(a) Employers shall be classified in accordance with their actual experience in the payment of contributions and with respect to benefits charged against their accounts so that contribution rates will reflect such experience. Employer rates shall be computed based on each employer's own experience rating record as of the computation date, June 30 of each year. The computed rate shall apply to taxable wages paid during the calendar year immediately following the computation date.(b) Any employer who has failed to file all required tax and wage reports, including all such reports of all predecessor employers, by the end of the month following any computation date shall be notified by the department of such failure. If the required tax and wage reports remain unfiled 30 days following notice, the employer will not be eligible for a rate computation but shall be assigned the maximum rate allowable after application of the State-wide Reserve Ratio, if computed for such year, as provided in Code Section 34-8-156. Employers having positive reserve accounts will be assigned the maximum rate allowable for positive reserve accounts. e Reserve Ratio, if computed for such year, as provided in Code Section 34-8-156. Employers having positive reserve accounts will be assigned the maximum rate allowable for positive reserve accounts. Employers having deficit reserve accounts will be assigned the maximum rate allowable for deficit reserve accounts. Such rates shall remain effective until the end of the calendar year for which the rates have been assigned.(c) For the periods prior to April 1, 1987, or after December 31, 2026, variations from the standard rate of contributions shall be determined in accordance with the following requirements:(1) If, on the computation date, the total of an employer's contributions exceeds the total benefits charged to its account, its contribution rate for the following calendar year shall be determined by subtracting benefits charged from contributions and dividing the difference by the employer's average annual payroll. The resulting percentage will then be applied to the following rate table. Contributions paid by the end of the month following the computation date and contributions paid within 30 days of notice of failure to file all required tax and wage reports will be wing rate table. Contributions paid by the end of the month following the computation date and contributions paid within 30 days of notice of failure to file all required tax and wage reports will be considered as having been paid on the computation date. RATE TABLE FOR EMPLOYERS WITH POSITIVE RESERVE ACCOUNTS If the excess percentage:Equals or ExceedsBut Is Less ThanThe Contribution Rate Is (Percent)0.000.862.160.861.172.081.171.482.001.481.791.921.792.101.842.102.411.762.412.721.682.723.041.603.043.351.523.353.651.443.653.971.363.974.291.284.294.601.204.604.911.124.915.221.045.225.530.965.535.840.885.846.150.806.156.470.726.476.770.646.777.080.567.087.400.487.047.710.407.718.020.328.028.330.248.338.640.168.648.950.088.95 and over0.04(2) If, on the computation date, the total of an employer's contributions is less than the total benefits charged to its account, its contribution rate for the following calendar year shall be determined by subtracting contributions from benefits charged and dividing the difference by the employer's average annual payroll. The resulting percentage will then be applied to the following rate table. ned by subtracting contributions from benefits charged and dividing the difference by the employer's average annual payroll. The resulting percentage will then be applied to the following rate table. Contributions paid by the end of the month following the computation date and contributions paid within 30 days of notice of failure to file all required tax and wage reports will be considered as having been paid on the computation date. RATE TABLE FOR EMPLOYERS WITH DEFICIT RESERVE ACCOUNTS If the deficit percentage:Equals or ExceedsBut Is Less ThanThe Contribution Rate Is (Percent)0.00.52.20.51.52.41.52.52.62.53.52.83.54.53.04.55.53.25.56.53.46.57.53.67.58.53.88.59.54.09.510.54.210.511.54.411.512.54.612.513.54.813.514.55.014.515.55.215.5 and over5.4(d) For the periods on or after April 1, 1987, but on or before December 31, 1999, variations from the standard rate of contributions shall be determined in accordance with the following requirements:(1) If, on the computation date, the total of an employer's contributions exceeds the total benefits charged to its account, its contribution rate for the following calendar year shall be determined by subtracting benefits charged from total of an employer's contributions exceeds the total benefits charged to its account, its contribution rate for the following calendar year shall be determined by subtracting benefits charged from contributions and dividing the difference by the employer's average annual payroll. The resulting percentage will then be applied to the following rate table. Contributions paid by the end of the month following the computation date and contributions paid within 30 days of notice of failure to file all required tax and wage reports will be considered as having been paid on the computation date. RATE TABLE FOR EMPLOYERS WITH POSITIVE RESERVE ACCOUNTS If the excess percentage:Equals or ExceedsBut Is Less ThanThe Contribution Rate Is (Percent)0.00.862.1250.861.172.0431.171.481.9621.481.791.8811.792.101.8002.102.411.7252.412.721.6432.723.041.5623.043.351.4813.353.651.4003.653.971.3253.974.291.2434.294.601.1624.604.911.0814.915.221.0005.225.530.9255.535.840.8435.846.150.7626.156.470.6816.476.770.6006.777.080.5257.087.400.4437.407.710.3627.718.020.2818.028.330.2008.338.640.1258.648.950.0438.95 and over0.040(2) If, on the computation date, the total of an employer's contributions is less 6.770.6006.777.080.5257.087.400.4437.407.710.3627.718.020.2818.028.330.2008.338.640.1258.648.950.0438.95 and over0.040(2) If, on the computation date, the total of an employer's contributions is less than the total benefits charged to the account of such employer, the contribution rate for the following calendar year shall be determined by subtracting contributions from benefits charged and dividing the difference by the employer's average annual payroll. The resulting percentage will then be applied to the following rate table. Contributions paid by the end of the month following the computation date and contributions paid within 30 days of notice of failure to file all required tax and wage reports will be considered as having been paid on the computation date. RATE TABLE FOR EMPLOYERS WITH DEFICIT RESERVE ACCOUNTS If the deficit percentage:Equals or ExceedsBut Is Less ThanThe Contribution Rate Is (Percent)0.00.52.160.51.52.361.52.52.562.53.52.763.54.52.964.55.53.165.56.53.366.57.53.567.58.53.768.59.53.969.510.54.1610.511.54.3611.512.54.5612.513.54.7613.514.55.9614.515.55.1615.5 and over5.40(e) For the periods on or after January 1, 2000, but on or before December 31, 2026, 7.53.567.58.53.768.59.53.969.510.54.1610.511.54.3611.512.54.5612.513.54.7613.514.55.9614.515.55.1615.5 and over5.40(e) For the periods on or after January 1, 2000, but on or before December 31, 2026, variations from the standard rate of contributions shall be determined in accordance with the following requirements:(1) If, on the computation date, the total of an employer's contributions exceeds the total benefits charged to its account, its contribution rate for the following calendar year shall be determined by subtracting benefits charged from contributions and dividing the difference by the employer's average annual payroll. The resulting percentage will then be applied to the following rate table. Contributions paid by the end of the month following the computation date and contributions paid within 30 days of notice of failure to file all required tax and wage reports will be considered as having been paid on the computation date. RATE TABLE FOR EMPLOYERS WITH DEFICIT RESERVE ACCOUNTS If the excess percentage:Equals or ExceedsBut Is Less ThanThe Contribution Rate Is ll be considered as having been paid on the computation date. RATE TABLE FOR EMPLOYERS WITH DEFICIT RESERVE ACCOUNTS If the excess percentage:Equals or ExceedsBut Is Less ThanThe Contribution Rate Is (Percent)0.00.862.1100.861.172.0281.171.481.9471.481.791.8661.792.101.7852.102.411.7102.412.721.6282.723.041.5473.043.351.4663.353.651.3853.653.971.3103.974.291.2284.294.601.1474.604.911.0664.915.220.9855.225.530.9105.535.840.8285.846.150.7476.156.470.6666.476.770.5856.777.080.5107.087.400.4287.407.710.3477.718.020.2668.028.330.1858.338.640.1108.648.950.0288.95 and over0.025(2) If, on the computation date, the total of an employer's contributions is less than the total benefits charged to its account, its contribution rate for the following calendar year shall be determined by subtracting contributions from benefits charged and dividing the difference by the employer's average annual payroll. The resulting percentage will then be applied to the following rate table. Contributions paid by the end of the month following the computation date and contributions paid within 30 days of notice of failure to file all required tax and wage reports will be considered as having been paid on the the end of the month following the computation date and contributions paid within 30 days of notice of failure to file all required tax and wage reports will be considered as having been paid on the computation date. RATE TABLE FOR EMPLOYERS WITH DEFICIT RESERVE ACCOUNTS If the deficit percentage:Equals or ExceedsBut Is Less ThanThe Contribution Rate Is (Percent)0.00.52.150.51.52.351.52.52.552.53.52.753.54.52.954.55.53.155.56.53.356.57.53.557.58.53.758.59.53.959.510.54.1510.511.54.3511.512.54.5512.513.54.7513.514.54.9514.515.55.1515.5 and over5.40(f)(1) Subject to the provisions of paragraph (2) of this subsection, contribution rates for experience rated employers for the time periods: (A) January 1, 2000, to December 31, 2000;(B) January 1, 2001, to December 31, 2001;(C) January 1, 2002, to December 31, 2002; and(D) January 1, 2003, to December 31, 2003 shall not be imposed above the level of 1.0 percent of statutory contribution rates.(2) The Governor shall have authority to suspend by executive order any future portion of the reduction in calculated rates provided for in paragraph (1) of this subsection in the event the Governor determines, upon the recommendation of the uspend by executive order any future portion of the reduction in calculated rates provided for in paragraph (1) of this subsection in the event the Governor determines, upon the recommendation of the Commissioner, that suspension of said reduction is in the best interests of the State of Georgia.Amended by 2023 Ga. Laws 86,§ 2, eff. 5/1/2023.Amended by 2016 Ga. Laws 474,§ 3, eff. 7/1/2016.Amended by 2011 Ga. Laws 95,§ 2, eff. 5/11/2011.Amended by 2005 Ga. Laws 376,§ 4, eff. 5/10/2005.Amended by 2002 Ga. Laws 915, § 4, eff. 7/1/2002.
Georgia Legal Code