprofit organizations account on deposit with the U.S. Treasury. All liable Georgia
and governmental entities which pay for the cost of claims employers contribute to the fund through payment of the state's
through a reimbursement method. The amount of payment unemployment insurance tax. Unemployment insurance
due from reimbursable employers will equal the amount of benefits to eligible claimants are funded from this account.
benefits charged.
UI Tax Auditor — A Department of Labor employee who is
Rules — Regulations duly adopted and published by the assigned responsibility for contacting employers and/or
Commissioner of Labor for the administration of the claimants.
Employment Security Law of Georgia.
Valid Claim — A claim filed by a jobless worker who has the
Subject Employer — An employing unit which is subject to required base period wages to establish a claim.
the provisions of the Employment Security Law.
Voluntary Contribution — An eligible employer's option to
Successor — Any entity or individual that acquires the make a contribution for the purpose of lowering the employer's
business or substantially all the assets of any employer. The tax rate for the year.
successor is responsible for benefit charges that would have
been charged to the prior employer.

NOTES

4
 EMPLOYMENT
Employment means any service performed for wages or under
any contract of hire. Georgia law draws no distinction with
respect to part-time, full-time, long-term, or temporary
employees. Officers of a corporation (including sub-chapter
S corporations) are defined as employees by statute.

WAGES DEFINED
The term “wages," for the purpose of unemployment
insurance, means all remuneration for personal services
rendered, including commissions, bonuses, and the cash
value of all remuneration in any medium other than cash.
All wages paid an employee in insured employment by
an employer must be reported for the quarter in which
payment was actually made to the employee. This
LIABILITY includes:

Salary, commissions, and bonuses, before deductions.

The amount actually drawn by an employee from a drawing

account.

Advances against commissions, including advances paid

to insurance agents.

Board and lodging furnished an employee by an employer.

The minimum value of board and lodging is set forth in the
Rules of the Georgia Department of Labor. In the case of
employees of apartment complexes, the value of the
apartment given in lieu of wages will be the same value as
rent for a comparable apartment in the same complex.

Vacation pay and regular pay continued through vacation

periods.

Tips and gratuities, taxable to the same extent as FUTA.

Sickness or accident disability payments (excluding

payments received under Workers' Compensation) made
directly to the employee by the employer and payments
made by a third party provider. Third party sick pay is
reportable by the employer employing the worker, not by
the third party provider.

Wages payable to an employee but unpaid because the

employer has been adjudicated bankrupt.

Employee payments into approved plans for deferred cash

arrangements under Section 401K of the Internal Revenue
Code (at the time payments are made into the approved
plan).

The following payments are NOT considered wages:

The employer's share of contributions to a fund under a

plan or system for retirement, supplementation of
unemployment benefits, and life insurance. This includes
401K plan contributions made by the employer.
5
 Sickness or accident disability payments received under under a reciprocal coverage agreement. By contacting the
Worker's Compensation law. appropriate state for approval, the employer may be able to
report wages either to the state in which the employee's service
Commission payments by a real estate broker to a real is performed OR to the state in which the employee has
estate salesperson exclusively for the sale of real property. residence OR to the state in which the employer maintains a
place of business.
Payment by an employer of an employee's share of Social
Security (FICA), provided such payment is remuneration COVERED EMPLOYMENT
for domestic service or for agricultural labor.
All employers doing business in Georgia are subject to
Any remuneration paid for services by a non citizen unless provisions of the Employment Security Law. However, not all
such person has been lawfully admitted for permanent employers are subject to the taxing provisions of the law.
residence or is otherwise lawfully and permanently residing Coverage (tax liability) is determined by the type and nature
in the United States. of the business, the number of workers employed, and the
amount of wages paid for services in employment.
Amounts paid as allowance or reimbursement for traveling
or other business expenses actually incurred and accounted NOTE: Coverage under the Employment Security Law is
for by an employee. not required to be identical to coverage under the Federal
Unemployment Tax Act. Further, determination of liability (such
Employer and Employee premiums into a Section 125 plan as for independent contractor status) made by federal
("cafeteria" plan). administrative agencies are not binding on the Georgia
Department of Labor.

As an employer, you are automatically liable for coverage if

In cases of workers who perform services for an employer in you:
more than one state, a state of coverage will be determined
by applying four tests as required by Section 34-8-35 of the Acquire the organization, trade, or business, or substantially
Employment Security Law. all (90% or more) of the assets of another that, at the time
of such acquisition, was a liable employer.
Test 1 - Localization of Service - If it is determined that a multi-
state worker's service is localized (performed entirely within Are liable to the federal government for Federal
one state) or if service is performed within and without the Unemployment Tax (FUTA).
state, but the service performed outside the state is “incidental”
(temporary or transitory in nature or consists of isolated Are a state or local governmental organization or an
transactions), the employee's entire service will be reported instrumentality of a state or local government.
to the state in which the service is localized.
If your employment is private, you are liable if you have
Test 2 - Base of Operations - If a worker's service is not had in employment at least one individual, irrespective of
localized within any one state, the employee's entire service whether the same individual was in employment on each such
will be reported to the state in which his base of operations is day, for some portion of a day in each of 20 different calendar
located, provided some service is performed in that state. (This weeks, whether or not such weeks were consecutive. You are
test is applicable principally to employees, such as also liable if your total gross payroll for any calendar quarter
salespersons, who constantly travel in several states.) is $1,500 or more. Once either of these conditions is met, you
are required to report the total payroll for the entire year, by
Test 3 - Place of Direction or Control - If the multi-state worker's quarter, and to pay the appropriate amount of taxes.
service is not localized in any state and no service is performed
in the state in which his base of operation is located, the If your employment is agricultural, you are liable if you
employee's entire service will be reported to the state in which employ 10 or more workers for some portion of a day in each
the place of direction or control is located, provided some of 20 different weeks in a calendar year. You are also liable if
service is performed in that state. you pay remuneration in cash of $20,000 or more in any one
calendar quarter. Once either of these conditions is met, you
Test 4 - Residence - If it is determined that Test 1, 2 or 3 do are required to report the total payroll for the entire year, by
not apply, the employee's entire service will be reported to quarter, and to pay the appropriate amount of taxes.
the state in which the employee resides, provided some service
is performed in that state. If your employment is domestic service performed in a
private home, local club or local chapter of a college fraternity
NOTE: If, after applying the above four tests, the state of or sorority, you are liable if you pay cash remuneration of
coverage cannot be determined, the service may be covered $1,000 or more in any one calendar quarter.Once this condition
6
is met, you are required to report the total payroll for the entire EMPLOYEE LEASING COMPANIES
year, by quarter, and to pay the appropriate amount of taxes.
Wages for domestic employees will be reported, and the Employee leasing companies and professional employer
appropriate amount of taxes paid, on an annual rather than a organizations (PEOs) generally are independent
quarterly basis. On the annual report, wages must be broken businesses that lease employees on a contract basis to
down on a quarterly basis. various other businesses. Leasing companies and
PEOs typically handle all personnel matters such as
In order to qualify as a nonprofit organization for assignments, salaries, and payrolls. They also hire and
unemployment insurance purposes under Georgia law, you terminate employees.
must have been issued a 501(c)(3) exemption letter by the
Internal Revenue Service. Nonprofit organizations described Both leasing companies and professional employer
in Section 501(c)(3) of the Internal Revenue Code include organizations are recognized as the employer of the
any community chest, fund, or foundation organized and employees they lease to others and are responsible for filing
operated exclusively for religious, charitable, scientific, testing reports and paying contributions to this department. Leasing
for public safety, literary, or educational purposes, or to foster companies/PEOs are required to post a security deposit that
national or international amateur sports, or for the prevention may include surety bonds or cash deposits to cover potential
of cruelty to children or animals. Section 501(c)(3) nonprofit unemployment tax liability.
organizations are liable if four or more workers are employed
for some part of a day in each of 20 different weeks during a If a leasing company or a PEO fails to post the required
calendar year. NOTE: Include in the count all officers who securities or fails to meet the legal definition as an employee
perform services. If no officers perform services, at least one leasing company or as a professional employer organization,
officer must be included in the count, whether they receive the client of the company is the liable party and the employee
remuneration or not. leasing company or PEO must file reports under the client's
account number.
EMPLOYING UNIT
The term “employing unit” includes any individual, the legal COMMON PAYMASTER
representative of a deceased individual, or any type of
organization, (i.e. partnership, association, trust, estate, joint The common paymaster provision allows all of an individual's
stock company, insurance company, limited liability company, wages to be reported by a single employer in situations where
limited liability partnership, corporation, employee leasing the individual works concurrently for two or more related
company, professional employer organization, common corporations. The designated employer (common paymaster)
paymaster, the receiver or trustee in bankruptcy, trustee, or is responsible for payment of unemployment insurance taxes
successor thereof) which has or had in its employ one or more on the individual's wages up to the $8,500 taxable wage
individuals performing services for it within this state. limitation. The other related corporations for whom the
individual works are not required to report wages or pay taxes
Each individual performing services within this state for any on the individual unless wages are paid outside the common
employing unit which maintains two or more separate paymaster agreement.
establishments within this state will be considered to be
employed by a single employing unit for all the purposes of Permission for common paymaster status can be granted only
unemployment insurance. if the corporations furnish evidence to the Georgia Department
of Labor to show the tests for common paymaster status has
TEMPORARY HELP been satisfied. Until final approval from the Georgia
CONTRACTING FIRMS Department of Labor for common paymaster is received, each
Temporary help contracting firm means any person who is in legal entity must continue to file and report its own
the business of employing individuals and, for compensation employment. If a prospective “common paymaster” wishes to
from a third party, providing those individuals to perform work do the payroll for the related employers, there is nothing in
for the third party under the general or direct supervision of the law to prevent this. However, it must do so on behalf of
the third party. This type of employment is characterized by a the employer and the report must be identified by the
series of limited-term assignments of an employee to a third employer's (legal entity's) DOL account number, rather than
party, based on a contract between the temporary help the paymaster's DOL account number.
contracting firm and the third party.
In determining whether corporations are related, some fac-
A separate employment contract exists between the temporary tors to consider include the common financial interests of the
help contracting firm and the temporary help it hires as an corporations, stock ownership and whether the corporations
employee. Completion of an assignment by the employee does have officers and employees in common.
not, in itself, terminate the employment contract between the
temporary help contracting firm and the employee.

