Unemployment Insurance Interstate Claim in Georgia by wjn14829

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									 UNEMPLOYMENT
  INSURANCE:




    The
EMPLOYER'S
 HANDBOOK




                GEORGIA DEPARTMENT OF LABOR




                         DOL-224 (R-7/98)
The Employer's Handbook was developed by the Georgia
Department of Labor (GDL) in order to provide an easily
accessible reference to the Georgia Unemployment Insur-
ance program. It is designed to provide information of a
general nature. It is not intended to replace laws or regula-
tions which govern the Unemployment Insurance program
or other programs.

The handbook contains a variety of information address-
ing tax provisions, claims, payment of benefits and forms* for
the Unemployment Insurance program. In addition, there is
information regarding additional services and programs of-
fered by the department.

*Forms contained in this publication are the ones in use at
the time of printing. Many will have to be revised from time
to time. Questions about forms should be directed to the unit
responsible.




                                                                 iii
                        DISPLAY OF POSTERS
    Employers shall post and maintain in places readily accessible to
    their employees all printed statements, posters, etc., released and
    required by the Commissioner of Labor or the Department of Labor
    pertaining to the rights of employees under the law.

    An employer who is not liable for unemployment taxes under the
    law or who ceases to be liable for unemployment insurance tax is
    not permitted to display such notices and must remove them if on
    display.

    The above mentioned printed material may be obtained from the
    following unit:

                      Georgia Department of Labor
                               Mail Room
                      148 International Blvd., N.E.
                      Atlanta, Georgia 30303-1751
                             (404) 656-3131




v
                    TABLE
                      of
                  CONTENTS

Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

Glossary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

Liability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   5
    Employment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .            5
    Covered Employment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  6
    Employing Unit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .            7
    Temporary Help Contracting Firms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                        7
    Employee Leasing Companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                        7
    Common Paymaster . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  7
    Independent Contractors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                 7
    Noncovered Employment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                     8
    Voluntary Election of Coverage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                      8
    Successors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .        9
    Date of Liability/Period of Coverage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                      9
    Termination of Liability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                9

Tax Provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      10
    Federal Unemployment Tax (FUTA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                         10
    State Unemployment Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  10
    Administrative Assessments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  10
    Method of Payment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .             10
    Experience Rating . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .           11
    Rate Computations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .             11
    Statewide Reserve Ratio . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .               11
    Voluntary Contribution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .              12
         DOL-626 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .        13

Reporting Requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .            14
   Employment Records . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .               14
   Employer Status Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                14
   Governmental Organizations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                     14
   Quarterly Tax and Wage Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                       15
   Multiple Worksite Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                15
   Failure to Comply . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .            15
   Magnetic Media Reporting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                   15
        DOL-1A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .          16
        DOL-1G . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .          17
        DOL-3C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .          18
        DOL-4, Part I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .           19
        DOL-4, Part II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .          20

Claims for Benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .         21
    Claims Filed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .        21
    Claim Determinations (Monetary) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                     21
    Claim Determinations (Nonmonetary) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                          22

                                                                                                                                                                            vii
       Retirement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   22
       Volunteering for a Layoff . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .          22
       Partial Claims . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   22
       Interstate Claims . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    23
       Mass Separations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     23
            DOL-402 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   24
            DOL-402A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      25
            DOL-408 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   26

Disqualification for Benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .           27
    Voluntary Quitting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .          27
    Discharge or Suspension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .             27
    Refusal of Job or Referral . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .          28
    Labor Dispute . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .       28
    Wages in Lieu of Notice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .             28
    Workers' Compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .               28
    Claimant Trainee, Quit/Discharge . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                    28
    Educational Workers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .           28
    Vacation Pay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      28
    Holiday Pay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .       29
    Benefits from Other States . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .              29

Special Forms and Notices . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .             30
    Separation Notice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .         30
    Request for Separation Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  30
    Statement of Benefit Charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                31
    Reimbursable Employer's Quarterly Bill . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                      31
    Special Provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .        31
         DOL-1199FF(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .          32
         DOL-620 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      33
         DOL-621 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      34
         DOL-800 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      35

Special Types of Assistance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .           36
    Extended Benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .         36
    Trade Adjustment Assistance (TAA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                     36
    Disaster Unemployment Assistance (DUA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                          37
    Worker Adjustment Assistance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  37

Detection and Prevention of Fraud . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                 38
    Fraud Safeguards . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .        38
        DOL-260 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .       40
        DOL-1169 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .        41

Protecting Your Rights . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .        42
    Predetermination Interview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .              42
    Appeals Process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .         42
         DOL-423 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      44
         DOL-424A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .         45
         DOL-442 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      46
         DOL-473A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .         47

Other Programs and Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .             48
   Governor's Employment and Training Council . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                             48
   Labor Information Systems . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                48
   Safety Engineering . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .           49
   Job Training Partnership . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .             49
   Child Labor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      49
   Economic Development . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                 49
   Employment Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .              49

Directory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51

Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52
viii
INTRODUCTION   Unemployment compensation helps people to bridge the
               gap between jobs. It is designed to assist the short-term
               unemployed worker by providing funds with which to
               purchase necessities, and by lessening the fear of job-
               lessness, while allowing the out-of-work individual an
               opportunity to make a deliberate search for employment
               reflective of his/her skills and prior earning power. Em-
               ployers benefit in that unemployment insurance helps to
               conserve a labor force involuntarily laid off for a tempo-
               rary period, and also helps to slow the downward spiral
               of business activity at the onset of a downturn in the
               economy.

               The unemployment compensation program in Georgia is
               administered by the Department of Labor, Division of
               Unemployment Insurance, in accordance with the provi-
               sions of the Employment Security Law (O.C.G.A. Sec-
               tions 34-8-1 through 34-8-280). The Unemployment In-
               surance Division is responsible for processing unemploy-
               ment insurance claims and appeals; determining em-
               ployer tax rates and liability; and for processing employ-
               ers' quarterly reports and tax payments.

               This handbook has been prepared to provide a simpli-
               fied explanation of the tax, benefit and appeals provi-
               sions of the Employment Security Law of Georgia and
               does not take precedence over the regulations. It is sub-
               ject to change at any time as a result of law revisions,
               court decisions, federal requirements and department
               procedural changes.

               Many of the forms used in these processes are included
               in the chapter where the form is first mentioned. A copy
               of other forms mentioned may be obtained by calling the
               appropriate unit.

               The Handbook is intended to provide Georgia employers
               with the information necessary to protect their experi-
               ence rating accounts and to inform them of their rights
               and responsibilities under the law.
                                                                        1
               Appeal — Process established to review a determina-
               tion.

               Administrative Hearing Officer — Person responsible for
               conducting an appeals hearing and issuing the decision.

               Average Annual Payroll — The average of the annual
               taxable payrolls of an employer for the last three 12-
               month periods immediately preceding the tax rate com-
               putation date (June 30).

               Base Period — The first four of the last five completed
               calendar quarters immediately preceding the effective
               date of a claim for unemployment benefits.

    GLOSSARY   Benefit Year — The one-year period beginning with the
               date a claim for benefits is filed.

               Calendar Week — Period of seven consecutive days be-
               ginning on Sunday and ending the following Saturday at
               midnight.

               Calendar Quarter — The period of three consecutive
               calendar months ending on March 31, June 30, Septem-
               ber 30 or December 31.

               Central Office — State administrative offices of the Geor-
               gia Department of Labor (GDL).

               Charges — Amount debited to an employer's experience
               rating account for benefit payments to former employ-
               ees.

               Claimant — An individual who files a claim for unem-
               ployment insurance benefits.

               Commissioner — Commissioner of Labor, Georgia De-
               partment of Labor.

               Common Paymaster — A method of reporting wages
               which allows all of an individual's wages to be reported
               by a single employer in situations where the individual
               concurrently works for two or more related corporations.

               Computation Date — June 30 of each calendar year with
               respect to tax rates applicable to the succeeding calen-
               dar year for each employer whose account could have
               been chargeable with benefits through the 36 consecu-
               tive calendar months ending on the computation date.

               Contributions — The unemployment insurance tax pay-
               able by contributory employers.

               Contributory Employer — All private sector businesses
               are contributory employers. However, government agen-
               cies and certain nonprofit entities may elect to be con-
               tributory or reimbursable employers.


