| The Georgia State Agency that oversees the | | | | Employee's social security number |
| collection and reporting of State income | | | | |
| taxes deducted from payroll checks is: | | | | Employer's name |
| | | | |
| | | | Employers address |
| | | | |
| Department of Revenue | | | | Employer's Federal Employer Identification |
| | | | Number (EIN) Plus |
| Withholding Tax Unit | | | | |
| | | | Date of Birth |
| 504 Trinity-Washington Bldg. | | | | |
| | | | UI ID# of UBI ID# |
| 270 Washington Street | | | | |
| | | | This information must be reported within 10 |
| Atlanta, GA 30334 | | | | days of the hiring or rehiring. |
| | | | |
| 404-417-2311 | | | | The information can be sent as a W4 or |
| | | | equivalent by mail, fax or electronically. |
| requires that you use Georgia form "G-4, | | | | |
| Employee's Withholding Certificate" instead | | | | There is a written warning for a late report |
| of a Federal W-4 Form for Georgia State | | | | in Georgia.The Georgia new hire-reporting |
| Income Tax Withholding.Not all states allow | | | | agency can be reached at 888-541-0469 / |
| salary reductions made under Section 125 | | | | 404-525-2985 or on the web at .Georgia does |
| cafeteria plans or 401(k) to be treated in | | | | allow compulsory direct deposit but the |
| the same manner as the IRS code allows. In | | | | employee's choice of financial institution |
| Georgia cafeteria plans are: not taxable for | | | | must meet federal Regulation E regarding |
| income tax calculation; not taxable for | | | | choice of financial institutions.Georgia |
| unemployment insurance purposes. 401(k) | | | | requires the following information on an |
| plan deferrals are: not taxable for income | | | | employee's pay stub:Employer |
| taxes; taxable for unemployment purposes.In | | | | |
| Georgia supplemental wages are taxed or a | | | | pay rate |
| graduated rateAnnual wage | | | | |
| Rate | | | | hours worked |
| | | | |
| Under $8,000.00 2.0% | | | | itemized deductionsGeorgia requires that |
| | | | employee be paid no less often than |
| $8,000.00 to $10,000.00 3.0% | | | | semi-monthly and at even intervals. There |
| | | | is an exemption for officials, |
| $10,000.00 to $12,000.00 4.0 % | | | | superintendents and department heads.In |
| | | | Georgia there are no statutory requirements |
| $12,000.00 to $15,000.00 5.0% | | | | concerning the lag time between when the |
| | | | services are performed and when the employee |
| over $15,000.00 | | | | must be paid.Georgia has no general provision |
| 6.0%You must file your Georgia State W-2s by | | | | on when terminated employees must be paid |
| magnetic media if you have at least 250 | | | | their final wages.Deceased employee's wages |
| employees.The Georgia State Unemployment | | | | up to $2,500.00 must be paid to the |
| Insurance Agency is:Georgia Department of | | | | designated beneficiary, surviving spouse or |
| Labor | | | | children's guardian (in that order).Escheat |
| | | | laws in Georgia require that unclaimed wages |
| Unemployment Insurance Division | | | | be paid over to the state after one year.The |
| | | | employer is further required in California to |
| 148 International Blvd., N.E. | | | | keep a record of the wages abandoned and |
| | | | turned over to the state for a period of ten |
| Atlanta, GA 30303-1751 | | | | years.There is no provision in Georgia law |
| | | | concerning tip credits against State minimum |
| 404-656-3122 | | | | wage.In the Georgia payroll law there is no |
| | | | provision covering required rest or meal |
| State of Georgia taxable wage base for | | | | periods.There is no provision in Georgia law |
| unemployment purposes is wages up to | | | | concerning record retention of wage and hour |
| $8500.00.Georgia requires Magnetic media | | | | records therefor it is probably wise to |
| reporting of quarterly wage reporting if the | | | | follow FLSA guidelines.The Georgia agency |
| employer has at least 100 employees that they | | | | charged with enforcing Child Support Orders |
| are reporting that quarter.Unemployment | | | | and laws is:Child Support Enforcement |
| records must be retained in Georgia for a | | | | |
| minimum period of four years. This | | | | State Department of Human Resources |
| information generally includes: name; social | | | | |
| security number; dates of hire, rehire and | | | | 2 Peachtree St., N.W. 15th Fl. |
| termination; wages by period; payroll pay | | | | |
| periods and pay dates; date and circumstances | | | | 404-657-3851 |
| of termination.The Georgia State Agency | | | | |
| charged with enforcing the state wage and | | | | has the following provisions for child |
| hour laws is:Department of Labor | | | | support deductions:When to start Withholding? |
| | | | 14 days after order is mailed |
| 148 International Blvd., N.E., Ste. 276 | | | | |
| | | | When to send Payment? Two days of Payday. |
| Atlanta, GA 30303-1751 | | | | |
| | | | When to send Termination Notice? |
| 866-487-9243 | | | | "Promptly" |
| | | | |
| minimum wage in Georgia is $5.15 per | | | | Maximum Administrative Fee? $3 per |
| hour.There is also no general provision in | | | | payment ($25 for first one). |
| Georgia State Law covering paying overtime in | | | | |
| a non-FLSA covered employer.Georgia State new | | | | Withholding Limits? Federal Rules under |
| hire reporting requirements are that every | | | | CCPA. |
| employer must report every new hire and | | | | |
| rehires. The employer must report the | | | | Please note that this article is not updated |
| federally required elements of:Employee's | | | | for changes that can and will happen from |
| name | | | | time to time.Charles J. Read, CPA has been in |
| | | | the payroll, accounting and tax business for |
| Employee's address | | | | 30 years, the last fifteen in private |
| | | | practice. Mr. |