7
INDEPENDENT CONTRACTORS Services performed by a partner in a partnership.
The Employment Security Law provides that services
Government workers who are elected officials or officials in
performed by an individual for wages are to be considered
nontenured major policymaking advisory positions which
employment subject to unemployment tax unless and until it
require less than eight hours of work a week; members of a
is shown that:
legislative body or the judiciary; and, members of the state
National Guard or Air National Guard except when called
1. Such individual has been and will continue to be free
to federal duty.
from control or direction over the performance of such
services, both under contract of service and in fact; AND,
Workers hired for casual labor not in the usual course of
the employer's trade or business, unless the cash
2. Such service is outside the usual course of business for
remuneration is $50.00 or more and the individual is
which such service is performed or such service is performed
regularly employed to perform such services.
outside of all the places of business of the enterprise for which
such service is performed; AND,
Patients performing services for a hospital.
3. Such individual is customarily engaged in an independently
Student nurses in the employ of a hospital or nurses training
established trade, occupation, profession, or business.
school.
All of the above three elements must be met
Services performed in the employ of a hospital or a clinical
conjunctively and NOT individually for a person
training program for a period of one year by an individual
performing services to be considered an
immediately following the completion of a four-year course
independent contractor and not an employee.
in a medical school chartered or approved pursuant to state
Georgia law makes no reference to "independent
law.
contractors" as that term is usually understood. A
worker not meeting the three statutory tests
Newspaper carriers under 18 years of age.
required for exemption is considered to be an
employee.
Insurance agents or solicitors, if their total wages are based
solely on commission.
If there is direction and control by the prime contractor, and
not merely a requirement that the end result be reached within
Real estate sales agents, if their total wages are based
a reasonable time, or if the individual's work is done solely
solely on commission.
with the prime contractor, the individual is considered an
employee for purposes of the Employment Security Law.
Students, if the employment is a recognized part of a
program which combines academic instruction with work
An individual may not waive, release, or commute rights to
experience.
benefits or any other rights under the Employment Security
Law.
Employees of a church or religious order, or certain church-
related schools.
Questions regarding employer/employee relationships may
be directed to:
Inmates in a state prison or other state correctional
Georgia Department of Labor institution.
Adjudication Section
Suite 850 Certain independent contract carriers of publishers or
148 Andrew Young International Blvd., N.E. distributors of printed materials. (See section on
Atlanta, GA 30303-1751 Independent Contractors for details of criteria for
(404) 232-3301 determining independent contractor status.)

NONCOVERED EMPLOYMENT VOLUNTARY ELECTION OF COVERAGE

The following types of employment are NOT subject to An employing unit not otherwise subject to the taxing provision
unemployment tax: of the law may elect to become a covered employer. A form
entitled Voluntary Election of Coverage Under the
Services performed by a proprietor in the operation of the Employment Security Law must be completed and sent
proprietor's own business. along with Employer Status Report to the following address
for approval by the Commissioner:
Father, mother, spouse, or minor children younger than age
21 of the individual owner of a proprietorship business.

8
 Georgia Department of Labor DATE OF LIABILITY/PERIOD OF
Adjudication Section, Suite 850 COVERAGE
148 Andrew Young International Blvd., N.E.
Atlanta, GA 30303-1751 Any employing unit which is or becomes an employer within
(404) 232-3301 any calendar year must file reports for the entire calendar
year.
Such voluntary elections are effective as of the date stated
in such approval for the calendar year for which they are An employer becomes liable as of January 1, or the first day
approved. Voluntary elections are in effect for a minimum of employment of the year in which employment first meets
of not less than two full calendar years. the provisions of the law with regard to tax liability.

SUCCESSORS If liability requirements are met at any time in a year, an

employer must file reports for all quarters in which employment
A successor employer (acquiring entity) normally assumes occurred during that year.
the experience rate of the entity acquired or purchased.
Any subject employer will remain an employer unless liability
When a new employer (successor) acquires an existing has been terminated.
business whose experience rate is greater than the new
employer rate of 2.7%, the experience history of the acquired TERMINATION OF LIABILITY
business WILL NOT be transferred to the new employer. The
new employer will be assigned the new employer rate and An employer can request to terminate liability if liability
will retain that rate until eligible for a rate computation based requirements are no longer met under the law. This request
on the experience history of the new business. must be submitted in writing to the department prior to April
30, following the year during which the liability requirements
If the rate of the acquired business (predecessor) is lower were no longer met.
than the new employer rate, the experience history will be
transferred to the successor who will retain the rate for the Employers who become liable by reason of voluntary election
remainder of the calendar year. The successor's tax rate for [O.C.G.A. Section 34-8-33(a)(7)] may not terminate unless
future years will be based on the combined experience history two full calendar years have passed since election of coverage.
of both predecessor and successor. (See Page 11.)
FIELD AUDIT PROGRAM
SUTA DUMPING
The United States Department of Labor guidelines require
"SUTA Dumping" is a new name for a broad group of tax the Georgia Department of Labor to administer a
avoidance practices sometimes used by employers to comprehensive field tax audit program.
improperly and quickly reduce their unemployment insurance
tax rates by the sale, transfer or acquisition of separate Each year a specified percentage of Georgia's contributory
business entities or workers attached to those business employers are audited. Randomly selected employers are
entities. SUTA Dumping shifts unemployment insurance (UI) required to produce wage and payroll records.
tax costs from those employers to all Georgia employers while
at the same time negatively impacting the solvency of the The major objectives of Georgia's field tax audit program are
state UI Trust Fund. to verify that employers are maintaining true and accurate
records; to ensure compliance with the tax provisions of state
Federal law requires states to: laws; to foster employer understanding of the Employment
Security laws and related rules and regulations; and, to
● Mandate the transfer of unemployment insurance tax rate maintain a good department-employer relationship by
experience when there is substantially common ownership, providing information about the complete Employment Security
management, or control between an employer and its program.
successor.
Employers who have been audited will receive a summary of
● Prohibit the transfer of unemployment insurance tax rate the audit findings and may appeal any adverse decision within
experience when a person who is not already an employer the time period specified on the notice.
becomes an employer by acquiring a business for the sole
or primary purpose of obtaining a lower tax rate.

9
 FEDERAL UNEMPLOYMENT TAX (FUTA)
Most employers liable for state unemployment taxes are also
liable for Federal Unemployment tax (FUTA). The current
federal taxable wage base is the first $7,000 paid to an
individual during the calendar year.

FUTA is designed to produce federal revenue to pay

administrative costs of operating state unemployment
compensation programs and the public employment service.
It also pays the federal share for extended benefits. FUTA is
paid directly to the Internal Revenue Service.

Employers who pay their state unemployment taxes

on time are given a substantial credit against the total
TAX FUTA tax owed. FUTA taxes can thus be reduced from
6.2% to .8% when this condition is met.

PROVISIONS STATE UNEMPLOYMENT TAX

Employers liable under the Employment Security Law are
required to pay unemployment taxes to the state. Georgia's
taxable wage base is the first $8,500 paid to an individual
during the calendar year. All wages over $8,500 are considered
as non-taxable wages for the state of Georgia.

Unemployment insurance is a tax paid by the employer without

deduction from the wages of any employee.

These taxes are deposited in the state unemployment trust

fund. Monies from this fund are used exclusively to pay
unemployment benefits to those eligible under Employment
Security Law requirements.

ADMINISTRATIVE ASSESSMENTS
The Employment Security Law requires that an administrative
assessment of .08 percent be applied to taxable wages paid
by most employers. Payments made at the .08 percent
assessment rate are deposited in a state account and
appropriated back to the Georgia Department of Labor to be
used for administrative purposes which will improve service
to Georgia employers and provide quality service to all
Georgians.

Employers are required under federal mandate to

make a separate calculation for the .08 percent
assessment when figuring their total taxes.

METHOD OF PAYMENT
There are two methods for making payments under the tax
provisions of the Employment Security Law - reimbursement
and contributions.