2
Covered Employer — An employing unit subject to the            Federal Unemployment Tax (FUTA) — A Federal tax
provisions of the Employment Security Law which has            paid by liable employers nationwide and used to fund
achieved liability under the law either because of the         the administration of federal and state unemployment
number of its workers and duration of employment; the          insurance programs.
nature of its employment; the amount of wages paid for
services in employment; the acquisition of a business; or      Field Service Office — Office readily available for claim-
through voluntary election of coverage.                        ants/applicants to receive job placement and training
                                                               information and to file claims for unemployment insur-
Determination — Decision by the GDL that a claimant            ance benefits.
is or is not eligible to receive unemployment insurance
benefits. Determination in relation to employer cover-         Fraud — False representation or statement knowingly
age means notice of liability determination.                   made, or failure to disclose material facts, by an indi-
                                                               vidual or employing unit, or officer or agent of an em-
Department — Department of Labor, State of Georgia             ploying unit, to obtain, increase, prevent or reduce ben-
(GDL).                                                         efits.

Employee Leasing Companies — Generally, an indepen-            Insured Wages — Wages paid for employment covered
dent business which leases employees on a contract ba-         by the Employment Security Law of Georgia.
sis, handles all personnel matters, and is considered the
employer of leased employees.                                  Labor Dispute — Disagreement between a collective
                                                               bargaining unit and management.
Employer Account Number — Eight-digit number
(000000-00) assigned by the GDL used for recording and         Law — The Employment Security Law of Georgia; Offi-
filing all tax and benefit information to each employer's      cial Code of Georgia Annotated (O.C.G.A.), Title 34,
account. (Enter this number on all remittances to the GDL      Chapter 8.
and refer to it in all correspondence.)
                                                               Most Recent Employer — Most recent employer means
Employing Unit — Any individual or type of organiza-           the last liable employer for whom an individual worked
tion, including any partnership, association, trust, estate,   and:
joint-stock company, insurance company, or corporation,
whether domestic or foreign, or the receiver, trustee in       (1) The individual was separated from work for a dis-
bankruptcy, trustee or successor thereof, or the legal rep-        qualifying reason;
resentative of a deceased person, which has or has had         (2) The individual was released or separated from work
in its employ one or more individuals performing ser-              under nondisqualifying conditions and earned wages
vices for it within the state.                                     of at least 10 times the weekly benefit amount of the
                                                                   claim; or
Employment — Services rendered for remuneration on             (3) The employer files the claim for the individual by
the following basis:                                               submitting such reports as authorized by the Com-
                                                                   missioner.
  Full-time/Part-time: Work performed with a worker's
  regular employer, during the customary hours and days        Not Eligible — Denial of unemployment insurance ben-
  established or agreed upon by the employer and the           efits for a specified or indefinite period because of
  employee.                                                    claimant's failure to meet one or more of the eligibility
  Partial: Less than full-time work, due to lack of work       requirements of the law.
  only, with a regular employer.
                                                               Predecessor — The prior owner of a business unit that
Experience Rating Account — Account kept by the GDL            has been succeeded by another employing unit.
for each employer to record wages reported, all contri-
butions paid, and all benefit claims charged in order to       Protest — A request for review of any determination made
determine the tax rate.                                        with respect to an employer's liability status or to any
                                                               action affecting an employer's account.
Federal Employer Identification Number (EIN) — Nine-
digit identification number assigned to each employer          Reimbursable Employer — Certain nonprofit organiza-
by the Internal Revenue Service (IRS). The number is           tions and governmental entities which pay for the cost of
used in certification to the IRS of payments made by the       claims through a reimbursement method. The amount of
employer to the State of Georgia. This number must be          payment due from reimbursable employers will equal
provided on the Employer Status Report (DOL-1).                the amount of benefits charged.


                                                                                                                        3
Rules — Regulations duly adopted and published by the           Trust Fund — The unemployment compensation trust
Commissioner of Labor for the administration of the Em-         fund account on deposit with the U.S. Treasury. All li-
ployment Security Law of Georgia.                               able Georgia employers contribute to the fund through
                                                                payment of the state's unemployment insurance tax.
Subject Employer — An employing unit which is subject           Unemployment insurance benefits to eligible claimants
to the provisions of the Employment Security Law.               are funded from this account.

Successor — An employing unit which acquires the or-            UI Tax Auditor — A Department of Labor employee who
ganization, trade or business, or substantially all the as-     is assigned responsibility for contacting employers and/
sets of another employing unit, which at the time of such       or claimants.
acquisition was an employer subject to the Employment
Security Law.                                                   Valid Claim — A claim filed by a jobless worker who
                                                                has the required base period wages to establish a claim.
Suitable Work — Work for which one is qualified; con-
sideration is given to the degree of risk involved to health,   Voluntary Contribution — An eligible employer's option
safety, morals, physical fitness and prior training. Work       to make a contribution for the purpose of lowering his/
offered as a direct result of a strike, lockout, or other       her tax rate for the year.
labor dispute is considered to be not suitable.




                                                     NOTES




4
            EMPLOYMENT
            Employment means any service performed for wages or
            under any contract of hire.

                           Á WAGES DEFINED Á
             The term “wages," for the purpose of unemployment
             insurance, means all remuneration for personal services
             rendered, including commissions, bonuses and the cash
             value of all remuneration in any medium other than
             cash. All wages paid an employee in insured employ-
             ment by an employer must be reported for the quarter
             in which payment was actually made to the employee.
             This includes:


LIABILITY    Salary, commissions and bonuses, before deductions

             The amount actually drawn by an employee from a
             drawing account

             Advances against commissions, including advances
             paid to insurance agents

             Board and lodging furnished an employee by an em-
             ployer. The minimum value of board and lodging is set
             forth in the Rules of the Georgia Department of Labor
             for the Administration of the Employment Security Law
             of Georgia. In the case of employees of apartment com-
             plexes, the value of the apartment given in lieu of
             wages will be the same value as rent for a comparable
             apartment in the same complex.

             Vacation pay and regular pay continued through vaca-
             tion periods

             Tips and gratuities, taxable to the same extent as FUTA

             Sickness or accident disability payments (excluding
             payments received under Workers' Compensation)
             made directly to the employee by the employer and
             payments made by a third party provider. Third party
             sick pay is reportable by the employer employing the
             worker, not by the third party provider.

             Wages payable to an employee but unpaid where the
             employer has been adjudicated bankrupt

             Payments into approved plans for deferred cash arrange-
             ments under Section 401K of the Internal Revenue Code
             (at the time payments are made into the approved plan).

            The following payments are NOT considered wages:

             The employer's share of contributions to a fund under a
             plan or system for retirement, supplementation of un-
             employment benefits, and life insurance

             Sickness or accident disability payments received un-
             der Workers' Compensation law
                                                                   5
    Payments by a real estate broker to a real estate sales-   which the employee has residence OR to the state in
    person exclusively for the sale of real property           which the employer maintains a place of business.

    Payment by an employer of an employee's share of           COVERED EMPLOYMENT
    Social Security (FICA), provided such payment is re-       All employers doing business in Georgia are subject to
    muneration for domestic service or for agricultural la-    provisions of the Employment Security Law. However,
    bor                                                        not all employers are subject to the taxing provisions of
                                                               the law. Coverage (tax liability) is determined by the
    Any remuneration paid for services by an alien unless      type and nature of the business, the number of workers
    such alien has been lawfully admitted for permanent        employed and the amount of wages paid for services in
    residence or is otherwise lawfully and permanently         employment.
    residing in the United States.
                                                               NOTE: Coverage under the Employment Security Law is
    Amounts paid as allowance or reimbursement for trav-       not required to be identical to coverage under the Fed-
    eling or other business expenses actually incurred and     eral Unemployment Tax Act. Further, determination of
    accounted for by an employee.                              liability (such as for independent contractor status) made
                                                               by federal administrative agencies are not binding on
                          Á Á Á                                the Georgia Department of Labor.

