GA - GAC (2024)

Rule 300-2-7-.01 Identification of Employees

(1)	Each employer shall ascertain the correctsocial security number of each such individual employed by suchemployer.

(2)

Each individual shallreport to every employer for whom he is engaged in employment the individual'ssocial security number and the individual's name exactly as shown on theaccount number card issued to the individual by the Social SecurityAdministration. Each such employee who has not secured an account number shallfile an application for an account number on Form SS-5,"Application for SocialSecurity Number". The application shall be filed on or before the seventh dayafter the date on which the employee first performs employment for wages;except, the application shall be filed on or before the date the employeeleaves the employer or employment, if such date precedes such seventhday.

(3)

If the employee fails tocomply with this requirement, the employer shall execute a FormSS-5,"Application for Social Security Account Number", giving all theinformation required thereon which is known or ascertainable by the employer.The completed Form SS- 5 shall be mailed to the nearest field office of theSocial Security Administration.

(4)	The employer, when forwarding completed Form SS-5 to the Social SecurityAdministration, shall request notice of the number assigned to theemployee.

(5)	When for any reasonan employee's name is changed, the employer shall require the employee tocomplete Form OANN-7003, "Employees Request for Change in Records". CompletedForm OAAN-7003 shall be mailed to the nearest field office of the SocialSecurity Administration.

(6)	Theemployer shall report each employee's social security number in making anyreport required by the Georgia Department of Labor.

Rule 300-2-7-.02 Repealed

Rule 300-2-7-.03 Repealed

Rule 300-2-7-.04 Repealed

Rule 300-2-7-.05 Repealed

Rule 300-2-7-.06 [Effective until 3/31/2024] Notices Required From Employers Furnishing Separation Information

(1)

Employers arerequired to complete Form DOL-800,"Separation Notice", for each workerseparated regardless of the reason for separation (except when mass separationForm DOL-402 and Form DOL-402A notices are filed).

(a)	The "Separation Notice" must becompleted, signed by the employer or authorized agent, dated and delivered tothe separated employee on the last day of work in accordance with printedinstructions on the Form DOL-800.

(b)	If the employee is no longer available atthe time employment ceases, the notice shall be mailed to the last knownaddress of the employee within three (3) days of the date that the separationoccurred or became known to the employer.

(c)	A copy of Form DOL-800, properly executedby the former employer as required by Georgia law, shall be presented to theGeorgia Department of Labor local office by any individual filing a claim forunemployment insurance.

(2)

The employer, if it is the most recentemployer as defined by OCGA Section 34-8-43, mayreceive a Form DOL-1199FF or DOL- 403FF,"Notice of Claim Filed and Request forSeparation Information".

(a)	If the FormDOL-800 was presented, the employer may respond and provide separationinformation on Form DOL-1199FF or Form DOL-403FF if they wish to do so. Thisshall constitute a timely response to the claim.

(b)

If the Form DOL-800 was not presented, inorder to be considered a timely response to the claim, the employer mustrespond to the claimant's statement on the Form DOL-403FF or Form DOL- 1199FFin the manner prescribed herein and in accordance with the instructions printedon the Form 403FF or Form DOL-1199FF.

(3)	Form DOL-800 or Form DOL-403FF or FormDOL-1199FF must be signed and otherwise complete for the employer's account tobe considered as a timely response to the claim.

Rule 300-2-7-.06 [Effective 3/31/2024] Notices Required From Employers Furnishing Separation Information

(1)

Employers are required to complete FormDOL-800, "Separation Notice", for each worker separated regardless of thereason for separation (except when mass separation Form DOL-402 and FormDOL-402A notices are filed).

(a)	The"Separation Notice" must be completed, signed by the employer or authorizedagent, dated and delivered to the separated employee in electronic or hard copyformat on the last day of work in accordance with printed instructions on theForm DOL-800.

(b)

If the employeeis no longer available at the time employment ceases, thus preventing theemployer from delivering the notice to the separated employee on the last dayof work, the notice shall be mailed to the last known address of the employeewithin three (3) days of the date that the separation occurred or became knownto the employer.

(c)	A copy of FormDOL-800, properly executed by the former employer as required by Georgia law,shall be presented to the Georgia Department of Labor local office by anyindividual filing a claim for unemployment insurance.

(2)

The employer, if it is the most recentemployer as defined by O.C.G.A. Section 34-8-43, may receive a FormDOL-1199FF or DOL-403FF, "Notice of Claim Filed and Request for SeparationInformation".