10
 REIMBURSEMENT New or newly covered employers are assigned a total tax
Governmental and Internal Revenue Code Section 501 (c)(3) rate of 2.70 percent until such time as they are eligible for a
nonprofit organizations may choose to pay taxes quarterly or rate calculation based on their experience history. As of the
they may choose to reimburse the Department of Labor for June 30 computation date, any contributory employer who
benefits paid to former employees. Non-profit employers has at least 12 quarters (36 months) of chargeability for
electing the “reimbursable” method of payment in lieu of unemployment insurance claim purposes may be eligible for
contributions may be required to file with the Georgia an individually computed contribution rate based on the status
Department of Labor either a cash deposit, surety bond or of the employer's reserve account.
acceptable securities as a condition of such election.
In the computation of annual tax rates, the status of an
This Department mails a Reimbursable Employer Quarterly employer's account (the experience history) affects the
Bill whenever benefit payments are to be reimbursed. Included assignment of a new rate. An increase in taxable payroll
is an Employer Quarterly Statement of Benefit Charges to may cause an increase in tax rate even though no claims
show individual charges. The bill must be paid within 30 days have been paid out. Employers with a positive balance (i.e.,
to avoid interest charges. tax collections have exceeded benefit charges) will be
assigned lower rates than employers with deficit balances
The option chosen for payment to the Department, whether (benefit charges have exceeded tax collections.) The
contributions or reimbursement, must remain in effect for a minimum and maximum rates assignable for each type of
minimum of two calendar years. After that time, it can be changed account are set by the legislature and will vary from year
by submitting a written request, not later than 30 days prior to to year.
the beginning of the calendar year for which the change is
effective, to the Adjudication Section at the address on page 8. RATE COMPUTATIONS
CONTRIBUTIONS An employer's tax rate is computed based on the status of
Most employers are contributory employers who pay taxes that employer's account as of the computation date, June
(contributions) at a specified rate on a quarterly basis. A small 30, each year. Tax rates are computed by subtracting
number of contributory employers with only domestic cumulative benefits charged to the employer from
employment report wages and tax contributions annually. (See cumulative taxes paid by the employer and then dividing
page 16, Employers with only Domestic Employees. ) All the difference by the employer's three-year average annual
contributory employers pay taxes at a rate based on their payroll. The resulting percentage is then applied to rate
"experience." SEE NEXT SECTION. Taxes not paid when tables provided in the Employment Security Law . The
due are subject to interest charges and other collection costs computed rate applies to taxable wages paid during the
(See page 16, Failure to Comply.) calendar year immediately following the computation date.
An Employer Tax Rate Notice is mailed to employers in
EXPERIENCE RATING late December each year.

Experience rating is a system which relates employer taxes The law requires that an employer's rate not be reduced below
to the cost of providing unemployment benefits to its the total tax rate of 2.70 percent for any calendar year unless
employees. Lower rates are earned by employers whose and until the employer's account could have been chargeable
unemployment experience costs are less, and higher rates with benefit payments throughout 36 consecutive months
are assigned to employers whose experience indicates greater ending on the computation date of each year.
costs.
If delinquent tax and wage reports remain unfiled 30 days
Under experience rating, benefits paid are charged to the following notice, the employer will not be eligible for a rate
claimant's separating/most recent employer, provided the computation but will be assigned the maximum rate allowable.
employer has paid wages of at least 10 times the claimant's
weekly benefit amount and the separation was under allowable STATEWIDE RESERVE RATIO
conditions as defined by the Employment Security Law.
The Employment Security Law provides for a measurement
The employer most directly related to the claimant's tool to help ensure that the Unemployment Insurance Trust
unemployment will be charged for benefits paid and thus reflect Fund is maintained at a reasonably adequate level. The law
a true experience rating. This system helps to maintain an requires an annual computation known as the “Statewide Re-
adequate reserve fund from which future benefit payments serve Ratio” (SRR) which compares Georgia's Trust Fund
will be made. balance to the state's total covered wages.

No employer's account will be charged more than the

amount of wages that employer paid the claimant and
the employer will pay only for the period of unemployment
attributable to the separation from his employ.
11
 VOLUNTARY CONTRIBUTION Voluntary contributions must be paid by certified check or
money order no later than 30 days from the issue date of the
Many employers are given the option to make a voluntary notice.
contribution to lower their tax rate for the year. Tax accounts
are reviewed each year to determine employers eligible for
this option. Employers are not eligible for a voluntary
contribution if they (1) have the lowest possible tax rate, (2)
have not filed all Quarterly Tax and Wage Reports, or (3)
because of insufficient experience history, they are not
otherwise eligible for a rate computation.

In December, eligible employers are mailed a "voluntary

contribution" letter along with the annual tax rate notice. The
letter explains the employer's contribution options in the
program and the possible resulting savings in unemployment
insurance taxes for the year.

NOTES

12
DOL - 626

13
 EMPLOYMENT RECORDS
Section 34-8-121 of the Employment Security Law requires
that all employing units keep accurate and up-to-date records
on all employees. These records must show:

● Each employee's name and social security number;

● The date each employee was hired, rehired, or returned to
work after a temporary layoff;
● The date and reason each employee was separated from
employment;
● The period covered by the payroll record; and,
● The total wages paid to each employee during each
calendar quarter to include:

REPORTING (1) Cash remuneration;

(2) The cash value of other remuneration, including
gratuities, and tips;

REQUIREMENTS (3) Flat fee expenses; and,

(4) Reimbursement of expenses that do not meet the
documentation requirement of the Law.

The Employment Security Law requires employers

to make records available to authorized
representatives of the Georgia Department of
Labor. These individuals have identifying
documentation issued by the department. Ask for
proper identification.

For auditing purposes, employer records must be maintained

for a period of seven years from the date payments were due
and/or paid.

EMPLOYER PASSWORDS
Most Internet services for employers require the use of a
password. A password can be obtained by using the
department's website at www.dol.state.ga.us/em/ and
selecting the proper links to obtain a password. The password
can be used immediately upon completion of the application.

Services currently available are filing tax and wage reports,

filing partial unemployment claims, responding to special wage
requests and address updates. Check our website regularly
for new services that will assist you in proper compliance with
Georgia's Employment Security Law.

EMPLOYER STATUS REPORTS

All employing units having individuals performing services in
Georgia, and who meet one of the conditions of liability
described on pages 6 and 7, are required to file an Employer
Status Report with the Georgia Department of Labor.
Employers bringing or sending employees to Georgia from
another state may be exempt from this requirement if such
employees are "multi-state" workers according to the
definitions shown on pages 6 and 7.

14
An Employer Status Report is also required when one 3. Paper reports - Reporting forms are mailed to active
employer acquires all or part of the assets of another employer. employers each quarter. The forms identify the
quarter and year to be reported, the tax rate to be
These forms are used to provide the department with used in computing the taxes due, and the due date
necessary information, i.e., ownership, location and type of of the report.
business, needed to make a determination of an employing
unit's liability or non-liability. Both sides of the form should be Reports should be completed in accordance with instructions
completed in duplicate, with the employer retaining one copy. on each part of the form. If you need assistance, please contact
the Employer Accounts section. (See Page 35)
The form can be delivered to the department by regular mail, E-
mail, fax, or can be completed online for certain new employers. Any employer given a zero (0.00%) tax rate must complete
The paper form may be obtained by contacting the Adjudication the tax portion of the report (Part II) in the same manner as if
Section, see page 35, or from the department's website at a tax rate did apply. Failure to do so will affect the amount of
www.dol.state.ga.us and selecting the appropriate link(s). credit for the federal 940 certification.

REGISTRATION OF GOVERNMENTAL MAGNETIC MEDIA

ORGANIZATIONS
Filing tax and wage reports by magnetic media increases data
Governmental agencies or organizations are required to validity and provides an efficient means for reporting the
complete a Registration of Governmental Organizations form required data.
in its entirety, obtain the signature of an authorized official
and submit the registration form to the department of Labor. Employers with 100 or more employees must file their tax
and wage reports on magnetic media or by Internet. (This
The form can be delivered to the department by regular mail, requirement was effective for all quarterly reporting periods
E-mail, or fax. The paper form may be obtained by contacting after December 31, 2003.) The reports must be in an approved
the Adjudication Section, see page 35, or from the format on approved media. Approved formats and media can
department's website at www.dol.state.ga.us and selecting be obtained at www.dol.state.ga.us.
the appropriate link(s).
Contact the Magnetic Media Unit for technical information or
QUARTERLY TAX AND WAGE REPORTS additional detail.

Liable employers are required to report wage and tax Georgia Department of Labor
information and pay any unemployment insurance taxes due Magnetic Media Unit
on those wages. Employers who have only domestic Suite 727A
employees file an annual report that is due by January 31 for 148 Andrew Young International Blvd., N.E.
the prior calendar year. All other employers must file on a Atlanta, GA 30303-1751 (404) 232-3265
quarterly basis. The quarterly reports are due at the end of [email protected]
the month following the end of each calendar quarter as shown
below: INTERNET FILING
QUARTER REPORTING PERIOD DUE DATE
Employers can use the Internet to file the required tax and
l January - March April 30
wage reports. A password is required and can be immediately
2 April - June July 31
obtained at www.dol.state.ga.us/em/.
3 July - September October 31
4 October - December January 31
Once a report has been filed using the internet, the employee
There are 3 ways to file these reports; names and Social Security Numbers will display when
1. Magnetic media - Filing by magnetic media can be accessed for the next quarter's filing. A payment voucher can
done by all employers. However, employers with 100 be printed, if needed. Plans are in progress for making on-
or more employees are required to file their reports line tax payments.
on magnetic media or by Internet. Reports filed by
magnetic media must be done with an approved PAPER FILING
format.
2. Internet filing - Reports can be filed on the Forms are mailed each filing period indicating the quarter and/
department's website, www.dol.state.ga.us. or year to be reported. They also include the tax rate to be
used in computing the tax due.