In cases of workers who perform services for an employer       As an employer, you are automatically liable for cover-
in more than one state, a state of coverage will be deter-     age if you:
mined by applying four tests as required by Section 34-8-
35 of the Employment Security Law.                               Acquire the organization, trade or business, or substan-
                                                                 tially all (90% or more) of the assets of another which,
Test 1 - Localization of Service. If it is determined that a     at the time of such acquisition, was a liable employer.
multi-state worker's service is localized (performed en-
tirely within one state) or if service is performed within       Are liable to the federal government for Federal Un-
and without the state, but the service performed outside         employment Tax (FUTA).
the state is “incidental” (temporary or transitory in na-
ture or consists of isolated transactions), the employee's       Are a state or local government organization or an in-
entire service will be reported to the state in which the        strumentality of a state or local government.
service is localized.
                                                               If your employment is private, you are liable if you have
Test 2 - Base of Operations - If a worker's service is not     had in employment at least one individual, irrespective
localized within any one state, the employee's entire          of whether the same individual was in employment on
service will be reported to the state in which his base of     each such day, for some portion of a day in each of 20
operations is located, provided some service is performed      different calendar weeks, whether or not such weeks were
in that state. (This test is applicable principally to em-     consecutive. You are also liable if your total gross pay-
ployees, such as salespersons, who constantly travel in        roll for any calendar quarter is $1,500 or more. Once
several states.)                                               either of these conditions is met, you are required to re-
                                                               port the total payroll for the entire year, by quarter, and
Test 3 - Place of Direction or Control - If the multi-state    to pay the appropriate taxes.
worker's service is not localized in any state and no ser-
vice is performed in the state in which his base of opera-     If your employment is agricultural, you are liable if you
tion is located, the employee's entire service will be         employ 10 or more workers for some portion of a day in
reported to the state in which the place of direction or       each of 20 different weeks in a calendar year. You are
control is located, provided some service is performed in      also liable if you pay remuneration in cash of $20,000 or
that state.                                                    more in any one calendar quarter. Once either of these
                                                               conditions is met, you are required to report the total
Test 4 - Residence - If it is determined that Test 1, 2 or 3   payroll for the entire year, by quarter, and to pay the
does not apply, the employee's entire service will be          appropriate amount of taxes.
reported to the state in which he or she resides, provided
some service is performed in that state.                       If your employment is domestic service performed in a
                                                               private home, local club or local chapter of a college
NOTE: If, after applying the above four tests, the state of    fraternity or sorority, you are liable if you pay cash remu-
coverage cannot be determined, the service may be cov-         neration of $1,000 or more in any one calendar quarter.
ered under a reciprocal coverage agreement. By con-
tacting the appropriate state for approval, the employer       Once this condition is met, you are required to report the
may be able to report wages either to the state in which       total payroll for the entire year, by quarter, and to pay
the employee's service is performed OR to the state in         the appropriate amount of taxes.

6
In order to qualify as a nonprofit organization for unem-      businesses which lease employees on a contract basis to
ployment insurance purposes under Georgia law, you             various other businesses. Leasing companies typically
must have been issued a 501(c)(3) exemption letter by          handle all personnel matters such as assignments, sala-
the Internal Revenue Service. Nonprofit organizations de-      ries and payrolls. They also hire and terminate employ-
scribed in Section 501(c)(3) of the Internal Revenue Code      ees.
include any community chest, fund or foundation orga-
nized and operated exclusively for religious, charitable,      A leasing company is recognized as the employer of the
scientific, testing for public safety, literary, or educa-     employees it leases to others and is responsible for filing
tional purposes, or to foster national or international ama-   reports and paying contributions to this department. Leas-
teur sports, or for the prevention of cruelty to children or   ing companies are required to post surety bonds or cash
animals. As a Section 501(c)(3) nonprofit organization,        deposits to cover potential unemployment tax liability.
you are liable if you employ four or more workers for
some part of a day in each of 20 different weeks during a      If a leasing company fails to post required securities or
calendar year. NOTE: Include in the count all officers         fails to meet the legal definition as an employee leasing
who perform services. If no officers perform services, at      company, the client of the company is the liable party
least one officer must be included in the count, whether       and the employee leasing company must file reports un-
they receive remuneration or not.                              der the client's account number.

EMPLOYING UNIT                                                 COMMON PAYMASTER
The term “employing unit” includes any individual, the         The common paymaster provision allows all of an
legal representative of a deceased individual, or any type     individual's wages to be reported by a single employer
of organization, including any partnership, association,       in situations where the individual works for two or more
trust, estate, joint stock company, insurance company,         related corporations. The designated employer (common
corporation, employee leasing company, common pay-             paymaster) is responsible for payment of unemployment
master or the receiver or trustee in bankruptcy, trustee,      insurance taxes on the individual's wages up to the $8,500
or successor thereof which has or had in its employ one        taxable wage limitation. The other related corporations
or more individuals performing services for it within this     for whom the individual works are not required to report
state.                                                         wages or pay taxes on the individual unless they pay
                                                               wages outside the common paymaster agreement.
Each individual performing services within this state for
any employing unit which maintains two or more sepa-           Permission for common paymaster status can be granted
rate establishments within this state will be considered       if the corporations furnish evidence to the Georgia De-
to be employed by a single employing unit for all the          partment of Labor to show they satisfy the test for com-
purposes of unemployment insurance.                            mon paymaster status. Until final approval from the Geor-
                                                               gia Department of Labor for common paymaster is re-
TEMPORARY HELP                                                 ceived, each legal entity must continue to file and re-
CONTRACTING FIRMS                                              port its own employment. If a so-called “common pay-
                                                               master” wishes to do the payroll for the related employ-
Temporary help contracting firm means any person who
                                                               ers, there is nothing in the law to prevent this; however,
is in the business of employing individuals and, for com-
                                                               it must do so on behalf of the employer and the report
pensation from a third party, providing those individuals
                                                               must be identified by the employer's (legal entity's) DOL
to perform work for the third party under the general or
                                                               account number, rather than the paymaster's DOL ac-
direct supervision of the third party. This type of employ-
                                                               count number.
ment is characterized by a series of limited-term assign-
ments of an employee to a third party, based on a con-
                                                               In determining whether corporations are related, some
tract between the temporary help contracting firm and
                                                               factors to consider include the common financial inter-
the third party.
                                                               ests of the corporations, stock ownership and whether
                                                               the corporations have officers and employees in com-
A separate employment contract exists between the tem-
                                                               mon.
porary help contracting firm and the temporary help it
hires as an employee. Completion of an assignment by
the employee does not, in itself, terminate the employ-
                                                               INDEPENDENT CONTRACTORS
ment contract between the temporary help contracting           The Employment Security Law provides that services per-
firm and the employee.                                         formed by an individual for wages are to be considered
                                                               employment subject to unemployment tax unless and
EMPLOYEE LEASING COMPANIES                                     until it is shown that:
Employee leasing companies generally are independent
                                                               1. Such individual has been and will continue to be free

                                                                                                                        7
from control or direction over the performance of such            Workers hired for casual labor not in the usual course
services, both under contract of service and in fact; AND,        of the employer's trade or business, unless the cash
                                                                  remuneration is $50.00 or more and the individual is
2. Such service is outside the usual course of business for       regularly employed to perform such services
which such service is performed or such service is per-
formed outside of all the places of business of the enter-        Patients performing services for a hospital
prise for which such service is performed; AND,
                                                                  Student nurses in the employ of a hospital or nurses
3. Such individual is customarily engaged in an inde-             training school
pendently established trade, occupation, profession or
business.                                                         Services performed in the employ of a hospital or a
                                                                  clinical training program for a period of one year by an
All of the above three elements must be met conjunc-              individual immediately following the completion of a
tively and NOT individually for a person performing ser-          four-year course in a medical school chartered or ap-
vices to be considered an independent contractor and              proved pursuant to state law
not an employee.
                                                                  Newspaper carriers under 18 years of age
An individual may not waive, release or commute his or
her rights to benefits or any other rights under the Em-          Insurance agents or solicitors, if their total wages are
ployment Security Law.                                            based solely on commission

If there is direction and control by the prime contractor,        Real estate sales agents, if their total wages are based
and not merely a requirement that the end result be               on commission
reached within a reasonable time, or if the individual's
work is done solely with the prime contractor, the indi-          Students, if the employment is a recognized part of a
vidual is considered an employee for purposes of the              program which combines academic instruction with
Employment Security Law.                                          work experience

Questions regarding employer/employee relationships               Employees of a church or religious order, or certain
may be directed to:                                               church-related schools

               Georgia Department of Labor                        Inmates in a state prison or other state correctional
              Adjudication Section, Suite 850                     institution
               148 International Blvd., N.E.
                 Atlanta, GA 30303-1751                           Certain independent contract carriers of publishers or
                      (404) 656-5590                              distributors of printed materials. (See section on Inde-
                                                                  pendent Contractors for details of criteria for determin-
NONCOVERED EMPLOYMENT                                             ing independent contractor status.)
The following types of employment are NOT subject to
unemployment tax:                                               VOLUNTARY ELECTION OF COVERAGE
                                                                An employing unit not otherwise subject to the taxing
    Services performed by a proprietor in the operation of      provision of the law may elect to become a covered
    his or her own business.                                    employer. Form DOL-2, Voluntary Election of Coverage
                                                                Under the Employment Security Law must be completed
    Father, mother, spouse, or minor children younger than      in duplicate and sent along with Form DOL-1, Employer
    age 21 of the individual owner of a proprietorship busi-    Status Report to the address below for approval by the
    ness                                                        Commissioner.