(a)	If the Form DOL-800 waspresented, the employer may respond and provide separation information on FormDOL-1199FF or Form DOL-403FF if they wish to do so. This shall constitute atimely response to the claim.

(b)

If the Form DOL-800 was not presented, in order to be considered a timelyresponse to the claim, the employer must respond to the claimant's statement onthe Form DOL-403FF or Form DOL-1199FF in the manner prescribed herein and inaccordance with the instructions printed on the Form 403FF or FormDOL-1199FF.

(3)	FormDOL-800 or Form DOL-403FF or Form DOL-1199FF must be signed and otherwisecomplete for the employer's account to be considered as a timely response tothe claim.

Rule 300-2-7-.07 Employee Leasing Companies

(1)

An employee leasing company (orprofessional employer organization) as that term is defined in O.C.G.A. Section 34-8-32shall not be considered a succeeding employer under the provisions of O.C.G.A.Section 34-8-153 and O.C.G.A. Section 34-8-155with respect to its clients or customers and shall not acquire the unemploymentexperience history of its clients or customers. The applicable rate of anemployee leasing company shall be determined solely on its own unemploymentexperience after it became an employee leasing company, subject to theprovisions of O.C.G.A. Section 34-8-153.

(2)

An employee leasing company shall post asurety bond in the amount of the greater of $10,000.00 or two and seven-tenthspercent (2.7%) of its taxable payroll for the four (4) calendar quarters endingJune 30^thimmediately preceding the effective dateof the bond to meet the requirements of O.C.G.A. Section 34-8-172.Such surety bond must be issued by an organization currently licensed andauthorized to issue such bond in the State of Georgia and renewed on an annualbasis in an adjusted amount as deemed appropriate. The bond shall cover aminimum of one full calendar year and shall also cover the remainder of thecalendar year in which it is issued. The bond may not include a cancellationclause. In lieu of such bond, an employee leasing company may deposit with theCommissioner a cash deposit, irrevocable letter of credit or equivalentfinancial securities acceptable to the Commissioner. The cash deposit shall bea comparable amount as described above. Any deposit of money shall be retainedby the Commissioner in an escrow account. Securities shall be in an amountequal to the greater of $10,000.00 or two and seven-tenths percent (2.7%) ofthe taxable payroll for the four (4) calendar quarters ending June30^thimmediately preceding the effective date of theelection. At the sole discretion of the Commissioner, an adjustment in theamount of the bond, cash deposit, irrevocable letter of credit or securitiesmay be required upon sixty (60) days prior written notice.

(3)

Notwithstanding the foregoing, anemployee leasing company may post a surety bond, irrevocable letter of creditor cash deposit in the amount of $5,000.00 and thereby comply with theprovisions of this rule if all of the following conditions are met:

(a)	The employee leasing company must havebeen a positive reserve employer as that term is used in O.C.G.A. Section 34-8-155for at least four (4) consecutive quarters during the last twelve (12) quartersimmediately preceding the effective date of the bond;

(b)	The employee leasing company has notfailed during the last twelve (12) quarters immediately preceding the effectivedate of the bond to file timely all required tax and wage reports, includingall such reports of all predecessor employers; and

(c)

The employee leasing company submitstimely prepayments of unemployment contributions to the department monthlyattributable to the applicable portion of the employee leasing company'staxable wage base of the employee leasing company's payroll for each calendarmonth just completed. This payment is due on the fifteenth (15th) of eachmonth.

(4)

The failureof the employee leasing company to submit the prepayment or to attach thesupporting data as described herein shall subject the employer to a denial ofthe privilege to prepay and enjoy the lower bond rate. Should any employeeleasing company so fail to submit prepayments and be notified by theCommissioner of the revocation of the privilege, all future employment onbehalf of the employee leasing company's clients shall be under that client'sname and separate DOL account number.

(5)

Any employee leasing company which failsto obtain, or to keep in full force and effect the applicable surety bond,irrevocable letter of credit, cash deposit or acceptable securities must reportall employment of its clients under the client's name and DOL account number,provided, however, the department shall notify any such client in writing ofthis eventuality. No employer who is a client of an employee leasing companyshall be liable for unemployment contributions for employment previouslyreported by an employee leasing company until such notification has beenreceived by that employer. Such employer will be liable for contributions onlyfor the period of employment which occurs after the notice has been received.An employee leasing company which elects to treat its clients' employees as itsown employees must post the bond required by O.C.G.A. Section 34-8-172.An employee leasing company which is unable to obtain a bond automaticallyelects to treat each client's employees as the client's employees and notemployees of the employee leasing company. An employee leasing company cannotdo both, i.e., it cannot add certain clients' employees to its own payroll butnot include others simply to take advantage of lower unemployment tax rates. Awilful violation of this rule may result in termination of the employee leasingcompany's privilege to make such election. In the event of such termination ofelection, under the provisions of these rules, no successorship will occur,therefore a new taxable wage base for the particular calendar year will applyat the time of the termination of election.