15
Since these forms are optically scanned, using the preprinted amounts are received by the Commissioner. Contributions not
forms ensures correct and timely processing of the report. paid when due, including any interest, penalties, and costs
shall constitute a lien upon all property, both real and personal,
If the preprinted report is not received (and filing by magnetic of the employer liable for such contributions.
media is not required), a preprinted form can be obtained by
contacting the Employer Accounts Section (see page 35). The Commissioner may impose, by regulation, a cost of
Additional blank forms can be obtained by accessing the collection fee of 20 percent of any deficiency assessed for
website at www.dol.state.ga.us and selecting the appropriate any taxable period due after January 1, 1995. This is in addition
link(s). to all other applicable penalties, interests or costs.

Instructions for completing the forms are shown on the forms. ADJUSTMENTS OR CORRECTIONS
EMPLOYERS WITH ONLY DOMESTIC Use Report to Add New Wages and/or Correct Reported
EMPLOYEES Wages to report any adjustments or corrections to a previously
filed report. The quarterly and annual tax and wage report
Section 34-8-150 of the Employment Security Law provides forms cannot be used for this purpose. The Report to Add
for annual reporting of domestic employees beginning with New Wages and/or Correct Reported Wages can be obtained
calendar year 2003. These reports may be filed by Internet or by contacting the Employer Accounts Section (see page 35)
by paper on or before January 31 for the prior calendar year. or by accessing the department's website at
Forms for filing the annual report will be mailed in December www.dol.state.ga.us and selecting the appropriate link(s).
of each year.
The correction should include all identifying information and
Although the report is filed annually, the wages for each show the reason for the correction to or omission from the
employee must be shown on a quarterly basis. Penalty for original report. Taxes and any interest due on such wages
late filing of the report or interest for late payment of taxes must be computed at the rates in effect during the quarter in
due will be assessed if the report and/or remittance for a which the wages were paid.
calendar year is received after January 31 of the following
calendar year. SPECIAL WAGE REPORTING
MULTIPLE WORKSITE REPORTS The Employment Security Law provides, under certain
conditions, for an alternative base period for claimants.

Employers with multiple locations and/or business activities Employers may be asked to furnish a former employee's wages
are required to keep records of, and report quarterly, the street for a quarter prior to the date the report for the quarter is due.
address of each establishment, branch, outlet or office, the The wages being requested should be the same amount that
nature of the operation, the number of persons employed, will be reported on the quarterly or annual report. The wages
and the wages paid at each establishment. This report is a should also be reported on the quarterly or annual report.
statistical supplement to the Quarterly Tax and Wage Report Any taxes due on these wages would be paid with the filing of
AND THE TOTALS MUST BALANCE WITH THE TOTALS ON the quarterly or annual report.
THAT FORM. A computer listing that includes all the worksite
information is acceptable in lieu of the form, or employers SALE OR DISCONTINUATION OF A
may submit this data on magnetic media. BUSINESS
FAILURE TO COMPLY Employers are required to file any outstanding quarterly reports
within 10 days of the sale or discontinuance of a business.
Failure to complete reports on or before a required due date
will subject an employer to a penalty of $20, or .05 percent of If all employees are domestic employees, the annual tax and
the gross payroll, whichever is greater, for each month or wage report form should be used with the applicable quarters
fraction of a month such report remains delinquent. A taxpayer completed. Any taxes due should be paid at this time.
who is unable to pay all or part of the tax due with a DOL-4
filing should file the return by the due date. This will avoid
being charged for penalty and possible legal action when a
report is delinquent for more than 60 days.

Contributions unpaid by the due date accrue interest at a rate

of 1.5 percent per month, or fraction of a month, until all due

16
PAYMENT OF AMOUNTS DUE
Remittance of the total amount due should be submitted with Failure to receive notice to file a tax wage report does
these reports. The amount due will include contribution taxes not relieve the employer of the responsibility for timely
and administrative assessment, if due, but should also include filing of the tax and wage report.
any penalty and interest due if the report is filed past the due
date.

NOTES

17
 In Georgia, employers pay the entire cost of unemployment
insurance benefits. No part of the taxes may be charged to or
withheld from employees' wages. Since it is the employer's
money that is being used to pay for eligible jobless worker
benefits, it is to the employer's advantage to become familiar
with various provisions of the Employment Security Law as it
relates to benefit payments.

You can protect your tax rate by providing the

department with pertinent, timely, and accurate
information when it is requested.

CLAIMS FILED
When a claim is filed, an individual's earnings paid during the

CLAIMS base period by liable employer(s) determine the weekly and

maximum benefit amounts. (The base period is the first four
of the last five completed calendar quarters at the time of

FOR filing. If there are insufficient wages to establish a claim using

that base period, an alternative base period may be used.
The alternative base period is the last four completed calendar

BENEFITS quarters immediately preceding the effective date of a claim

for unemployment benefits.) The separating/most recent
employer is notified that a claim has been filed. Unless the
reason for separation is lack of work, the employer must
respond timely to this notice with detailed reasons for the
separation.

The deadline for a timely response is shown on the Notice of

Claim Filing. Employers should mail or fax their responses
to the Central Examining Unit in Atlanta. Some employers
may be asked to participate in a telephone fact-finding
interview. (See pages 24, Request for Separation Information
and 30, Benefit Eligibility Review.)

CLAIM DETERMINATIONS
The department provides two types of determinations on most
claims - wage and eligibility.

WAGE DETERMINATIONS
A claimant must meet the following wage requirements to
establish a valid claim:

1. Base period wages earned with a liable employer.

2. Wages earned in at least two of the four quarters in the

base period of the claim.

3. The claimant must have earned at least a total of $1,242

in the two highest quarters of the base period.

4. Total base period wages equal to or exceeding one and

one-half times the high quarter wages. (See NOTE below.)

NOTE: A secondary computation may be made when the sole

reason that a valid claim cannot be established is the one
and one-half times requirement. The high quarter wages will
18
be divided by 23 to establish the potential weekly benefit If the claimant has applied for or is receiving any type of
amount up to the established maximum. The weekly benefit payment described above, it should be reported to the career
amount will then be multiplied by 40 and compared to total center where the claim was filed. A determination must be
base period wages. If the total base period wages are greater made concerning entitlement to unemployment benefits.
than the weekly benefit amount multiplied by 40, then a valid Consideration must be given to the percentage the claimant,
claim can be established. while working, contributed to the retirement plan.

WEEKLY BENEFIT AMOUNT (WBA) - The amount of benefits VOLUNTEERING FOR A LAYOFF
a claimant may receive is the whole dollar amount computed
by dividing the two highest base period quarters by 46. (Using Individuals volunteering for a layoff will be considered
the secondary computation, the highest base period quarter unemployed due to lack of work when the employer has
is divided by 23 to establish the WBA up to the allowed accepted them from a list of volunteers for a layoff caused by
maximum set by the legislature.) The established weekly a lack of work. To be eligible, the individual must remain with
benefit amount is based on the individual's earnings and may the employer while work is available and until the agreed upon
range from a legislatively established minimum amount to a termination date.
maximum amount.
PARTIAL CLAIMS
MAXIMUM BENEFIT AMOUNT (MBA) - The number of weeks
of entitlement ranges from a minimum of nine weeks to a Partial unemployment means any complete pay period week
maximum of 26 weeks. The total maximum benefits to which during which an individual is attached to a regular employer
a claimant is entitled during the benefit year (365 days forward and works less than full time due to lack of work only and
from the date the claim is filed) is one-fourth of the total base earns wages not exceeding the weekly benefit amount plus
period wages OR 26 times the weekly benefit amount, $50.00.
whichever is less.
A week of partial unemployment consists of an employer's
ELIGIBILITY DETERMINATIONS established pay period week. Once a pay period week is
In addition to meeting wage requirements for establishing a established, it should remain the same.
valid claim, a claimant must meet certain eligibility
requirements. A claimant must be: The benefit year of a partial claim begins with the employer's
pay week ending date. Computed from this date, the base
1. Totally or partially unemployed through no fault of the period is the first four of the last five completed calendar
claimant. quarters. (If there are insufficient wages to establish a claim
using that base period, an alternative base period may be
2. Physically able to do some type of work - The claimant used. The alternative base period, is the last four completed
does not have to be physically able to perform the duties of calendar quarters immediately preceding the effective date
the last job, or of an established trade or occupation, but must of a claim.)
be able to perform work that is available within the community
or surrounding area for which wages may be paid. Filing Partials - Employers are encouraged to file partial claims
using tape, diskette or the Internet, although the paper (DOL-
3. Available for work - The claimant must be ready to go to 408) form is still accepted. Tape and diskette filing allows
work and have no personal restrictions, such as lack of child claims for large numbers of employees to be processed
care, transportation, etc., that would interfere with immediate accurately and more quickly than when paper forms are used.
acceptance of employment. Also, if the base period wages Claims filed on the Internet are processed with 48 hours. Paper
were earned in an industry requiring three shifts of work, the forms require manual processing and are paid in the order
claimant must be willing to accept work on at least two shifts, received by the department. During peak times, processing
including the one last worked. of claims filed by paper may be delayed several weeks.
Instructions for filing on the Internet can be found at the
4. Actively seeking full-time, continuous work - The department's website www.dol.state.ga.us. Contact the Partial
claimant must show to the satisfaction of the department that Claims Unit at 404-232-3050 for instructions on filing by tape
an active search for full-time, continuous work is being made or diskette or for further information on filing over the Internet.
each week for which benefits are claimed.
A partial claim should be filed by an employer for any complete
RETIREMENT pay period week during which an otherwise full-time employee
works less than full time due to lack of work only and earns an
Unemployment insurance benefits may be affected by the amount not exceeding his/her weekly benefit amount PLUS
amount an individual receives from a governmental agency $50. No more than six consecutive weeks of partial claims
or private sector pension, retirement or retired pay, annuity or may be submitted if an individual has no earnings.
other similar periodic payment based on previous work.
19
 Each employee who files a partial claim should be given the INTERSTATE CLAIMS
option of having federal and/or state income taxes withheld
by the Georgia Department of Labor during a claim year. The If an individual earned base period wages in covered
employee must indicate whether taxes are to be withheld. An employment in Georgia and becomes unemployed before or
employee is allowed one change in withholding status during after moving to another state, the individual may file an
the benefit year. interstate claim against Georgia wages but from the state of
new residence. Conversely, if an individual moves to Georgia
Partial claims should not be submitted on employees hired after earning base period wages in another state, an interstate
for part-time work, employees who have quit, been discharged, claim may be filed from Georgia against wages earned in the
or are on leave of absence, or who have base period wages other state. For this reason, an employer may be requested
earned in another state or with a federal or military employer. to provide information regarding former employees either to
These employees should report in person to a career center the State of Georgia or to any other state. Information should
to file an unemployment insurance claim. be furnished within the time limits specified in any such request.