    Partners, if the business is operated under the partner-    Such voluntary elections are effective as of the date stated
    ship                                                        in such approval for the calendar year for which they are
                                                                approved.Voluntary elections are in effect for a mini-
    Government workers who are elected officials or offi-       mum of not less than two full calendar years.
    cials in nontenured major policymaking advisory posi-
    tions which require less than eight hours of work a week;                Georgia Department of Labor
    members of a legislative body or the judiciary; and                     Adjudication Section, Suite 850
    members of the state National Guard or Air National                      148 International Blvd., N.E.
    Guard except when called to federal duty.                                  Atlanta, GA 30303-1751
                                                                                    (404) 656-5590
8
SUCCESSORS                                                     TERMINATION OF LIABILITY
When a new employer (successor) acquires an existing           An employer can request to terminate his/her liability if
business whose experience rate is greater than the new         liability requirements are no longer met under the law.
employer rate of 2.7%, the experience history of the ac-       This request must be submitted in writing to the depart-
quired business WILL NOT be transferred to the new             ment prior to April 30 following the year during which
employer. The new employer will be assigned the new            the liability requirements were no longer met.
employer rate and will retain that rate until eligible for a
rate computation based on the experience history of the        Employers who become liable by reason of voluntary
new business.                                                  election [O.C.G.A. Section 34-8-33(a)(7)] may not ter-
                                                               minate unless two full calendar years have passed since
If the rate of the acquired business (predecessor) is lower    election of coverage.
than the new employer rate, the experience history will
be transferred to the successor who will retain the rate       FIELD AUDIT PROGRAM
for the remainder of the calendar year. The successor's
tax rate for future years will be based on the combined        The United States Department of Labor guidelines re-
experience history of both predecessor and successor.(See      quire the Georgia Department of Labor to administer a
Page 11.)                                                      comprehensive field tax audit program.

DATE OF LIABILITY/PERIOD OF COVERAGE                           Each year, a specified percentage of Georgia's contribu-
Any employing unit which is or becomes an employer             tory employers are audited, and employers selected for
within any calendar year must file reports for the entire      an audit are required to produce wage and payroll records.
calendar year.
                                                               The major objectives of Georgia's field tax audit pro-
An employer becomes liable as of January 1, or the first       gram are to verify that employers are maintaining true
day of employment of the year in which his employment          and accurate records, to ensure compliance with the tax
first meets the provisions of the law with regard to tax       provisions of state laws, to foster employer understand-
liability.                                                     ing of the Employment Security laws and related rules
                                                               and regulations, and to maintain a good department-
If liability requirements are met at any time in a year, an    employer relationship by providing information about the
employer must file reports for all quarters in which em-       complete Employment Security program.
ployment occurred during that year.
                                                               Employers who have been audited will receive a sum-
Any subject employer will remain an employer unless            mary of the audit findings and may appeal any adverse
liability has been terminated.                                 decision within the time period specified on the notice.




                                                    NOTES




                                                                                                                       9
                  FEDERAL UNEMPLOYMENT TAX (FUTA)
                  Most employers liable for state unemployment taxes are
                  also liable for the Federal Unemployment tax (FUTA).
                  The current federal wage base is the first $7,000 paid to
                  an individual during the calendar year.

                  FUTA is designed to produce federal revenue to pay ad-
                  ministrative costs of operating state unemployment com-
                  pensation programs and the public employment service.
                  It also pays the federal share for extended benefits. FUTA
                  is paid directly to the Internal Revenue Service.


                    Employers who pay their state unemployment taxes

        TAX
                    on time are given a substantial credit (5.4%) against
                    the total FUTA tax owed. FUTA taxes can thus be
                    reduced from 6.2% to .8% when this condition is
     PROVISIONS     met.


                  STATE UNEMPLOYMENT TAX
                  Employers liable under the Employment Security Law
                  are required to pay unemployment taxes to the state.
                  The state taxable wage base is the first $8,500 paid to an
                  individual during the calendar year.

                  Unemployment insurance is a tax paid by the employer
                  without deduction from the wages of any employee.

                  These taxes are deposited in the State Unemployment
                  Trust Fund. Monies from this fund are used to pay unem-
                  ployment benefits to those eligible under Employment
                  Security Law requirements.

                  ADMINISTRATIVE ASSESSMENTS
                  The Employment Security Law requires that an adminis-
                  trative assessment of .06 percent be applied to taxable
                  wages paid by most employers. Payments made at the
                  .06 percent assessment rate are deposited in a state ac-
                  count and appropriated back to the Georgia Department
                  of Labor to be used for administrative purposes which
                  will improve service to Georgia employers and provide
                  quality service to all Georgians.


                    Employers are required under federal mandate to
                    make a separate calculation for the .06 percent as-
                    sessment when figuring their total taxes.


                  METHOD OF PAYMENT
                  There are two methods for making payments under the
                  tax provisions of the Employment Security Law - reim-
                  bursement and contributions.

                                    REIMBURSEMENT
                  Governmental and Section 501 (c)(3) nonprofit organiza-
                  tions may choose to pay taxes quarterly under the con-
                  tributory method of payment or they may choose to re-
10
imburse the Department of Labor for benefits paid to        ence rating. The system also helps to maintain an ad-
former employees. Non-profit employers electing the “re-    equate reserve fund from which future benefit payments
imbursable” method of payment in lieu of contributions      will be made.
may be required to file with the Georgia Department of
Labor either a cash deposit, surety bond or acceptable      New or newly covered employers are assigned a total
securities as a condition of such election.                 tax rate of 2.70 percent until such time as they are eli-
                                                            gible for a rate calculation based on their experience
This Department mails a Reimbursable Employer Quar-         history. As of the June 30 computation date, any con-
terly Bill (Form DOL-621) whenever benefit payments         tributory employer who has at least 12 quarters (36 months)
are to be reimbursed. Included is an Employer Quarterly     of chargeability for unemployment insurance claim pur-
Statement of Benefit Charges (Form DOL-620R) to show        poses may be eligible for an individually computed con-
individual charges. The bill must be paid within 30 days    tribution rate based on the status of the employer's re-
to avoid interest charges.                                  serve account.

                                                            In the computation of annual tax rates, the status of an
  The option chosen for payment to the Department,          employer's account (the experience history) affects the
  whether contributions or reimbursement, must remain       assignment of a new rate. Employers with a positive bal-
  in effect for a minimum of two calendar years. After      ance (i.e., tax collections have exceeded benefit charges)
  that time, it can be changed by submitting a written      will be assigned lower rates than employers with deficit
  request not later than 30 days prior to the beginning     balances (benefit charges have exceeded tax collections).
  of the calendar year for which the change is effec-       The minimum and maximum rates assignable for each
  tive, to the Adjudication Section at the address on       type of account are set by the legislature each year.
  page 8.
                                                            RATE COMPUTATIONS
                                                            An employer's tax rate is computed based on the status
                  CONTRIBUTIONS                             of that employer's account as of the computation date,
All liable employers are “contributory” employers, i.e.     June 30, each year. Tax rates are computed by subtract-
they pay taxes at a specified rate on a regular basis ex-   ing cumulative benefits charged to the employer from
cept those eligible employers who have chosen the re-       cumulative taxes paid by the employer and then divid-
imbursement method. These contributory employers pay        ing the difference by the employer's three-year average
taxes at a rate based on their “experience." SEE NEXT       annual payroll. The resulting percentage is then applied
SECTION. Taxes not paid as required are subject to in-      to rate tables provided in the Employment Security Law.
terest and other collection costs.                          The computed rate applies to taxable wages paid during
                                                            the calendar year immediately following the computa-
EXPERIENCE RATING                                           tion date. Form DOL-626, Employer Tax Rate Notice is
Experience rating is a system which relates employer        mailed to employers in late December each year.
taxes to the cost of providing unemployment benefits to
their employees. Lower rates are earned by employers        The law requires that an employer's rate not be reduced
whose unemployment experience costs are less, and           below the total tax rate of 2.70 percent for any calendar
higher rates are assigned to employers whose experience     year unless and until the employer's account could have
indicates greater costs.                                    been chargeable with benefit payments throughout 36
                                                            consecutive months ending on the computation date of
Under experience rating, benefits paid are charged to       each year.
the claimant's separating/most recent employer, provided
the employer has paid wages of at least 10 times the        If delinquent tax and wage reports remain unfiled 30 days
claimant's weekly benefit amount and the separation was     following notice, the employer will not be eligible for a
under allowable conditions as defined by the Employ-        rate computation but will be assigned the maximum rate
ment Security Law.                                          allowable.

