§ 34-8-175. Payment of Contributions When Employing Unit Sells or Transfers Business or Stock of Goods
Any employing unit which sells or transfers its business or stock of goods shall file all required tax and wage reports and pay all contributions, administrative assessments, interest, and penalties within 30 days after such sale or transfer. Such reports and payments shall include all wages for employment up to the date of the sale […]
§ 34-8-176. Applicability of Collection, Penalty, and Sanction Provisions to Public Employers
All collection, penalty, and sanction provisions in this chapter that are applicable to private employers are made equally applicable to all public employers who are liable for the payment of contributions or payments in lieu of contributions pursuant to this chapter. History. Code 1981, § 34-8-176 , enacted by Ga. L. 1991, p. 139, § […]
§ 34-8-177. Procedure for Collecting Delinquent Contribution Payments From Public Employers
Should any department or political subdivision of the state, any instrumentality of a political subdivision of the state, or any instrumentality of one or more of the foregoing become more than 120 days delinquent in contributions or payments in lieu of contributions due to the Unemployment Compensation Fund, the Department of Labor shall certify to […]
§ 34-8-178. Voluntary Contributions by Employers
Any employer may make voluntary payments in addition to the contributions required under this chapter, and the same shall be credited to the employer’s experience account; provided, however, that such voluntary contributions shall not be used in the computation of reduced rates unless such contributions are paid within 30 days following the date upon which […]
§ 34-8-159. Specific Provisions for Payments in Lieu of Contributions
The payments in lieu of contributions as provided in Code Section 34-8-158 shall be made in accordance with the following provisions: Date payment due. Upon approval by the Commissioner, at the end of each calendar quarter or at the end of such other period as determined by the Commissioner, each organization or group of […]
§ 34-8-174. Payment of Contributions in Event of Legal Dissolution or Distribution
In the event of any distribution of an employer’s assets pursuant to an order of any court under the laws of this state, in proceedings relating to the administration of the estate of a decedent, receivership, assignment for benefit of creditors, adjudicated insolvency, composition, dissolution, reorganization, or similar proceedings, contributions then or thereafter due, together […]
§ 34-8-159.1. [Effective Until December 31, 2026] Installment Payments by Nonprofit Organizations for Finance Unemployment Benefits
Notwithstanding Code Section 34-8-158 or any other provision of this chapter, a nonprofit organization that elected to make payments in lieu of contributions as provided in Code Section 34-8-158 between January 1, 2020, and January 1, 2022, that owes more than $360,000.00 for any 12 month period may elect to make such payments over a […]
§ 34-8-160. Surety Bond Required
Authority to require surety bond. For the purposes of this Code section, a surety bond is a bond of surety issued by an organization licensed and authorized to issue such bond in the State of Georgia. In the discretion of the Commissioner, any organization that elects to become liable for payments in lieu of […]
§ 34-8-161. Group Accounts
Two or more employers who have become liable for payments in lieu of contributions in accordance with the provisions of Code Section 34-8-158 may file a joint application to the Commissioner for the establishment of a group account for the purpose of sharing the cost of benefits paid that are attributable to service in the […]
§ 34-8-162. Establishment, Administration, and Contents of Cash Deposit Escrow Fund; Deposit in and Withdrawals From Fund
There is established as a trust fund, separate and apart from all other public moneys or other funds of this state, a cash deposit escrow fund, which shall be administered by the Commissioner in accordance with such regulations as he or she may prescribe. This fund shall consist of all moneys deposited by employers with […]