If a person is receiving a pension, retirement or retired pay, MASS SEPARATIONS

annuity, or other similar periodic payment based on previous
work, it should be identified as to type, monthly amount and LACK OF WORK - A mass separation occurs whenever 25 or
whether it is a disability pension. Any change in the amount more workers employed in one establishment are separated
should be reported immediately. Social Security benefits do on the same day for the same reason, and the separation is
not have to be reported. permanent or for an indefinite period of at least seven or more
days.
An employee whose claim is being filed on a partial basis by
the employer is not required to report to the career center nor Within 48 hours following such separations, the employer is
to register for work. In addition, the employee is not subject to required to furnish the GDOL Mass Separation Notice with a
being referred to other jobs by the department. This enables copy of the Continuation Sheet providing the information
employers to retain their workforce during short periods of requested. (Each of these forms is accessible on the
time when less than full-time work is available. department's website.)

Vacation pay and holiday pay and/or earnings must be The form should be faxed to 404-656-2304.
reported on a partial claim and should be reported during the
week in which it was earned, NOT during the week it was LABOR DISPUTE - The mass separation notice is also used
paid to the employee. in the case of total or partial unemployment due to a strike,
lockout, or other labor dispute. The form must be filed within
An employer should not submit a partial claim for a worker 48 hours after such unemployment first occurs.
who has not been available for work for an entire week or if
the employee is on a scheduled vacation as defined in the The form should be faxed to 404-656-2304.
section on disqualification for benefits. An employer should
not submit low earnings reports on personnel who are Upon GDOL's request, the employer must furnish (within four
employed by a temporary agency but who work at the business days) the names and Social Security Numbers of
employer's place of business. the separated workers ordinarily attached to the establishment
where unemployment is caused by strike or other labor dispute.

NOTES

20
 Even though an individual may be able to establish a
monetary claim based on wages previously earned,
disqualification/denials MAY be imposed on the claim.

VOLUNTARY QUITTING
[O.C.G.A. Section 34-8-194(1)]

10 x WBA - A person who left the most recent employment

voluntarily without good cause connected with the work itself
will be disqualified for benefits for the duration of the
unemployment period. To requalify, a claimant must work and
earn insured wages for services in employment equal to at
least 10 times the established weekly benefit amount (WBA)
of the claim and then be separated due to no personal fault.

DISQUALIFICATION The burden of proof is on the employee to show good

cause connected with the work for voluntarily

FOR quitting.

BENEFITS DISCHARGE OR SUSPENSION

[O.C.G.A. Section 34-8-194(2)A]

10 x WBA - A claimant may be disqualified from receiving

benefits as a result of a discharge or suspension from work
with the most recent employer because of failure to obey
orders, rules, or instructions or for failure to perform the duties
for which employed. Under such conditions, the claimant will
be disqualified for the duration of the unemployment period.
To requalify, a claimant must work and earn insured wages
for services in employment equal to at least 10 times the
established weekly benefit amount of the claim, and then be
separated through no personal fault.

The burden of proof is on the employer to show just

cause for the discharge or suspension.

NOTE: Inability alone to perform the job duties is not

disqualifying under this section. There must be some
fault chargeable to the claimant for failure to attain
required proficiency.

12 x WBA - A determination disqualifying the claimant until

the claimant secures employment and earns insured wages
equal to at least 12 times the weekly benefit amount may be
imposed if it is determined that the claimant has been
discharged or suspended for one of the following reasons:

Intentional conduct on the premises of the employer or while

on the job which results in physical assault or bodily injury
to the employer, fellow employees, customers, patients,
bystanders, or the eventual consumer of products; or

Intentional conduct that results in the employee's being

discharged for the theft of property, goods, or money valued
at $100 or less.
21
16 x WBA - A determination disqualifying the claimant until the individual's weekly benefit amount. This applies regardless
the claimant secures employment and earns insured wages of whether the remuneration is voluntary or required by policy
equal to at least 16 times the weekly benefit amount may be or contract.
imposed if it is determined that the claimant has been
discharged or suspended for one of the following reasons: Lump sum payments or periodic payments will be prorated
by weeks on the basis of the most recent weekly wage of the
Intentional conduct by the employee which results in individual for a standard work week.
property loss or damage amounting to $2,000 or more; or
Payments NOT affecting entitlement are remuneration for
Intentional conduct that results in the employee's being accrued but unused annual leave, vacation pay, sick leave,
discharged for theft of property or goods or money valued or payments from employer funded supplemental plans,
over $100, or for sabotage or embezzlement. deferred compensation, or stock bonus plans or seniority
buyback plans.
REFUSAL OF JOB OR REFERRAL
[O.C.G.A. Section 34-8-194(3)] WORKERS' COMPENSATION
[O.C.G.A. Section 34-8-194(5)B]
A claimant must have good cause for refusing to accept
suitable work or for refusing to accept referral to suitable work A claimant is not entitled to unemployment insurance benefits
after filing a claim. Some of the factors considered in while receiving Workers' Compensation for temporary partial
determining whether or not the work is suitable are the or temporary total disability under the workers' compensation
individual's health, safety, morals, physical fitness, prior law of any state, or under a similar law of the United States.
training, experience, prior earnings, length of unemployment,
prospects for securing work in the claimant's occupational skill, CLAIMANT-TRAINEE, QUIT/DISCHARGE
and the distance to available work from the place of residence. [O.C.G.A. Section 34-8-194(7)]

No work will be considered suitable and benefits will not be An individual who is attending an agency-approved training
denied under the law to any otherwise eligible individual for course as provided under O.C.G.A. Section 34-8-195 and
refusing to accept new work under any of the following voluntarily quits attending such course without good cause
conditions: will be disqualified from receiving benefits. To requalify for
benefits, the claimant must work and earn insured wages for
If the position offered is vacant due directly to a strike, services in employment equal to at least 10 times the
lockout, or other labor dispute. established weekly benefit amount of the claim, and then
become unemployed through no personal fault. Also, an
If the wages, hours, or other conditions of the work offered individual dismissed from a training course due to failure to
are less favorable to the individual than those prevailing for abide by rules of the training facility will be disqualified from
similar work in the locality. receiving benefits with the same penalty imposed as referred
to above.
If the individual would be required to join a company union
or to resign from or refrain from joining any bona fide labor EDUCATIONAL WORKERS
organization. [O.C.G.A. Section 34-8-196]

LABOR DISPUTE Benefit payments will not be made on unemployment

[O.C.G.A. Section 34-8-194(4)] insurance claims established using wages earned with an
educational institution if services were performed in the prior
If it is determined that a claimant is participating in, financing, period, term, or year for an educational institution and there is
or directly interested in a labor dispute, that claimant will be reasonable assurance that the individual will perform such
ineligible for benefits for the duration of the labor dispute. services in the next period, term, or year.