No employer's account will be charged more than the         STATEWIDE RESERVE RATIO
amount of wages that employer paid the claimant and         The Employment Security Law provides for a measure to
the employer will pay only for the period of unemploy-      help ensure that the Unemployment Insurance Trust Fund
ment attributable to the separation from his employ.        is maintained at a reasonably adequate level. This pro-
                                                            tective measure requires an annual computation known
This plan was designed so that the employer most di-        as the “Statewide Reserve Ratio” (SRR) which compares
rectly related to the claimant's unemployment will be       Georgia's Trust Fund balance to the state's total covered
charged for benefits paid and thus reflect a true experi-   wages.


                                                                                                                    11
VOLUNTARY CONTRIBUTION                                       In January, eligible employers are mailed a "voluntary
                                                             contribution" letter along with their annual tax rate no-
Many employers are given the option to make a volun-
                                                             tice. The letter explains the employer's contribution op-
tary contribution in order to lower their tax rate for the
                                                             tions in the program and the possible resulting savings in
year. Tax accounts are reviewed each year to determine
                                                             unemployment insurance taxes for the year.
employers eligible for this option. Those not eligible are
(1) those who have the lowest possible tax rate, (2) those
                                                             Voluntary contributions must be paid by certified check
who have not filed all Quarterly Tax and Wage Reports,
                                                             or money order no later than 30 days from the issue date
and (3) employers who, because of insufficient experi-
                                                             of the notice.
ence history, are not eligible for a rate computation.




                                                  NOTES




12
DOL - 626




            13
                    EMPLOYMENT RECORDS
                    Section 34-8-121 of the Employment Security Law re-
                    quires that all employing units keep accurate and up-to-
                    date records on all employees. These records must show:

                      Each employee's name and social security number;

                      The date each employee was hired, rehired, or returned
                      to work after a temporary layoff;

                      The date and reason each employee was separated
                      from employment;

                      The period covered by the payroll record; and

       REPORTING      The total wages paid to each employee during each
                      calendar quarter showing (1) cash remuneration, (2)
     REQUIREMENTS     the cash value of other remuneration, including gratu-
                      ities, and tips, and (3) expenses incurred by each em-
                      ployee for which deduction from wages is claimed.

                        The Employment Security Law requires employ-
                        ers to make their records available to authorized
                        representatives of the Georgia Department of La-
                        bor. These individuals have identifying documen-
                        tation issued by the department. Ask for proper
                        identification.

                    For auditing purposes, employer records must be main-
                    tained for a period of four years from the date payments
                    were due and/or paid.

                    EMPLOYER STATUS REPORTS
                    All employing units (other than governmental) having
                    individuals performing services in Georgia - regardless
                    of the duration of time - are required by law to file an
                    Employer Status Report (Form DOL-1 or DOL-1A) with
                    the Department of Labor. The forms may be obtained by
                    contacting the Liability Adjudication Section. (See p.8)

                    These forms are used to provide the department with nec-
                    essary information, i.e., ownership, location and type of
                    business needed to make a determination of an employ-
                    ing unit's liability or non-liability. Both sides of the form
                    should be completed in duplicate, with the employer
                    retaining one copy.

                    Form DOL-1 or DOL-1A is also required when one em-
                    ployer acquires all or part of the assets of another em-
                    ployer.

                    GOVERNMENTAL ORGANIZATIONS
                    Governmental agencies or organizations are required to
                    complete Form DOL-1G (Registration of Governmental
                    Organizations) in its entirety, obtain the signature of an
                    authorized official and submit the registration form to
                    the Department of Labor.
14
QUARTERLY TAX AND WAGE REPORTS                                MULTIPLE WORKSITE REPORTS
Liable employers are required to file the Employer's          Employers with multiple locations and/or business ac-
Quarterly Tax and Wage Report (Form DOL-4) Part I &           tivities are required to keep records of, and report quar-
II. Both forms are submitted quarterly and used to report     terly, the street address of each establishment, branch,
wage and tax information for a calendar quarter. These        outlet or office, the nature of the operation, the num-
reports are due at the end of the month following the end     ber of persons employed and the wages paid at each
of a calendar quarter. (Example: The report for January,      establishment. This report is a statistical supplement to
February and March is due April 30.) Remittance for taxes     Form DOL-4 AND THE TOTALS MUST BALANCE TO
should be submitted with these reports.                       THE TOTALS ON THE DOL-4 Part II. A computer list-
                                                              ing that includes all the worksite information is ac-
The forms are mailed each quarter to every employer in        ceptable in lieu of the form or employers may submit
active status. The forms are preprinted with the employer     this data on magnetic medium.
name and address, account number, quarter and year to
be reported and the tax rate to be used in computing tax      FAILURE TO COMPLY
due. (Additional forms are available upon request.) Since     Failure to file required reports on or before an established
these forms are optically scanned, it is vital for employ-    due date may subject an employer to a penalty of $20 or
ers to complete and return the original preprinted form to    .05 percent of the gross payroll, whichever is greater, for
the department.The preprinted form should be used to          each month or fraction of a month such report remains
ensure correct and timely processing of the report.           delinquent.

  Failure to receive Form DOL-4 does not relieve the          Contributions unpaid by the due date shall accrue inter-
  employer of the responsibility for filing the quar-         est at a rate of 1.5 percent per month or fraction of a
  terly tax and wage report.                                  month until all due amounts are received by the Com-
                                                              missioner. Contributions not paid when due, including
Employers are required to list the full name, social secu-    any interest, penalties, and costs shall constitute a lien
rity number and total wages paid to each covered em-          upon all property, both real and personal, of the employer
ployee during the calendar quarter on Form DOL-4 Part         liable for such contributions.
I. All wages paid in cash, and any non-cash remunera-         The Commissioner may impose, by regulation, a cost of
tion unless specifically exempted under the law, should       collection fee of 20 percent of any deficiency assessed
be included. Noncovered employment and payments that          for any taxable period due after January 1, 1995. This is
are not wages should not appear on the report.                in addition to all other applicable penalties, interests or
                                                              costs.
The taxable wage base, currently $8,500, will be speci-
fied in the instructions for Form DOL-4. Unemployment         The cost of collection fees which may be imposed on
insurance tax must be calculated on the amount of wages       deficient accounts occurring on or before December 31,
paid to an individual in any calendar year up to the tax-     1994 may be set at 50 percent, in addition to all other
able wage base. Wages paid to an employee by the same         applicable penalties, interests or costs.
employer and reported to another state may be consid-
ered in determining taxable wages. Taxable and nontax-
                                                              MAGNETIC MEDIA REPORTING
able wages need not be broken down by employee but            Employers should report individual wage information re-
should be summarized and entered in the appropriate           quired on Form DOL-4 Part I on magnetic media if at all
blocks on Form DOL-4 Part II. Do not include any amount       possible. (This includes 3.5 or 5.25 pc diskettes, 9 track
in the nontaxable wage total except employees' wages          reel tapes, 3480/3490 tape cartridges, 8mm tape car-
in excess of the taxable wage base for the calendar year      tridges or 4mm tape cartridges.) This method of report-
which were paid during the quarter being reported.            ing increases data validity and provides an efficient means
                                                              for reporting wage information, particularly for employ-
                                                              ers with 25 or more employees.
Do not use Form DOL-4 Part I & II for making adjust-
ments to prior quarters.                                      The department provides at no cost to the employer the
                                                              necessary program diskette to be used in an IBM com-
Corrections to a regular report filed for any quarter must
                                                              patible personal computer. For reporting by magnetic
be reported on Form DOL-3C by quarters, including all
                                                              media, contact the department for technical information
identifying information and showing the reason for omis-
                                                              or additional details.
sion from the original report, or the corrections. Taxes on
such wages must be computed at the rate in effect dur-                     Georgia Department of Labor
ing the quarter in which the wages were paid.                            Suite 727-B Magnetic Media Unit
                                                                           148 International Blvd., N.E.
  Employers should file any outstanding reports within
                                                                              Atlanta, GA 30303-1751
  10 days of the sale or discontinuation of a business.
                                                                                   (404) 656-6215
                                                                                                                           15
     DOL - 1A




16
DOL - 1G




           17
           DOL - 3C




                PY
              CO
           OT
          N
     DO



18
      DOL - 4




           PY
         CO
      OT
     N
DO




                19
           DOL - 4




                PY
              CO
           OT
          N
     DO



20
           In Georgia, employers pay the entire cost of unemploy-
           ment insurance benefits. No part of the taxes may be
           withheld from employees' wages. Since it is the
           employer's money that is being used to pay for eligible
           jobless worker benefits, it is to the employer's advantage
           to become familiar with various provisions of the Em-
           ployment Security Law as it relates to benefit payments.


