O.C.G.A. § 45-21-9 (2019)
Incentive payments not to be included in calculation of retirement benefits
(a) The following incentive payments shall not be included in earnable compensation in determining retirement benefits under Chapters 2 and 3 of Title 47:
(1) Payments under a meritorious award program;
(2) Recruitment payments under an incentive compensation plan;
(3) Payments for learning new, critically needed employment skills; or
(4) Payments made under a goal based plan. However, these incentive payments shall be included as salary in the pay period granted and shall be subject to employee withholding taxes in that pay period. If state or federal law otherwise requires an incentive payment to be included in salary for computing a benefit, the incentive shall be deemed to have been paid, for such purpose only, annualized in equal installments prospectively over the following 12 months.
(b) Incentive payments consisting of lump sum payments for surpassing performance expectations under subparagraph (c)(1)(C) of Code Section 45-21-2 under employee incentive compensation plans will be included in calculating earnable compensation in determining retirement benefits under Chapters 2 and 3 of Title 47. When an incentive payment will be included in salary for computing retirement benefits, the incentive shall be deemed to have been paid, for such purpose only, annualized in equal installments prospectively over the following 12 months. These incentive payments shall be included as salary in the pay period granted and shall be subject to employee withholding taxes in that pay period. If state or federal law otherwise requires an incentive payment to be included in salary for computing a benefit, the incentive shall be deemed to have been paid, for such purpose only, annualized in equal installments prospectively over the following 12 months.
(c) Incentive payments made under a goal based plan are not prohibited by Code Sections 47-2-32 and 47-3-27.
History
(Code 1981, § 45-21-9, enacted by Ga. L. 2001, p. 500, § 1; Ga. L. 2006, p. 760, § 1/SB 472.)
- - - - - - - - - -
CHAPTER 22 PUBLIC EMPLOYEE HAZARDOUS CHEMICAL PROTECTION AND RIGHT TO KNOW
Sec.
45-22-1. Short title.
45-22-2. Definitions.
45-22-3. Labeling requirements.
45-22-4. Responsibility of public contractors who introduce hazardous materials into workplace.
45-22-5. Exclusions from chapter; exclusions from labeling requirements.
45-22-6. Rules and regulations; consultation.
45-22-7. Material safety data sheets; notice to employees; rights of employees.
45-22-8. Information and training standards.
45-22-9. Publication by employers of list of hazardous chemicals in workplace.
45-22-10. Unlawful discharge, disciplining, or discrimination against employees.
45-22-11. Filing of employee grievances; termination of contract by employer for violation of Code Section 45-22-4; ability of employers to dismiss or discipline employees; judicial review of grievances.
45-22-12. Sovereign immunity.
Annotations
Cross references. - Hazardous waste, T. 12, C. 8, Art. 3.
Reporting of hazardous occupations and cases of occupational disease to Department of Human Resources, § 34-9-290.
Consent form of exposure to hazardous chemicals, § 34-10-3.
Administrative Rules and Regulations. - Public employee hazardous chemicals protection and right to know rules, Official Compilation of the Rules and Regulations of the State of Georgia, Georgia Department of Labor, Safety Engineering, Chapter 300-3-19.
RESEARCH REFERENCES
ALR. - Infliction of emotional distress: toxic exposure, 6 A.L.R.5th 162.