WAGES IN LIEU OF NOTICE VACATION PAY

[O.C.G.A. Section 34-8-194(5)A] [O.C.G.A. Section 34-8-194(5)(A)]

Any payment made by the employer to an individual after the If an individual has been separated from employment and no
last day of work may be considered wages in lieu of notice. employer-employee relationship exists, the payment for
Such payment requires a disqualification from receiving accrued vacation will not affect the individual's receipt of
benefits for the period covered by the payment, if remuneration unemployment benefits.
is in the form of wages in lieu of notice, terminal leave pay,
severance pay, separation pay, dismissal payments or wages If an employer-employee relationship does exist and the
by whatever name if the remuneration for such week exceeds individual is away from work for a requested vacation, the

22
individual is considered unavailable for work and will not be If a worker is away from the job for an unpaid period designated
eligible to receive unemployment insurance, regardless of as a holiday by the employer, the worker may apply and qualify
whether the vacation is paid or unpaid. [O.C.G.A. Section 34- for benefits in the same manner as any unemployed worker.
8-195(a)(3)(A).]
If a claim is being continued on the basis of low earnings
Further, if an individual is on vacation provided for by an reports submitted by the employer, or the worker has a definite
employment contract, custom or practice from prior year or date of recall within six weeks, a deduction for holiday pay
years, or by announcement 30 days prior to the scheduled will be made for the week during which the holiday occurred.
vacation, that individual is not eligible to receive unemployment Holiday pay is considered as earnings for the week during
insurance during the vacation period, except that the worker which the holiday occurs.
will not be held ineligible for more than two weeks of unpaid
vacation in a calendar year. [O.C.G.A. Section 34-8- BENEFITS FROM OTHER STATES
195(a)(3)(A) and (B)]. [O.C.G.A. Section 34-8-194(6)]

HOLIDAY PAY An individual is ineligible to receive benefits for any week(s)

the individual is receiving benefits or seeking unemployment
If a worker has been terminated and the employer-employee compensation in any other state or territory of the United
relationship has been broken, any amount subsequently paid States.
for a holiday period will be considered as a fringe benefit for
prior services. Under these conditions, no deductions will be
made from the weekly benefit amount.

NOTES

23
 SEPARATION NOTICE
Employers are required to complete Form DOL-800,
Separation Notice, for each worker separated, regardless of
the reason for separation. (See “Mass Separation” for lack of
work layoffs involving 25 or more workers.) This form is
available for download from the department's website.

The Separation Notice should be completed, dated, and

delivered to the separated employee on the last day of work
in accordance with printed instructions on the form.

If the employee is not available at the time employment ceases,

the notice should be mailed to the last known address of the
employee within three days of the date the separation occurred
SPECIAL or became known to the employer.

Notice(s) of separation should state clearly the reason

FORMS for termination from employment. For example,
specify what rule the employee violated and whether
or not the employee received prior warnings or
AND provide the reason given by the employee in the case
of voluntary separation.

NOTICES REQUEST FOR SEPARATION

INFORMATION
The “most recent employer” is mailed a Request for
Separation Information, which asks for the employer's
detailed statement as to the reason for separation.

Even if the claimant presented a Separation Notice when

the claim was filed, the separating/most recent employer must
make a timely written response on the Request for
Separation Information (or by letter or by a faxed response)
providing details as to the reason for separation. (Please see
page 18, Claims Filed, for information on timely response.)

An employer who has not submitted timely separation

information will not receive credit for overpaid benefits if the
employer's subsequent appeal results in a disqualification.

If the separation information submitted is timely,

sufficiently detailed, and results in a disqualification
on the claim, no benefits will be paid and the
employer's account will not be charged.

STATEMENT OF BENEFIT CHARGES

Employers having benefits charged during any quarter will be
mailed Employer Quarterly Statement of Benefit Charges.
This notice is a summary of quarterly charges reflecting the
dollar amount charged to the employer's experience rating
account.

It is NOT a tax due notice to contributory employers. Unless

the employer files a written request for review and
24
redetermination within 15 days of the mailing date of the An employer may elect to have notices of claims filed and
Employer Quarterly Statement of Benefit Charges, the claim determinations mailed to a specified address which is
indicated charges will be binding. The request should specify different from the address of record for that employer. NOTE:
the charges to which there are objections and the basis for Any address furnished for this purpose will be used for all
the objections, as well as furnish documentation supporting employer locations under the account number. The employer
the objection. may also request that experience debit notices be mailed to a
specified address. Requests to add such addresses may be
REIMBURSABLE EMPLOYER'S done over the Internet at www.dol.state.ga.us/em/ or mailed
QUARTERLY BILL to the office below:

The Reimbursable Employer's Quarterly Bill is a tax due Georgia Department of Labor
notice to reimbursable employers. It includes information to Chief of Claims Administration
show individual charges. Unless the employer files a written Suite 900
request for review and redetermination within 15 days of the 148 Andrew Young International Blvd., N. E.
mailing date, the indicated charges will be binding. The request Atlanta, GA 30303-1751
should specify the charges to which there are objections and Telephone (404) 232-3025
the basis for the objections, as well as furnish documentation
supporting the objection.

SPECIAL PROVISIONS
To allow more timely processing of information, an employer
may wish to have claims and/or charge documents mailed to
a particular address. To serve this purpose, multiple address
records for employers can be maintained on Department files.

NOTES

25
 Help in the form of benefits, training allowances or specialized
reemployment services is available under certain programs
and under certain conditions as defined by the individual
program.

EXTENDED BENEFITS
The Extended Benefits Program provides for up to 13
additional weeks of benefits beyond the maximum 26 weeks
provided under the Employment Security Law. When the
average rate of insured unemployment equals or exceeds 5.0
percent and other requirements are met, extended benefits
may be payable to claimants who have exhausted regular
benefits.

SPECIAL Georgia is reimbursed by the federal government for 50

percent of all but the first week of extended benefits. Therefore,
there is a charge of 100 percent to Georgia employers for the
TYPES first week of these benefits. Governmental agencies will be
charged 100 percent of all weeks paid with extended benefits.

OF TRADE ADJUSTMENT ASSISTANCE (TAA)

Workers who lose their jobs as a result of increased imports
ASSISTANCE from, or shifts in production to, foreign countries may be eligible
for special benefits under the Trade Adjustment Assistance
(TAA) program. A petition for Trade Adjustment Assistance
(Form ETA-9042A) may be filed by a group of 3 or more
workers, by a company official, by one-stop operators or
partners (including state employment security agencies and
dislocated worker units) or by a union or other duly authorized
representative of such workers.

A petition for TAA must be certified by the U.S. Department of

Labor for workers to be eligible for benefits. The TAA program
is federally funded. Benefits include training, job search and
relocation allowances and additional income support in the
form of Trade Readjustment Allowances (TRA). To qualify for
TRA, an individual must have been entitled to and have
exhausted all rights to unemployment insurance benefits.

Please contact your local Georgia Department of Labor Career

Center for additional information or to obtain a petition.
Petitions may also be downloaded from the U.S. Department
of Labor's website at www.doleta.gov/tradeact.

DISASTER UNEMPLOYMENT
ASSISTANCE (DUA)
The Disaster Unemployment Assistance Program provides
unemployment benefits and reemployment assistance
services to individuals unemployed as a direct result of a major
disaster declared by the President. Benefits are federally
financed and payable to individuals who lived or worked in
the disaster area at the time of the disaster, no longer have a
job or place to work, cannot reach their work, or cannot perform
their job because of damage at their place of work. This

26
includes individuals whose place of employment is DISLOCATED WORKER ASSISTANCE
inaccessible due to its closure by the federal government.
Individuals who cannot work due to personal injury as a direct Assistance is available to eligible individuals who have been
result of the disaster are also potentially eligible. laid off, notified of an impending layoff, and are in need of
assistance to return to work.
Benefits are based on earnings from the previous tax year
with a minimum weekly payment equal to 50 percent of the Services include counseling, assessment, and job referral and
average weekly payment of regular compensation for full-time occupational training through local technical colleges, other
workers. Part-time worker amounts are calculated separately. training providers, or through employers “on-the-job”.
DUA benefits cannot be paid if an individual is eligible for
regular unemployment insurance benefits. Training is available through the local workforce development
agency in each workforce investment area. Further information
Applications for Disaster Unemployment Assistance must be is available from any Georgia Department of Labor Career
filed within 30 days of the date of the announcement by the Center or the workforce development agency.
Georgia Department of Labor that Disaster Unemployment
Assistance is available. Applications filed more than 30 days
after the announcement will be reviewed to determine if the
applicant had good cause for filing late. No initial application
will be accepted after the expiration of the Disaster Assistance
Period.

NOTES

27
 FRAUD SAFEGUARDS
Regular unemployment compensation procedures contain
safeguards against the filing of fraudulent claims:

1. SEPARATION NOTICE - The Georgia employer is required

to issue a separation notice, Form DOL-800, to all separated
employees stating, in detail, the reason for separation and
length of employment.

2. NOTICE OF CLAIM FILED - Except in lack of work

separations where a claimant presents to the department a
Separation Notice showing lack of work, the separating/most
recent employer is sent a notice of claim filed which contains
the claimant's statement as to the circumstances relating to

DETECTION the separation. This notice gives the employer an opportunity

to submit timely written information before a determination is
made.

AND 3. WEEKLY CERTIFICATIONS - For each week with respect

to which an individual files a claim for benefits, the claimant is

PREVENTION required to certify as unemployed, able to work, available for

work, actively seeking work and that no offer of suitable work
was refused.

OF FRAUD 4. NOTIFICATION OF DEBITS - Employer Quarterly

Statement of Benefit Charges notifies the employer of
payments made to a former employee which have been
charged to the employer's experience rating account. If the
employer has reason to believe that the former employee is
fraudulently drawing benefits, the employer is urged to contact
the Georgia Department of Labor with full details.

5. FOLLOW-UP INTERVIEWS - Periodically during a claim,

each claimant is required to report for a follow-up interview to
determine if the claimant is meeting continuing eligibility
requirements for unemployment insurance.