             You can protect your tax rate by providing the de-
             partment with pertinent, timely and accurate infor-
             mation when it is requested.


           CLAIMS FILED

 CLAIMS    When a claim is filed, the individual's earnings paid dur-
           ing the base period by liable employer(s) determine the
           weekly and maximum benefit amounts. (The base pe-
  FOR      riod is the first four of the last five completed calendar
           quarters at the time of filing.) The separating/most recent
BENEFITS   employer is notified that a claim has been filed. Unless
           the reason for separation is lack of work, the employer
           must respond timely to this notice. The response should
           include detailed reasons for separation.

           The deadline for a timely response is shown on the No-
           tice of Claim Filed. Employers may mail or fax their re-
           sponses to the Central Examining Unit in Atlanta or to
           the field service office requesting the information. Some
           employers may be asked to participate in a telephone
           fact-finding interview. (See pages 30, Request for Sepa-
           ration Information and 42, Predetermination Interview.)

           CLAIM DETERMINATIONS
           The department provides two types of determinations on
           most claims - monetary and nonmonetary.

                       MONETARY DETERMINATIONS
           A claimant must meet the following wage requirements
           to establish a valid claim.

           1. Claimant must have earned qualifying wages in at
           least two of the four quarters in the base period of the
           claim.

           2. Claimant must have, for the four quarters, wages equal
           to or exceeding one and one-half times the high quarter
           wages in the claimant's base period. (See NOTE below.)
           The claimant must have earned at least a total of $1,296
           in the two highest quarters of the base period.

           3. Base period wages must have been earned with a li-
           able employer.

           NOTE: A secondary computation may be made when
           the sole reason that a valid claim cannot be established
           is the one and one-half times requirement. The high quar-
           ter wages will be divided by 24 to establish the potential

                                                                   21
weekly benefit amount up to the established maximum.           tinuous work each week for which benefits are claimed.
The weekly benefit amount will then be multiplied by
40 and compared to total base period wages. If the total       RETIREMENT
base period wages are greater than the weekly benefit          Unemployment insurance benefits may be affected by
amount multiplied by 40, then a valid claim can be es-         the amount an individual receives from a governmental
tablished.                                                     agency or private sector pension, retirement or retired
                                                               pay, annuity or other similar periodic payment based on
The weekly benefit amount (WBA) and the maximum                previous work.
benefit amount (MBA) are determined as described be-
low.                                                           If the claimant has applied for or is receiving any type of
                                                               payment described above, it should be reported to the
WEEKLY BENEFIT AMOUNT (WBA) - The amount of                    claims office where the claim was filed. A determina-
benefits a claimant may receive is the whole dollar            tion must be made concerning entitlement to unemploy-
amount computed by dividing the two highest base pe-           ment benefits. The department must consider whether
riod quarters by 48. (Using the secondary computation,         the employer from whom the claimant retired is in the
the highest base period quarter is divided by 24 to estab-     base period of the claim and what percentage the claim-
lish the WBA up to the allowed maximum set by the              ant, while working, contributed to the retirement plan.
legislature.) The established weekly benefit amount is
based on the individual's earnings and may range from a        VOLUNTEERING FOR A LAYOFF
legislatively established minimum amount to a maxi-
                                                               Individuals volunteering for a layoff will be considered
mum amount. (Effective 7/1/98, the minimum is $39
                                                               unemployed due to lack of work when the employer has
and the maximum is $244.)
                                                               accepted them from a list of volunteers for a layoff caused
                                                               by a lack of work. To be eligible, the individual must
MAXIMUM BENEFIT AMOUNT (MBA) - The number of                   remain with the employer while work is available and
weeks of entitlement ranges from a minimum of nine             until the agreed upon termination date.
weeks to a maximum of 26 weeks. The total maximum
benefits to which a claimant is entitled during the ben-       PARTIAL CLAIMS
efit year (365 days forward from the date the claim is
filed) is one-fourth of the total base period wages OR 26      Partial unemployment means any complete pay period
times the weekly benefit amount, whichever is less.            week during which an individual is attached to a regular
                                                               employer and works less than full-time due to lack of
          NONMONETARY DETERMINATIONS                           work only and earns wages not exceeding the weekly
In addition to meeting monetary requirements for estab-        benefit amount plus $30.00.
lishing a valid claim, a claimant must meet certain eli-
gibility requirements. A claimant must be:                     A week of partial unemployment consists of an
                                                               employer's established pay period week. Once a pay
1. Totally or partially unemployed through no fault of         period week is established, it should remain the same.
his/her own
                                                               The benefit year of a partial claim begins with the
2. Physically able to do some type of work - The claim-        employer's pay week ending date. Computed from this
ant does not have to be physically able to perform the         date, the “base period” is the first four of the last five
duties of the last job, or that of his/her established trade   completed calendar quarters.
or occupation, but must be able to perform work that is
available within the community or surrounding area for         Form DOL-408, Weekly Report of Low Earnings, should
which wages may be paid.                                       be filed by an employer for any complete pay period
                                                               week during which an otherwise full-time employee
3. Available for work - The claimant must be ready to          works less than full time due to lack of work only and
go to work and have no personal restrictions, such as          earns an amount not exceeding his/her weekly benefit
lack of child care, transportation, etc. that would inter-     amount PLUS $30. Form DOL-408 should be completed
fere with immediate acceptance of employment. Also,            and signed by employer and employee and mailed to
if the base period wages were earned in an industry re-        the department. There is a limit of no more than six con-
quiring three shifts of work, the claimant must be willing     secutive weeks for which Form DOL-408 may be sub-
to accept work on at least two shifts, including the one       mitted if an individual has no earnings. For a more de-
last worked.                                                   tailed explanation, see the RULES of the Georgia De-
                                                               partment of Labor.
4. Actively seeking full-time, continuous work - The
claimant must show to the satisfaction of the department       Each employee whose name appears on a DOL-408 is
that he/she is making an active search for full-time, con-     given the option of having federal and/or state income

22
taxes withheld by the Georgia Department of Labor dur-       INTERSTATE CLAIMS
ing a claim year. The employee must indicate on the
                                                             If an individual earned base period wages in covered
DOL-408 whether taxes are to be withheld. An employee
                                                             employment in Georgia and becomes unemployed be-
is allowed one change in withholding status during the
                                                             fore or after moving to another state, the individual may
benefit year.
                                                             file an interstate claim against Georgia in the state of
Partial claims should not be submitted on employees hired    new residence. Conversely, if an individual moves to
for part-time work; employees who have quit, been dis-       Georgia after earning base period wages in another state,
charged or are on leave of absence; or who have base         an interstate claim may be filed in Georgia against the
period wages earned in another state or with a federal or    other state. For this reason, an employer may be requested
military employer. These employees should report in per-     to provide information regarding former employees ei-
son to a field service office to file an unemployment        ther to the State of Georgia or to any other state. Infor-
insurance claim.                                             mation should be furnished within the time limits speci-
                                                             fied in any such request.
If a person is receiving a government or other pension,
retirement or retired pay, annuity, or other similar peri-   MASS SEPARATIONS
odic payment based on previous work, it should be iden-      LACK OF WORK - A mass separation occurs whenever
tified as to type, monthly amount and whether or not it is
                                                             25 or more workers employed in one establishment are
a disability pension. Any change in the amount should
                                                             separated on the same day for the same reason, and the
be reported immediately.
                                                             separation is permanent or for an indefinite period of at
An individual whose claim is being filed on a partial        least seven or more days.
basis by his/her employer is not required to report to the
field service office nor to register for work and is not     Within 48 hours following such separations, the employer
subject to being referred to other jobs by the department.   is required to furnish the GDL field service office nearest
This enables employers to retain their work force during     the employer's place of business a DOL-402, Mass Sepa-
short periods of time when less than full-time work is       ration Notice in duplicate, and a copy of DOL-402A,
available.                                                   Continuation Sheet, providing the information requested.

Vacation pay and holiday pay and/or earnings must be         LABOR DISPUTE - Form DOL-402 is also used in the
reported on a partial claim and should be reported during    case of total or partial unemployment due to a strike,
the week in which it was earned, NOT during the week         lockout or other labor dispute. The form must be filed in
it was paid to the employee.                                 duplicate, within 48 hours after such unemployment first
                                                             occurs, to the Assistant Commissioner, Unemployment
An employer should not complete Form DOL-408 for a           Insurance Service.
worker who has not been available for work for an entire
week or if the employee is on a scheduled vacation as        Upon request by the GDL, the employer, within four busi-
defined in the section on disqualification for benefits.     ness days, must furnish the department the names and
                                                             social security numbers of the separated workers ordi-
                                                             narily attached to the establishment where unemploy-
  Filing partials on magnetic media will ensure prompt
                                                             ment is caused by a strike or other labor dispute.
  and accurate processing. Obtain information on tape
  format from the address below.


