O.C.G.A.
O.C.G.A.

O.C.G.A. § 34-8-151 (2019)

Rate of employer contributions

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Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.
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(a) For periods prior to April 1, 1987, or after December 31, 2022, each new or newly covered employer shall pay contributions at a rate of 2.7 percent of wages paid by such employer with respect to employment during each calendar year until the employer is eligible for a rate calculation based on experience as defined in this chapter, except as provided in Code Sections 34-8-158 through 34-8-162.

(b) For periods on or after April 1, 1987, but on or before December 31, 1999, each new or newly covered employer shall pay contributions at a rate of 2.64 percent of wages paid by such employer with respect to employment during each calendar year until the employer is eligible for a rate calculation based on experience as defined in this chapter, except as provided in Code Sections 34-8-158 through 34-8-162.

(c) For periods on or after January 1, 2000, but on or before December 31, 2016, each new or newly covered employer shall pay contributions at a rate of 2.62 percent of wages paid by such employer with respect to employment during each calendar year until the employer is eligible for a rate calculation based on experience as defined in this chapter, except as provided in Code Sections 34-8-158 through 34-8-162.

(d) For periods on or after January 1, 2017, but on or before December 31, 2022, each new or newly covered employer shall pay contributions at a rate of 2.64 percent of wages paid by such employer with respect to employment during each calendar year until the employer is eligible for a rate calculation based on experience as defined in this chapter, except as provided in Code Sections 34-8-158 through 34-8-162.

History

(Code 1981, § 34-8-151, enacted by Ga. L. 1991, p. 139, § 1; Ga. L. 1996, p. 693, § 1; Ga. L. 1998, p. 1501, § 2; Ga. L. 1999, p. 449, § 2; Ga. L. 1999, p. 521, § 2; Ga. L. 2005, p. 1200, § 2/HB 520; Ga. L. 2006, p. 72, § 34/SB 465; Ga. L. 2011, p. 390, § 1/HB 292; Ga. L. 2016, p. 545, § 2/HB 904.)

Annotations

The 2016 amendment, effective July 1, 2016, substituted "December 31, 2022" for "December 31, 2016" near the beginning of subsection (a); and added subsection (d).

Editor's notes. - Ga. L. 1999, p. 449, § 1, and Ga. L. 1999, p. 521, § 1, not codified by the General Assembly, provide that: "This Act shall be known and may be cited as the 'Workforce Reinvestment Act of 1999.'"

Law reviews. - For annual survey of labor and employment law, see 57 Mercer L. Rev. 251 (2005).

For review of 1996 labor and industrial relations legislation, see 13 Ga. St. U.L. Rev. 217 (1996).

JUDICIAL DECISIONS

Editor's notes. - In light of the similarity of the statuory provisions, decisions under Ga. L. 1937, p. 806 are included in the annotations for this Code section.

Cited in National Trailer Convoy, Inc. v. Undercofler, 109 Ga. App. 703, 137 S.E.2d 328 (1964); Massey v. Thiokol Chem. Corp., 368 F. Supp. 668 (S.D. Ga. 1973).

RESEARCH REFERENCES

Am. Jur. 2d. - 76 Am. Jur. 2d, Unemployment Compensation, §§ 15, 23.

C.J.S. - 81 C.J.S., Social Security and Public Welfare, §§ 286, 361 et seq.

ALR. - Construction and application of provision in Social Security or Unemployment Compensation Acts excluding from the basis of contribution remuneration in excess of a named amount paid to employee, 159 A.L.R. 1197.

Constitutionality, construction, and application of provisions of Social Security or Unemployment Compensation Acts which vary rate of employers' contributions according to period in which business has been conducted, 163 A.L.R. 1148.

Unemployment compensation: right of successor in business to experience or rating of predecessor for purpose of fixing rate of contributions, 22 A.L.R.2d 673.

Service charges, made by hotels or restaurants and later distributed to waiters or similar employees, as "wages" upon which federal or state unemployment taxes or contributions are required to be paid, 83 A.L.R.2d 1024.

Part-time or intermittent workers as covered by or as eligible for benefits under State Unemployment Compensation Act, 95 A.L.R.3d 891.

Notes of Decisions
Cited in 5 cases, 1983–1989 · leading case: Forney v. Purvis, 378 S.E.2d 470 (Ga. Ct. App. 1989).
Sort: Relevance Newest Treatment
Forney v. Purvis, 378 S.E.2d 470 (Ga. Ct. App. 1989). · cites it 4× “To receive unemployment benefits, a claimant must show he is actively seeking work (OCGA § 34-8-151 (a) (3)) and that he has “registered for work” at an employment service office (OCGA § 34-8-151 (a) (1)).”
Strickland v. Am. Home Assurance Co., 367 S.E.2d 241 (Ga. Ct. App. 1988). · cites it 4× “OCGA § 34-8-151 (3). Based on this information and other discrepancies regarding the dates appellant claimed she was unable to work after the accident, appellee refused appellant's claim for lost wages.”
Roberson v. Tanner, 329 S.E.2d 210 (Ga. Ct. App. 1985). · cites it 2× “In that case, the court was concerned with the question of “availability for work” or “eligibility” under OCGA § 34-8-151 (formerly Code Ann. § 54-609).”
Allen v. Caldwell, 311 S.E.2d 536 (Ga. Ct. App. 1983). · cites it 2× “However, since the record shows that no determination was made as to whether Allen fulfilled the further requirement of OCGA § 34-8-151 (Code Ann. § 54-609) that she be able, available and actively seeking employment, we reverse the trial court with direction that the cause be…”
Curry v. Tanner, 348 S.E.2d 465 (Ga. Ct. App. 1986). · cites it 2× “This court examined the pertinent provision of the Unemployment Compensation Law, OCGA § 34-8-151 (formerly Code Ann. § 54-609) and observed that it “does not refer to ‘full time employment’ as contended, but merely refers to the availability of the unemployed person to ‘work’…”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.