(6)

If an employee leasing company is new inGeorgia and has no previous employment history, the amount of the initial bond,irrevocable letter of credit, cash deposit or securities shall be $10,000.00for the first calendar year. Once the employee leasing company has been inbusiness over six (6) months, the amount for the next calendar year's bond,cash deposit or securities may be computed based upon a pro rata estimate ofits taxable wages for the four (4) calendar quarters ending June30^th immediately preceding the effective date of thebond. Any surety bond in effect will cease to be in force and effect as of theexpiration date of such bond, provided all applicable unemploymentcontributions which cover this time period have been paid.

(7)

All employee leasing companies doingbusiness in Georgia, regardless of whether an adequate bond, irrevocable letterof credit, cash deposit or securities are posted shall maintain and furnish tothe department upon request the following records:

(a)	A current list of all clients orcustomers in Georgia by corporate name and by trade name;

(b)	A physical and mailing address, ifdifferent, for all such clients or customers;

(c)	A listing of previous DOL registrationsby DOL account number for the clients or customers;

(d)	Separate books or records with respect toeach client or customer must be maintained, showing, at a minimum, all evidenceof wages and other compensation paid to, or on behalf of, the employees,records of hours and days worked and the location where the worker's serviceswere performed;

(e)	Names,residence addresses, social security numbers, ownership interests in theemployee leasing company, and positions of employment in the employee leasingcompany of all officers of the employee leasing company;

(f)	The federal employer identificationnumber for all clients or customers; and

(g)	The employee leasing company must notifythe department of any additions, deletions or corrections to theabove-described information at least quarterly.

(8)

If, after the employee leasing companymakes the required deposit, the employee leasing company fails to comply withthe Employment Security Law, the department will use the bond, irrevocableletter of credit, cash deposit or securities (or proceeds from the sale of thesame) to pay contributions, interest, and penalty due on the account. Thedepartment may then require a new deposit, or may require the employee leasingcompany to separately report all employment under its clients' names andaccount number and applicable tax rate of each client or customer.

(9)	Interest earned on cash deposits will bepaid into the same fund as other interest and penalties are paid as provided inO.C.G.A. Section 34-8-92.

(10)	All information furnished to thedepartment under this rule shall be treated as confidential information asprovided in Code Section 34-8-121.

Rule 300-2-7-.08 Repealed

Rule 300-2-7-.09 Repealed

Rule 300-2-7-.10 Repealed

Rule 300-2-7-.11 Repealed

Rule 300-2-7-.12 Limited Liability Companies

(1)

Limited liability companies ("LLC") andother similar pass-through entities shall be treated the same as partnershipsfor the purposes of unemployment contributions. If such entity can demonstrateto the satisfaction of the Commissioner that it is receiving some other typetreatment for purposes of federal income taxation, then the Commissioner shallconsider that fact in determining whether remuneration paid constitutes taxablewages for purposes of the Employment Security Law. If an LLC is treated as acorporation for federal income tax purposes, the LLC shall likewise be treatedas a corporation for purposes of taxation under the Employment Security Law.This rule does not modify the application of OCGA Section 34-8-34with respect to the definition of an employing unit or of OCGA Section 34-8-33withrespect to the definition of an employer. An LLC, like any other coveredemployer, shall provide the department with its Federal Employer IdentificationNumber when requested or required on any form, determination or letterinstruction from the department. See Rule 300-2-2-.02(3).

(2)

If management of the LLC is vested in itsmembers, those members who are actively involved in management shall be deemedjointly and severally liable for payment of unemployment contributions. Ifmanagement of the LLC is vested in one or more appointed managers who are notmembers of the LLC, then, in addition to such managers, all members of the LLCmay nonetheless be deemed jointly and severally liable for payment ofunemployment contributions, provided, however, any member who can demonstrateto the satisfaction of the Commissioner of Labor that the member has no legalauthority or control over whether unemployment contributions are paid oremployers' quarterly wage and tax reports are filed can be relieved ofliability.