            Georgia Department of Labor
               Claims Administration
                     Room 950
            148 International Blvd., N.E.
             Atlanta, GA 30303-1751




                                                                                                                     23
     DOL - 402




24
DOL - 402A




             25
     DOL - 408




26
                   Even though an individual may be able to establish a
                   monetary claim based on wages previously earned, dis-
                   qualification/denials MAY be imposed on the claim.

                   VOLUNTARY QUITTING
                   [O.C.G.A. Section 34-8-194(1)]
                   10 x WBA - A person who left his/her most recent em-
                   ployment voluntarily without good cause connected with
                   the work itself will be disqualified for benefits for the
                   duration of the unemployment period. To requalify, a
                   claimant must work and earn insured wages for services
                   in employment equal to at least 10 times the established
                   weekly benefit amount (WBA) of the claim and then be
                   separated due to no fault of his/her own.

DISQUALIFICATION
                     The burden of proof is on the employee to show good
      FOR            cause connected with work for voluntarily quitting.


    BENEFITS
                   DISCHARGE OR SUSPENSION
                   [O.C.G.A. Section 34-8-194(2)A]
                   10 x WBA - A claimant may be disqualified from receiv-
                   ing benefits as a result of a discharge or suspension from
                   work with the most recent employer because of failure
                   to obey orders, rules, or instructions or for failure to per-
                   form the duties for which he/she was employed. Under
                   such conditions, the claimant will be disqualified for the
                   duration of the unemployment period. To requalify, a
                   claimant must work and earn insured wages for services
                   in employment equal to at least 10 times the established
                   weekly benefit amount of the claim, and then be sepa-
                   rated due to no fault of his/her own.


                     The burden of proof is on the employer to show just
                     cause for the discharge or suspension.

                     NOTE: Inability alone to perform the job duties is
                     not disqualifying under this section. There must be
                     some fault chargeable to the claimant for failure to
                     attain required proficiency.


                   12 x WBA - A determination disqualifying the claimant
                   until he/she secures employment and earns insured wages
                   equal to at least 12 times the weekly benefit amount
                   may be imposed if it is determined that the claimant has
                   been discharged or suspended for one of the following
                   reasons.

                     Intentional conduct on the premises of the employer
                     or while on the job which results in physical assault or
                     bodily injury to the employer, fellow employees, cus-
                     tomers, patients, bystanders, or the eventual consumer
                     of products;


                                                                             27
  Intentional conduct that results in the employee's be-        after the last day of work may be considered wages in
  ing discharged for the theft of property, goods or money      lieu of notice. Such payment requires a disqualification
  valued at $100 or less.                                       from receiving benefits for the period covered by the
                                                                payment if remuneration is in the form of wages in lieu
16 x WBA - A determination disqualifying the claimant           of notice, terminal leave pay, severance pay, separation
until he/she secures employment and earns insured wages         pay, dismissal payments or wages by whatever name if
equal to at least 16 times the weekly benefit amount            the remuneration for such week exceeds the individual's
may be imposed if it is determined that the claimant has        weekly benefit amount. This applies regardless of whether
been discharged or suspended for one of the following           the remuneration is voluntary or required by policy or
reasons:                                                        contract.

  Intentional conduct by the employee which results in          Lump sum payments or periodic payments will be pro-
  property loss or damage amounting to $2,000 or more;          rated by weeks on the basis of the most recent weekly
  or                                                            wage of the individual for a standard work week.

  Intentional conduct that results in the employee's be-        Payments NOT affecting entitlement are remuneration
  ing discharged for theft of property or goods or money        for accrued but unused annual leave, vacation pay, sick
  valued over $100, or for sabotage or embezzlement.            leave or payments from employer funded supplemental
                                                                plans, deferred compensation, or stock bonus plans or
REFUSAL OF JOB OR REFERRAL                                      seniority buyback plans.
[O.C.G.A. Section 34-8-194(3)]
A claimant must have good cause for refusing to accept
                                                                WORKERS' COMPENSATION
                                                                [O.C.G.A. Section 34-8-194(5)B]
suitable work or for refusing to accept referral to suitable
work after filing a claim. Some of the factors considered       A claimant is not entitled to unemployment insurance
in determining whether or not the work is suitable are          benefits while receiving Workers' Compensation for tem-
the individual's health, safety, morals, physical fitness,      porary partial or temporary total disability under the work-
prior training, experience, prior earnings, length of un-       ers' compensation law of any state, or under a similar
employment, prospects for securing work in the claimant's       law of the United States.
occupational skill, and the distance to available work
from the place of residence.                                    CLAIMANT-TRAINEE, QUIT/DISCHARGE
                                                                [O.C.G.A. Section 34-8-194(7)]
No work will be considered suitable and benefits will           An individual who is attending an agency-approved train-
not be denied under the law to any otherwise eligible           ing course as provided under O.C.G.A. Section 34-8-185
individual for refusing to accept new work under any of         and voluntarily quits attending such course without good
the following conditions:                                       cause will be disqualified from receiving benefits. To
                                                                requalify for benefits, the claimant must work and earn
  If the position offered is vacant due directly to a strike,   insured wages for services in employment equal to at
  lockout or other labor dispute;                               least 10 times the established weekly benefit amount of
                                                                the claim, and then become unemployed through no fault
  If the wages, hours or other conditions of the work of-       of his/her own. Also, an individual dismissed from a train-
  fered are less favorable to the individual than those         ing course due to failure to abide by rules of the training
  prevailing for similar work in the locality;                  facility will be disqualified from receiving benefits with
                                                                the same penalty imposed as referred to above.
  If the individual would be required to join a company
  union or to resign from or refrain from joining any bona      EDUCATIONAL WORKERS
  fide labor organization.                                      [O.C.G.A. Section 34-8-196]
                                                                Benefit payments will not be made on unemployment
LABOR DISPUTE                                                   insurance claims established using wages earned with
[O.C.G.A. Section 34-8-194(4)]                                  an educational institution if services were performed in
If it is determined that a claimant is participating in,        the prior period, term or year for an educational institu-
financing, or directly interested in a labor dispute, that      tion and there is reasonable assurance that the individual
claimant will be ineligible for benefits for the duration of    will perform such services in the next period, term or
the labor dispute.                                              year.

WAGES IN LIEU OF NOTICE                                         VACATION PAY
[O.C.G.A. Section 34-8-194(5)A]                                 If an individual has been separated from employment
Any payment made by the employer to an individual               and no employer-employee relationship exists, the pay-
28
ment for accrued vacation will not affect the individual's    fringe benefit for prior services. Under these conditions,
receipt of unemployment benefits.                             no deductions will be made from the weekly benefit
                                                              amount.
If an employer-employee relationship does exist and the
individual is away from work for a requested vacation,        If a worker is away from the job for an unpaid period
the individual is considered unavailable for work and         designated as a holiday by the employer, the worker may
will not be eligible to receive unemployment insurance,       apply and qualify for benefits in the same manner as any
regardless of whether the vacation is paid or unpaid.         unemployed worker.

Further, if an individual is on vacation provided for by an   If a claim is being continued on the basis of low earnings
employment contract, custom or practice from prior year       reports submitted by the employer, or the worker has a
or years, or by announcement 30 days prior to the sched-      definite date of recall within six weeks, a deduction for
uled vacation, that individual is not eligible to receive     holiday pay will be made for the week during which the
unemployment insurance during the vacation period,            holiday occurred. Holiday pay is considered as earnings
except that the worker will not be held ineligible for        for the week during which the holiday occurs.
more than two weeks of unpaid vacation in a calendar
year.                                                         BENEFITS FROM OTHER STATES
                                                              [O.C.G.A. Section 34-8-194(6)]
HOLIDAY PAY                                                   An individual is ineligible to receive benefits for any
If a worker has been terminated and the employer-em-          week(s) he/she is receiving benefits or seeking unem-
ployee relationship has been broken, any amount subse-        ployment compensation in any other state or territory of
quently paid for a holiday period will be considered as a     the United States.




                                                   NOTES




                                                                                                                     29
               SEPARATION NOTICE
               Employers are required to complete Form DOL-800, Sepa-
               ration Notice, for each worker separated, regardless of
               the reason for separation. (See “Mass Separation” for lack-
               of-work layoffs involving 25 or more workers.)

               The Separation Notice should be completed, dated and
               delivered to the separated employee on the last day of
               work in accordance with printed instructions on the form.

