BThe Georgia State Agency That Oversees The Collection And Reporting Of State Income Taxes Deducted From Payroll Checks Is:bDepartment Of RevenueWithholding Tax Unit504 Trinity-Washington Bldg.270 Washington StreetAtlanta, GA 30334404-417-2311http:www.etax.dor.ga.govwithholding.shtmlGeorgia Requires That You Use Georgia Form "G-4, Employee's Withholding Certificate" Instead Of A Federal W-4 Form For Georgia State Income Tax Withholding.Not All States Allow Salary Reductions Made Under Section 125 Cafeteria Plans Or 401(k) To Be Treated In The Same Manner As The IRS Code Allows. In Georgia Cafeteria Plans Are: Not Taxable For Income Tax Calculation; Not Taxable For Unemployment Insurance Purposes. 401(k) Plan Deferrals Are: Not Taxable For Income Taxes; Taxable For Unemployment Purposes.In Georgia Supplemental Wages Are Taxed Or A Graduated RateAnnual Wage RateUnder 8,000.00 2.08,000.00 To 10,000.00 3.010,000.00 To 12,000.00 4.0 12,000.00 To 15,000.00 5.0over 15,000.00 6.0You Must File Your Georgia State W-2s By Magnetic Media If You Have At Least 250 Employees.bThe Georgia State Unemployment Insurance Agency Is:bGeorgia Department Of LaborUnemployment Insurance Division148 International Blvd., N.E.Atlanta, GA 30303-1751404-656-3122www.dol.state.ga.usemThe State Of Georgia Taxable Wage Base For Unemployment Purposes Is Wages Up To 8500.00. Georgia Requires Magnetic Media Reporting Of Quarterly Wage Reporting If The Employer Has At Least 100 Employees That They Are Reporting That Quarter.Unemployment Records Must Be Retained In Georgia For A Minimum Period Of Four Years. This Information Generally Includes: Name; Social Security Number; Dates Of Hire, Rehire And Termination; Wages By Period; Payroll Pay Periods And Pay Dates; Date And Circumstances Of Termination.bThe Georgia State Agency Charged With Enforcing The State Wage And Hour Laws Is:bDepartment Of Labor148 International Blvd., N.E., Ste. 276Atlanta, GA 30303-1751866-487-9243www.dol.state.ga.usThe Minimum Wage In Georgia Is 5.15 Per Hour.There Is Also No General Provision In Georgia State Law Covering Paying Overtime In A Non-FLSA Covered Employer. Georgia State New Hire Reporting Requirements Are That Every Employer Must Report Every New Hire And Rehires. The Employer Must Report The Federally Required Elements Of:ulliEmployee's NameliliEmployee's AddressliliEmployee's Social Security NumberliliEmployer's NameliliEmployers AddressliliEmployer's Federal Employer Identification Number (EIN) LiulPlusulliDate Of BirthliliUI ID Of UBI IDliulThis Information Must Be Reported Within 10 Days Of The Hiring Or Rehiring.The Information Can Be Sent As A W4 Or Equivalent By Mail, Fax Or Electronically.There Is A Written Warning For A Late Report In Georgia.The Georgia New Hire-reporting Agency Can Be Reached At 888-541-0469 404-525-2985 Or On The Web At Https:newhirereporting.comga-newhiredefault.asp .Georgia Does Allow Compulsory Direct Deposit But The Employee's Choice Of Financial Institution Must Meet Federal Regulation E Regarding Choice Of Financial Institutions. Georgia Requires The Following Information On An Employee's Pay Stub:ulliEmployerlilipay Ratelilihours Workedliliitemized DeductionsliulGeorgia Requires That Employee Be Paid No Less Often Than Semi-monthly And At Even Intervals. There Is An Exemption For Officials, Superintendents And Department Heads.In Georgia There Are No Statutory Requirements Concerning The Lag Time Between When The Services Are Performed And When The Employee Must Be Paid.Georgia Has No General Provision On When Terminated Employees Must Be Paid Their Final Wages.Deceased Employee's Wages Up To 2,500.00 Must Be Paid To The Designated Beneficiary, Surviving Spouse Or Children's Guardian (in That Order).Escheat Laws In Georgia Require That Unclaimed Wages Be Paid Over To The State After One Year. The Employer Is Further Required In California To Keep A Record Of The Wages Abandoned And Turned Over To The State For A Period Of Ten Years.There Is No Provision In Georgia Law Concerning Tip Credits Against State Minimum Wage.In The Georgia Payroll Law There Is No Provision Covering Required Rest Or Meal Periods.There Is No Provision In Georgia Law Concerning Record Retention Of Wage And Hour Records Therefor It Is Probably Wise To Follow FLSA Guidelines.bThe Georgia Agency Charged With Enforcing Child Support Orders And Laws Is:bChild Support EnforcementState Department Of Human Resources2 Peachtree St., N.W. 15th Fl.404-657-3851http:ocse.dhr.georgia.govportalsiteDHR-OCSEGeorgia Has The Following Provisions For Child Support Deductions:ulliWhen To Start Withholding? B14 Days After Order Is MailedlibliWhen To Send Payment? BTwo Days Of Payday.libliWhen To Send Termination Notice? B"Promptly"libliMaximum Administrative Fee? B3 Per Payment (25 For First One).libliWithholding Limits? BFederal Rules Under CCPA.libulPlease Note That This Article Is Not Updated For Changes That Can And Will Happen From Time To Time.