Rule 300-2-7-.13 Independent Contractors

(1)

To prove independent contractor status,an employing unit must prove an individual who receives wages, as that term isdefined in OCGA Section 34-8-49, meetseither the two-pronged test or the alternative SS-8 requirement for exemptionfrom the definition of 'employment' as provided in OCGA Section 34-8-35, Paragraph (f).

(2)

In applying thesecond prong of the test specified in OCGA Section 34-8-35, paragraph (f), it shall not be sufficient that the individual simply holds aprofessional or occupational license. It must be proved the individual performsthe licensed services in question for clients, patients or customers other thanthe employing unit. Such services must be in the same occupation or line orwork as being performed for the employing unit.

Rule 300-2-7-.14 Registration Of Job Opening With State Employment Service

Whenever an employer has work to offer a claimant such employer should communicate directly with the local office of the department where the claim was filed, furnishing full and complete information as to type of work, hours, rate of pay, etc.

Rule 300-2-7-.15 Display of Posters For Information of Employees

(1)

Employers shall post and maintain inplaces readily accessible to their employees all printed statements, posters,etc., released and required by the Commissioner of Labor or the GeorgiaDepartment of Labor pertaining to the rights of employees under the EmploymentSecurity Law. A packet of required posters may be obtained by contacting thenearest local office of the Georgia Department of Labor.

(2)	An employer who is not liable forunemployment insurance taxes under the Employment Security Law or who ceased tobe liable for unemployment insurance taxes is not permitted to display suchnotices and must remove them if on display.

FAQs

How many days do you have to answer a complaint in Georgia? ›

A defendant shall serve his answer within 30 days after the service of the summons and complaint upon him, unless otherwise provided by statute. A cross-claim or counterclaim shall not require an answer, unless one is required by order of the court, and shall automatically stand denied.

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How long do you have to respond to a motion to dismiss in Georgia? ›

Unless otherwise ordered by the judge or as provided by law, each party opposing a motion shall serve and file a response, reply memorandum, affidavits, or other responsive material not later than 30 days after service of the motion.

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Does a motion to dismiss stay discovery in Georgia? ›

Georgia State Court — a motion to dismiss filed at or before the time of filing an answer will result in a stay of discovery for 90 days or until the court rules on the motion. ii. Federal Court — filing of a motion to dismiss does not stay discovery.

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What is the standard 10 of the Georgia Code of Ethics for educators? ›

Standard 10: Criminal Acts.

Any act which constitutes a criminal offense of moral turpitude, including misdemeanors other than minor traffic offenses, or a felony under the laws of the United States or of any state is an unethical act.

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What happens if there is no response to a complaint? ›

If you do not file an answer or response before the time runs out, the other side will request that the court enter a default judgment against you. A court is an adversarial place. Each side in a lawsuit will present their argument as to why or why certain things are not true and why relief should be granted.

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What not to do when responding to a complaint? ›

DON'T: Make excuses or promises about the outcome

Refrain from offering quick explanations, justifications or solutions. Instead, promise to respond to the employee's complaint but resist making promises about specific outcomes. Give your employee a date when you will follow up and keep to that schedule.

What is the two dismissal rule in Georgia? ›

The two-dismissal rule of the Official Georgia Code § 9-11-41 (a) (3) states that an “action may be dismissed by the plaintiff, without order or permission of court … by filing a written notice of dismissal at any time before the first witness is sworn.” However, a second notice of dismissal serves as an “adjudication ...

How do you survive a motion to dismiss? ›

In other words, “[t]o survive a motion to dismiss, a complaint must contain sufficient factual matter, accepted as true, to 'state a claim to relief that is plausible on its face. '” Ashcroft v. Iqbal, 556 U.S. 662, 678 (2009) (quoting Bell Atl.

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How do I argue against a motion to dismiss? ›

Some of the most effective oppositions to a motion to dismiss simply point out the paragraph alleging the key fact and, if the defendant has not mentioned that paragraph, calling attention to that fact.

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What are the grounds for motion to dismiss in Georgia? ›

A defendant may choose to submit a motion to dismiss for one of two reasons: 1) to allege a lack of jurisdiction over the defendant; or 2) to show that the plaintiff's claim is without legal or factual merit.

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What is the 90 day stay of discovery in Georgia? ›

Stay of discovery. If a party files a motion to dismiss before or at the time of filing an answer and pursuant to the provisions of this Code section, discovery shall be stayed for 90 days after the filing of such motion or until the ruling of the court on such motion, whichever is sooner.