6. CROSSMATCHING OF WAGES - A quarterly cross-match

system is used by the Department of Labor to detect potential
claimant fraud and abuse of unemployment benefit programs.
This crossmatch has proven to be one of the most productive
methods to detect fraud and overpayment of benefits.

The crossmatch compares benefits paid to wages reported

by employers under the same social security number during
the same quarter. When a match occurs, a Quarterly Wage
Audit Inquiry is mailed to the employer reporting the wages
involved. This form requests that the employer furnish a weekly
breakout of wages paid to the claimant during the period in
question. Another document frequently used in requesting
wage information from employers is Certification of
Claimant's Employment. This form requests a daily breakout
of wages which is often required in determining fraud and
overpayments.

28
Under either of the above methods, the resulting wage the Georgia Department of Labor. They are crossmatched
information furnished by the employer may result in a with the current claimant file to determine whether an individual
determination of fraud and the prosecution of the claimant. In is working and claiming benefits in the same week.
such cases, the claimant may be required to repay benefits
and the affected employer's experience rating account may 9. FRAUD PENALTIES - The Employment Security Law
be credited. provides for the loss of entitlement to future benefits for a
designated period of time for persons who knowingly make
7. WEEKLY AUDITS - A full-time Quality Control Program is false statements or misrepresentations as to material facts or
used by the department for weekly audits of randomly selected who knowingly accept benefits to which they are not entitled.
unemployment insurance claims. The results of these audits The law also provides for the prosecution of such individuals.
assist management with plans for detection and prevention
of abuse of the Unemployment Insurance Program. Overpayment made in such cases is computed without
application of deductible earnings as otherwise provided for
The Quality Control Audit includes verification of wages in the law. In addition, a penalty of 10 percent may be added
earned, separation information and the verification of the work to, and become part of, such overpayment. Interest of one
search reported by the claimant for the weeks involved. percent per month or fraction of a month shall accrue until the
Interviews with selected claimants and employers are overpayment (including penalty) is repaid. The Georgia
conducted to confirm both payroll information and work search Department of Labor also is empowered to intercept state
activities. The results are used in determining if an improper income tax refunds or file civil suits to recover an
payment has been made and the reason for such payment. unemployment insurance overpayment.

8. EMPLOYER NEW HIRE PROGRAM - All Georgia

employers are required to report new hires to the Department
of Human Resources. These new hires are then forwarded to

NOTES

29
 Interested parties (claimant and employer) to a claim
have the right to challenge any adverse decision of
the Georgia Department of Labor, whether made by a
claims examiner, administrative hearing officer or the
Board of Review. However, to protect experience
rating accounts, employers must comply with certain
procedures within prescribed time limits.

BENEFIT ELIGIBILITY REVIEW

If a separation issue is involved, you will have at least 7 days
from the filing date of the claim to furnish separation
information. You may be asked to participate in a telephone
interview to gather as much detailed information about the

PROTECTING separation as possible.

Detailed separation information and timely response to any

YOUR fact-finding information requests are vital to protect the

employer's account. A faxed response is acceptable as long
as it is received timely. The law places the burden of proof

RIGHTS on the employer in cases involving discharge. Copies of

separation notice, warnings, reprimands, performance
appraisals, attendance records, or any other documents
regarding separation will be beneficial to the case and should
be faxed to the Central Examining Unit prior to the telephone
interview date.

After the Benefit Eligibility Review, a written determination will

be released to the claimant and the separating/most recent
employer.

APPEALS PROCESS
Either party may file an appeal to any written determination,
in writing by mail, in person, or by fax, with the Career Center
indicated on the determination. The appeal will be considered
to have been timely filed if it is received in a Georgia
Department of Labor office within the 15-day limit OR if it was
mailed within that time frame. (NOTE: Proof of mailing will be
an official U. S. Postal Service cancellation stamp only.) Any
timely written statement signed by the employer or a
designated representative stating dissatisfaction with the
written determination will initiate an appeal to an administrative
hearing officer. If either party files an appeal, the other party
will be notified.

Representation - Legal counsel may be obtained at one's

own expense. Fees must be approved by the Board of Review.

Postponement of Hearing - A hearing is postponed,

generally, only in cases of emergency. Any other request for
postponement should be made as soon as possible, well in
advance of the date scheduled for the hearing.

30
Withdrawal of Appeal - Any appeal may be withdrawn by the level of appeal so the testimony will be available for
appealing party at any time by submitting a written request to consideration by the Board.
the address at the end of this section.
The Board of Review does not have a set schedule for
Levels of Appeal meetings. A party wishing to argue a case in person before
Appeals Tribunal. The first level is a hearing before an the Board must make a written request to do so within 10
administrative hearing officer. A recording is made of testimony days of the date the Board's acknowledgment of the appeal
given under oath from parties and witnesses at the hearing. was mailed. If permission is granted to appear before the
The hearing officer can give no weight to hearsay. Witnesses Board, both parties will be notified of the time and place.
with first-hand information should participate in the hearing.
All witnesses and information should be presented at this level After review, the Board will release a written decision to the
of appeal. interested parties. Within 15 days after the Board of Review's
decision has become final, a petition may be filed in the
Either side may present witnesses. If a witness refuses to Superior Court of the county where the claimant was last
appear voluntarily, either party may obtain a subpoena from employed. If the individual was last employed in another state,
the chief administrative hearing officer. As soon as the notice the appeal must be filed in Fulton County, Georgia. All
of hearing date is received, a subpoena may be issued. The documents, papers, and the transcript of all testimony taken
party requesting it must deliver it. If additional information is at the administrative hearing, together with the Board of
needed, contact the chief administrative hearing officer. Review's findings of fact and decision, may be presented to
the court. Georgia law provides for priority scheduling for such
A hearing before an administrative hearing officer will be cases. Employees of the Georgia Department of Labor cannot
scheduled as quickly as possible, in the order received. Parties furnish guidance or otherwise assist in this process.
will be mailed a notification of the hearing schedule. Most
hearings are held within two to three weeks of the date the
appeal is filed. If you know of any dates or times you or your Claimant Liability - If a determination which allowed
witnesses will not be available, advise the appeals section benefits is reversed, the claimant will be required to
immediately. repay the benefits received while not eligible or
disqualified, as specified by the administrative
NOTE: A hearing is postponed only in the case of emergency. hearing officer or the Board of Review.
Any other requests for postponement should be made as soon
as possible, well in advance of the date scheduled for the Employer Tax Charges - If a determination favorable
hearing. to the employer is overturned on appeal, payment
made to a claimant will be reflected on a subsequent
Appeal hearings are generally conducted by telephone. Each quarterly debit notice(s) to the chargeable employer.
party will receive advance notice of the hearing. If either party
objects to a telephone hearing, an in-person hearing may be
requested. The party requesting the in-person hearing must Georgia Department of Labor
travel to the hearing location nearest the other party for the Appeals Tribunal
hearing. Suite 150
148 Andrew Young International Blvd., N.E.
Evidence is considered and the result is issued in a written Atlanta, GA 30303-1751
decision. The decision affirms, reverses, or modifies the Telephone (404) 232-3755
appealed determination. The administrative hearing officer's Fax (404) 232-3770
decision will be mailed within a reasonable time after the close [email protected]
of the hearing. The decision will contain a description of
pertinent facts, reasoning of law, and the decision.

The decision will give the appeal rights and the date that the
decision becomes final if no further appeal is filed. An appeal
to a decision issued by an administrative hearing officer must
be made in writing to the address listed at the bottom of the
decision within 15 days of the official date of notification.

Board of Review. The second level of appeal is to the Board

of Review, a three-member panel appointed by the governor.
The Board of Review does not take testimony. It reviews a
transcript or recording of the first level appeal hearing. It is
vital that witnesses and testimony be presented at the first
31
 In addition to the Unemployment Insurance program, the
Georgia Department of Labor provides numerous other
services and administers other programs to assist the
labor force and the employer community of the state. A brief
review of many of these follows. For more information on any
of the activities, contact the office at the designated address
and telephone number.

STATE WORKFORCE
INVESTMENT BOARD
The State Workforce Investment Board provides policy
oversight for Georgia’s workforce development system. The
board includes representation from employers, state and local
government, organized labor, community-based organizations
OTHER and the general public. The board’s members are appointed
by the Governor and assist in preparing the state’s strategic
plan for workforce development activities, as well as
PROGRAMS development and continuous improvement of the state’s
workforce service delivery system.

AND The Executive Director for the board’s Partners’ Council is

housed in the Georgia Department of Labor.

SERVICES WORKFORCE INFORMATION AND

ANALYSIS
Workforce information, also commonly called labor market
information, relates to data concerning jobs and the people
who fill them in the various labor market
areas across the state. It encompasses a wide range of
demographic factors including population, employment by
industry and occupation, unemployment, wage levels, and the
changes taking place in and among these elements. The
primary purpose of workforce information is to provide citizens
and employers with all the data needed to make intelligent
career and business decisions.

Workforce information is generated from employer

surveys, household surveys, unemployment insurance claims
data, special research projects, and a variety of administrative
databases maintained within the division. A number of
publications, containing the most frequently requested types
of information, are produced by Workforce Information &
Analysis. All are available at no cost and most are found on
the department’s web site.

