Georgia Unemployment Compensation laws & compensation compliance analysis

Georgia Unemployment Compensation: What you need to know

Virtually all employers are covered by Georgia’s Employment Security Law (GA Code Sec. 34-8-1 et seq.) and are therefore subject to the state unemployment insurance tax. For example, the law's coverage extends to employers that:
For a Limited Time receive a FREE Compensation Market Analysis Report! Find out how much you should be paying to attract and retain the best applicants and employees, with customized information for your industry, location, and job. Get Your Report 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; and
• Elected to be covered, with approval by the commissioner of labor (GA Code Sec. 34-8-33).
The law excludes certain services from coverage, including, for example, services performed by:
• Students working for schools, colleges, or universities;
• Students working for work-study programs;
• Real estate and insurance salespersons;
• Student nurses;
• Hospital interns;
• Newspaper distributors who are minors;
• Casual laborers; and
• Elected officials, members of the judiciary, or policymakers who work no more than 8 hours per week (Ga. Code Ann. Sec. 34-8-35).
Taxable wage base. The taxable wage base is determined each year. For the current taxable wage base, visit The term “wages” includes all remuneration ...

Read more about Unemployment Compensation

Georgia Unemployment Compensation Resources

Type Title
Policies Unemployment Insurance policy
White Papers Year-end or Holiday Rewards Are Alive and Well
See all Unemployment Compensation Resources