O.C.G.A.

O.C.G.A. § 34-8-181 (2019)

(Repealed effective January 1, 2023) Additional assessment for new or newly covered employer

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)
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 the periods on or after January 1, 2000, but on or before December 31, 2016, in addition to the rate paid under Code Section 34-8-151, each new or newly covered employer shall pay an administrative assessment of 0.08 percent of wages payable by it with respect to employment during each calendar year until it is eligible for a rate calculation based on experience as defined in this chapter, except as provided in Code Section 34-8-158.

(b) For the periods on or after January 1, 2017, but on or before December 31, 2022, in addition to the rate paid under Code Section 34-8-151, each new or newly covered employer shall pay an administrative assessment of 0.06 percent of wages payable by it with respect to employment during each calendar year until it is eligible for a rate calculation based on experience as defined in this chapter, except as provided in Code Section 34-8-158.

History

(Code 1981, § 34-8-181, enacted by Ga. L. 1991, p. 139, § 1; Ga. L. 1999, p. 449, § 6; Ga. L. 1999, p. 521, § 6; Ga. L. 2005, p. 1200, § 7/HB 520; Ga. L. 2011, p. 390, § 5/HB 292; Ga. L. 2016, p. 545, § 5/HB 904.)

Annotations

Code Commission notes. - Pursuant

to Code Section 28-9-5, in 1999, ‘‘periods’’ was substituted for ‘‘period’’ in subsections (a) and (b). 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.’ ’’ See the Editor’s notes following the article heading as to the repeal of this Code section.