A wide range of unpublished data relating to labor

market conditions is also available. The major types of
unpublished data are summarized in the Georgia
Directory of Workforce Information, which is available on
request.
Georgia Department of Labor
Workforce Information & Analysis
148 Andrew Young International Blvd., N.E.
Atlanta, GA 30303-1751
(404) 232-3875

32
SAFETY ENGINEERING The Child Labor Section conducts inspections, regular audits,
and random audits for the detection and prevention of potential
The Safety Engineering section is responsible for the violations of the Child Labor laws. These laws also assist
inspection and safe operation of boilers, pressure employers to reduce lost production time and workers'
vessels, elevators, escalators, stationary amusement parks, compensation costs by reducing workplace injuries.
water parks, traveling carnival rides, safety glass, high voltage,
ski lifts, go-karts, and bungee jumping. Work permits (employment certificates) required by law for
minors to be employed legally are issued by authorized school
Safety Engineering administers the state’s Right-to-Know officials. A copy of each certificate issued is submitted for
program regarding hazardous chemicals in the workplace by review and maintenance by the Georgia Department of Labor.
providing information, training, on-site surveys, procedure Work permits may be revoked by the department when non-
development and other assistance to public employees, compliance with the law is determined.
inmates in state facilities and contractors performing work on
state property. Special certificates, required by law for minors in the field of
entertainment, are issued by the Child Labor Section based
Georgia Department of Labor on applications submitted by the employer.
Safety Engineering
Suite 100 The section advises employers, minors, parents, school
1700 Century Circle officials and any other interested parties of the requirements
Atlanta, GA 30345 of the Georgia Child Labor Law and on the basics of Federal
(404) 679-0687 Child Labor Laws. The section is available to make
presentations to any interested group (schools, employers,
TRAINING AND WELFARE-TO-WORK parent groups, etc.).
INITIATIVES
Georgia Department of Labor
There are a variety of resources available to meet the diverse Child Labor Section
needs of Georgia's employers and workers. Twenty local, Suite 810
business-led workforce boards, in conjunction with other public 148 Andrew Young International Blvd., N.E.
and private partners, evaluate their communities' needs and Atlanta, GA 30303-1751
design training strategies to meet these needs. These (404) 232-3260
strategies involve services of diverse partners in the
community and may include employment counseling, job ECONOMIC DEVELOPMENT
search techniques and assistance, strategies for achieving
success in the work world, and help in overcoming various In Georgia, community and economic development is a
impediments to work. coordinated effort involving multiple state agencies,
private sector representatives (particularly large
Training and support services are available for adults and utility companies), local development authorities, chambers
dislocated workers for jobs in demand, and a variety of services of commerce, and government officials. Georgia’s endeavors
are provided to in-school and older youth. In addition, specific are led by two separate state agencies - the Georgia
employment, training, and support services are provided to Department of Community Affairs and the Georgia Department
long-term welfare recipients to assist them as they work toward of Economic Development.
self-sufficiency.
Whether state or local, public or private, each entity has a
Georgia Department of Labor specific role in community and economic development as a
Suite 650 partner on the Georgia team. The Economic Development &
148 Andrew Young International Blvd., N.E. Employer Relations Office sits at the table on behalf of the
Atlanta, GA 30303-1751 Georgia Department of Labor.
(404) 232-3775
Internal information, such as career center, applicant and
CHILD LABOR placement data, workforce demographics, workforce layoff
information and agency services, is provided by GDOL as
The Child Labor Section administers the Georgia Child a part of the overall state presentation to prospective
Labor Law which was passed to protect minors (those who companies. In a similar manner, other Georgia partners
have not reached their 18th birthday) from present their information and service commitments. It is
dangerous work environments and to ensure that they have the seamless Georgia effort which makes the state a
sufficient time, while employed, to devote to school and obtain regional and national leader in the creation of jobs.
a quality education.

33
EMPLOYMENT SERVICES Profiling – A program to identify claimants who are most likely
to remain unemployed for an extended period and to exhaust
The basic function of Employment Services is to bring benefits.These individuals participate in reemployment
individuals who are seeking employment together with services designed to assist them in a speedy return to
employers who are seeking workers. Many employment productive employment.
services are available at the local Georgia Department of Labor
Career Centers. Employer Services – Employer relations program offered to
foster harmonious relationship between employers and the
Job Information System (JIS) – A computerized listing of all department by providing a full range of services, including
job openings placed with the department by employers (over referral of qualified applicants to job openings, assistance in
100,000 each year). initial staffing, or expansion of a plant or firm, providing labor
market information, assistance in plant closings or layoffs and
Job Placement Assistance – The matching and referral of job- assistance in meeting affirmative action obligations.
ready applicants to suitable job openings listed with the
department. Rapid Response – Reemployment and related
services available to assist employers who are laying off
Service Coordination/Employment Counseling – Specialized workers. A variety of reemployment services including job
services for individuals who need assistance with career search, financial and stress management, interviewing skills,
decision making, job seeking skills, removal of employment and resumé workshops can be provided to
barriers, or coordination with other entities. affected workers on or offsite. Onsite resource centers, job
fairs, and other customized services are available.
Clerical Skills Testing – Standardized tests to measure typing
speed. Work Opportunity Tax Credit Program (WOTC) – Tax
incentives for employers who hire individuals from certain
Veteran Services – Priority service for veterans seeking work target groups.
or training with special emphasis given to assisting disabled
veterans. Staff who have received specific training in provision Alien Certification – Assistance is available to employers
of services to veterans are available in most career centers. seeking alien workers whose skills, knowledge, and abilities
are presently unavailable in this country.
Agricultural Services – Technical assistance for the agricultural
community with federal and state regulations governing Georgia Department of Labor
housing inspections. Employment Services
Suite 400
Reemployment Services/Claimant Assistant Program (CAP) 148 Andrew Young International Blvd., N.E.
– Special services and assistance to claimants designed to Atlanta, Georgia 30303-1751
return them to work quickly resulting in savings to the (404) 232-3515
Unemployment Insurance Trust Fund due to the reduction of
number of weeks paid in Unemployment Insurance benefits.

NOTES

34
 DIRECTORY

STATE ADMINISTRATIVE OFFICES

148 Andrew Young International Blvd.,N.E.
Atlanta, GA 30303-1751

DEPARTMENT TELEPHONE NUMBERS

Child Labor Section . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (404) 232-3260

Economic Development . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (404) 232-3890
Employment Service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (404) 232-3515

Labor Market Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (404) 232-3875

Safety Engineering . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (404) 679-0687
Workforce Information and Analysis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (404) 232-3875

Unemployment Insurance Division

Claims Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (404) 232-3025

Appeals Tribunal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (404) 232-3755
Board of Review . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (404) 232-3325
Charge Unit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (404) 232-3030
Interstate Unit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (404) 232-3090
Investigations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (404) 232-3055
Partial Claims . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (404) 232-3050
Central Examining Unit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (404) 232-3100
Tax Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (404) 232-3001
Adjudication (Employer Liability) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (404) 232-3301
Employer Accounts (Tax Reports) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (404) 232-3220
Magnetic Media Unit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (404) 232-3265
Tax Rate Inquiries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (404) 232-3300

CAREER CENTERS

You may access our website at www.dol.state.ga.us for further information about, and directions to, the offices
serving your area.
Albany . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (229) 430-5010
Americus . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (229) 931-2520
Athens . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (706) 583-2550
Atlanta North Metro . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (404) 679-5200
Atlanta South Metro . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (404) 699-6900
Augusta . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (706) 721-3131
Bainbridge . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (229) 248-2618
Blairsville . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (706) 745-6959
35
 CAREER CENTERS
CONT'D

Blue Ridge . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (706) 632-2033

Brunswick . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (912) 264-7244
Cairo . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (229) 377-6526
Camilla . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (229) 522-3630
Carrollton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (770) 836-6668
Cartersville . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (770) 387-3760
Cedartown . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (770) 749-2213
Clayton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (678) 479-5886
Cobb/Cherokee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (770) 528-6100
Columbus . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (706) 649-7423
Cordele . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (229) 276-2355
Covington . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (770) 784-2455
Dalton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (706) 272-2301
DeKalb . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (404) 298-3970
Douglas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (912) 389-4254
Dublin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (478) 275-6525
Eastman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (478) 374-6994
Elberton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (706) 213-2028
Gainesville . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (770) 535-5484
Griffin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (770) 228-7226
Gwinnett . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (770) 840-2200
Habersham . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (706) 776-0811
Hinesville . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (912) 370-2595
Houston County . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (478) 988-7130
Jesup . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (912) 427-5842
Kings Bay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (912) 673-6942
LaFayette . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (706) 638-5525
LaGrange . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (706) 845-4000
Macon . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (478) 751-6164
Milledgeville . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (478) 445-5465
Monroe . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (770) 207-4111
Moultrie . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (229) 891-7147
Newnan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (770) 254-7220
Northwest Georgia . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (706) 861-1990
Rome . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (706) 295-6051
Savannah . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (912) 356-2773
Statesboro . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (912) 681-5156
Sylvester . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (229) 777-2120
Thomasville . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (229) 225-4033
Thomson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (706) 595-3665
Tifton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (229) 386-3322
Toccoa . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (706) 282-4514
Valdosta . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (229) 333-5211
Vidalia . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (912) 538-3231
Waycross . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (912) 285-6105

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