Virtually all employers are covered by the Georgia Employment Security Law (GA Code Sec. 34-8-1et seq.) and are therefore subject to the state unemployment insurance tax. The law's coverage extends to employers that:
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FLSA Coverage, Salary Level, and Deductions from Pay. Download Now • In either the current or preceding calendar year, paid wages of $1,500 or more in any quarter or employed at least one person for some portion of a day in each of 20 different weeks
• In the case of nonprofit organizations, employed four or more persons for some portion of a day in each of 20 different weeks in either the current or preceding calendar year
• Bought the business of a covered employer
• Are covered by the Federal Unemployment Tax Act (FUTA)
• Employed 10 or more people in agricultural labor in each of 20 weeks during the current or preceding calendar year or paid $20,000 for agricultural labor in any quarter
• Paid at least $1,000 in any quarter for domestic work
• Elected to be covered, with approval by the commissioner of labor
The law excludes from coverage services performed by:
• Insurance agents or solicitors, real estate salespersons, and agents for common carriers who work for commissions only
• People working for churches or conventions or associations of churches
• Students working for the school that they attend or a work-study program
• Student nurses and interns
• Casual laborers working outside the course of the employer's usual trade or business who are paid less than $50 in a calendar quarter
• People working for their children or spouses, and children under the age of 21 working for their parents
• Newspaper and shopping news deliverers under the age of 18
• Members of the state National Guard or Air National ...