TITLE 34 LABOR AND INDUSTRIAL RELATIONS

Section 8. Employment Security, 34-8-1 through 34-8-280.

ARTICLE 5 CONTRIBUTIONS AND PAYMENTS IN LIEU OF CONTRIBUTIONS

34-8-151. Rate of employer contributions.

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.
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.
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.
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.

(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.)

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.

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This Georgia Code resource is curated by Graham W. Syfert, a personal injury and workers' compensation attorney admitted in Georgia (State Bar of Georgia No. 881027, since 2006) and Florida. Attorney Syfert regularly works with Title 34 in the context of Georgia workers' compensation and represents clients throughout Northeast Florida and South Georgia. For legal consultation, call 904-383-7448.