Payroll Georgia, Unique Aspects of Georgia Payroll Law and Practice

The Georgia State Agency that oversees theEmployers address
collection and reporting of State income taxesEmployer's Federal Employer Identification Number
deducted from payroll checks is:(EIN) Plus
Date of Birth
Department of RevenueUI ID# of UBI ID#
Withholding Tax UnitThis information must be reported within 10 days of
504 Trinity-Washington Bldg.the hiring or rehiring.
270 Washington StreetThe information can be sent as a W4 or equivalent
Atlanta, GA 30334by mail, fax or electronically.
404-417-2311There is a written warning for a late report in
requires that you use Georgia form "G-4, Employee'sGeorgia.The Georgia new hire-reporting agency can
Withholding Certificate" instead of a Federal W-4 Formbe reached at 888-541-0469 / 404-525-2985 or on
for Georgia State Income Tax Withholding.Not allthe web at .Georgia does allow compulsory direct
states allow salary reductions made under Section 125deposit but the employee's choice of financial institution
cafeteria plans or 401(k) to be treated in the samemust meet federal Regulation E regarding choice of
manner as the IRS code allows. In Georgia cafeteriafinancial institutions.Georgia requires the following
plans are: not taxable for income tax calculation; notinformation on an employee's pay stub:Employer
taxable for unemployment insurance purposes. 401(k)pay rate
plan deferrals are: not taxable for income taxes;hours worked
taxable for unemployment purposes.In Georgiaitemized deductionsGeorgia requires that employee
supplemental wages are taxed or a graduatedbe paid no less often than semi-monthly and at even
rateAnnual wage Rateintervals. There is an exemption for officials,
Under $8,000.00 2.0%superintendents and department heads.In Georgia
$8,000.00 to $10,000.00 3.0%there are no statutory requirements concerning the lag
$10,000.00 to $12,000.00 4.0 %time between when the services are performed and
$12,000.00 to $15,000.00 5.0%when the employee must be paid.Georgia has no
over $15,000.00 6.0%You must file your Georgiageneral provision on when terminated employees must
State W-2s by magnetic media if you have at leastbe paid their final wages.Deceased employee's wages
250 employees.The Georgia State Unemploymentup to $2,500.00 must be paid to the designated
Insurance Agency is:Georgia Department of Laborbeneficiary, surviving spouse or children's guardian (in
Unemployment Insurance Divisionthat order).Escheat laws in Georgia require that
148 International Blvd., N.E.unclaimed wages be paid over to the state after one
Atlanta, GA 30303-1751year.The employer is further required in California to
404-656-3122keep a record of the wages abandoned and turned
State of Georgia taxable wage base forover to the state for a period of ten years.There is no
unemployment purposes is wages up toprovision in Georgia law concerning tip credits against
$8500.00.Georgia requires Magnetic media reporting ofState minimum wage.In the Georgia payroll law there is
quarterly wage reporting if the employer has at leastno provision covering required rest or meal
100 employees that they are reporting thatperiods.There is no provision in Georgia law concerning
quarter.Unemployment records must be retained inrecord retention of wage and hour records therefor it
Georgia for a minimum period of four years. Thisis probably wise to follow FLSA guidelines.The Georgia
information generally includes: name; social securityagency charged with enforcing Child Support Orders
number; dates of hire, rehire and termination; wages byand laws is:Child Support Enforcement
period; payroll pay periods and pay dates; date andState Department of Human Resources
circumstances of termination.The Georgia State2 Peachtree St., N.W. 15th Fl.
Agency charged with enforcing the state wage and404-657-3851
hour laws is:Department of Laborhas the following provisions for child support
148 International Blvd., N.E., Ste. 276deductions:When to start Withholding? 14 days after
Atlanta, GA 30303-1751order is mailed
866-487-9243When to send Payment? Two days of Payday.
minimum wage in Georgia is $5.15 per hour.There isWhen to send Termination Notice? "Promptly"
also no general provision in Georgia State LawMaximum Administrative Fee? $3 per payment ($25
covering paying overtime in a non-FLSA coveredfor first one).
employer.Georgia State new hire reportingWithholding Limits? Federal Rules under CCPA.
requirements are that every employer must reportPlease note that this article is not updated for
every new hire and rehires. The employer must reportchanges that can and will happen from time to
the federally required elements of:Employee's nametime.Charles J. Read, CPA has been in the payroll,
Employee's addressaccounting and tax business for 30 years, the last
Employee's social security numberfifteen in private practice. Mr.
Employer's name