               If the employee is not available at the time employment
               ceases, the notice should be mailed to the last known
               address of the employee within three days of the date
               the separation occurred or became known to the em-
     SPECIAL   ployer.


      FORMS      Notice(s) of separation should state clearly the rea-
                 son for termination from employment. For example,

       AND       specify what rule the employee violated and whether
                 or not the employee received prior warnings or pro-
                 vide the reason given by the employee in the case
     NOTICES     of voluntary separation.


               REQUEST FOR SEPARATION
               INFORMATION
               The “most recent employer” is mailed Form
               DOL-1199FF, Request for Separation Information, which
               asks for the employer's detailed statement as to the rea-
               son for separation.

               Even if the claimant presented a Separation Notice (DOL-
               800) when the claim was filed, the separating/most re-
               cent employer must make a timely response on the DOL-
               1199FF (or by letter or by a faxed response) providing
               details as to the reason for separation. (Please see page
               21, Claims Filed, for information on timely response.)

               An employer who has not submitted timely separation
               information will not receive credit for overpaid benefits
               when the employer's appeal results in a disqualification.


                 If the separation information submitted is sufficiently
                 detailed and results in a disqualification on the claim,
                 no benefits will be paid and the employer's account
                 will not be charged if the form is returned within the
                 time frame specified.



               STATEMENT OF BENEFIT CHARGES
               Employers having benefits charged during any quarter
               will be mailed Form DOL-620, Employer Quarterly State-
               ment of Benefit Charges. This notice is a summary of
               quarterly charges reflecting the dollar amount charged



30
to the employer's experience rating account.                SPECIAL PROVISIONS
                                                            In order to allow more timely processing of U. I. informa-
It is NOT a tax due notice to contributory employers.
                                                            tion, an employer may wish to have claims and/or charge
Unless the employer files a written request for review
                                                            documents mailed to a particular address. To serve this
and redetermination within 15 days of the mailing date
of the DOL-620, the indicated charges will be binding.      purpose, multiple address records for employers can be
The request should specify the charges to which there       maintained on Department files. An employer may elect
are objections and the basis for the objections as well     to have notices of claims filed (Forms DOL-1199FF or
furnish documentation supporting the objection.             DOL-403FF) and claim determinations (Forms DOL-442)
                                                            mailed to a specified address which is different from the
REIMBURSABLE EMPLOYER'S                                     address of record for that employer. NOTE: Any address
QUARTERLY BILL                                              furnished for this purpose will be used for all employer
Form DOL-621, Reimbursable Employer's Quarterly Bill,       locations under the account number. The employer may
is a tax due notice to reimbursable employers. It will be   also request that experience debit notices (Forms DOL-
accompanied by Form DOL-620R to show individual             620) be mailed to this specified address. Requests to add
charges. Unless the employer files a written request for    such addresses must be directed to the office below:
review and redetermination within 15 days of the mail-
ing date of the DOL-621, the indicated charges will be                   Georgia Department of Labor
binding. The request should specify the charges to which                Chief of Claims Administration
there are objections and the basis for the objections as
                                                                                   Suite 900
well as furnish documentation supporting the objection.
                                                                         148 International Blvd., N. E.
                                                                           Atlanta, GA 30303-1751
                                                                          Telephone (404) 656-3099




                                                 NOTES




                                                                                                                   31
     DOL - 1199FF




32
DOL - 620




            33
                               DOL - 621




                                           000006-02
     MR. EMPLOYER, INC.
     1000 ANYBODY AVE.
     ANYWHERE USA 33333-3333




34
DOL - 800




            35
                  Help in the form of benefits, training allowances or spe-
                  cialized reemployment services is available under cer-
                  tain programs and under certain conditions as defined by
                  the individual program.

                  EXTENDED BENEFITS
                  The Extended Benefits Program provides for up to 13 ad-
                  ditional weeks of benefits beyond the maximum 26 weeks
                  provided under the Employment Security Law. When the
                  average insured unemployment rate equals or exceeds
                  5.0 percent and other requirements are met, extended
                  benefits may be payable to claimants who have exhausted
                  regular benefits.

       SPECIAL    Georgia is reimbursed by the federal government for 50
                  percent of all but the first week of extended benefits.
        TYPES     Therefore, there is a charge of 100 percent to the Geor-
                  gia employers for the first week of these benefits. Gov-

         OF       ernment agencies will be charged 100 percent of all
                  weeks paid with extended benefits.

     ASSISTANCE   TRADE ADJUSTMENT ASSISTANCE (TAA)
                  Workers who lose their jobs as a direct result of import
                  competition may be eligible for special benefits under
                  the Federal Trade Act of 1974, as amended. Affected
                  workers must file a Petition for Trade Adjustment Assis-
                  tance (Form ETA-8560) and must be certified by the U.S.
                  Department of Labor to be eligible for benefits. This form
                  may be obtained by contacting the nearest field service
                  office of the Georgia Department of Labor.

                  Workers who are adversely affected because of imports
                  from Canada or Mexico resulting from the North Ameri-
                  can Free Trade Agreement (NAFTA) may be eligible for
                  assistance under the NAFTA Trade Adjustment Assistance
                  Program.

                  Allowances for both programs, which are federally funded,
                  are paid to eligible workers for unemployment assistance,
                  training, job search and relocation purposes. For addi-
                  tional information, contact the Claims Administration
                  office.

                  To qualify for the unemployment allowance under Trade
                  Readjustment Assistance (TRA), an individual must have
                  been entitled to and have exhausted all rights to unem-
                  ployment insurance benefits.

                               Georgia Department of Labor
                                  Claims Administration
                                         Suite 900
                               148 International Blvd., N.E.
                                 Atlanta, GA 30303-1751
                                      (404) 656-3045



36
DISASTER UNEMPLOYMENT                                         reviewed to determine if the applicant had good cause
ASSISTANCE (DUA)                                              for filing late.
The Disaster Unemployment Assistance Program provides
reemployment assistance services and benefits to indi-        WORKER ADJUSTMENT ASSISTANCE
viduals unemployed due to a major disaster as declared        Worker Adjustment Assistance is available to eligible
by the President. Benefits are wholly federally financed      individuals who have been laid off, notified of an im-
and payable to individuals who lived or worked in the         pending layoff, or who are long-term unemployed and in
disaster area at the time of the disaster and who no longer   need of assistance to return to work. Individuals affected
have a job or place to work, cannot reach their work or       by plant closings or layoffs of any type may be eligible
cannot perform their jobs because of damage at the place      for Worker Adjustment Assistance.
of work. Benefits are based on prior earnings with a mini-
mum weekly payment equal to the minimum weekly                Services provided under the Worker Adjustment Assis-
benefit amount payable for regular unemployment com-          tance program include: relocation assistance, counsel-
pensation. DUA benefits cannot be paid if an individual       ing, assessment and job search assistance, occupational
is eligible for a regular unemployment insurance claim.       training through local technical institutes, other training
                                                              providers, or through employers' “on-the-job”.
Applications for Disaster Unemployment Assistance
(DUA) must be filed within 30 days of the date of the         Worker Adjustment Assistance is available through the
announcement by the Georgia Department of Labor that          local Private Industry Council in each Service Delivery
Disaster Unemployment Assistance is available. Appli-         Area. Further information regarding the program is avail-
cations filed more than 30 days after the announcement,       able from any field service office of the Georgia Depart-
but less than one year after such announcement, will be       ment of Labor or the local Private Industry Council.




                                                   NOTES




                                                                                                                      37
                  FRAUD SAFEGUARDS
                  Regular unemployment compensation procedures con-
                  tain safeguards against the filing of fraudulent claims:

                  1. SEPARATION NOTICE - The Georgia employer is re-
                  quired to issue a separation notice, Form DOL-800, to
                  all separated employees stating, in detail, the reason for
                  separation and length of employment.

                  2. NOTICE OF CLAIM FILED - Except in lack of work
                  separations where a claimant presents to the department
                  a DOL-800 showing lack of work, the separating/most
                  recent employer is sent a notice of claim filed which
                  contains the claimant's statement as to the circumstances

      DETECTION   relating to the separation. This notice gives the employer
                  an opportunity to participate in a predetermination inter-
                  view or to submit timely written information before a
         AND      determination is made.


     PREVENTION   3. WEEKLY CERTIFICATIONS - For each week with re-
                  spect to which an individual files a claim for benefits,

       OF FRAUD   the claimant is required to certify that he/she is unem-
                  ployed, able to work, available for work, actively seek-
                  ing work and that no offer of suitable work was refused.

                  4. NOTIFICATION OF DEBITS - Form DOL-620, Em-
                  ployer Quarterly Statement of Benefit Charges, notifies
                  the employer of payments made to a former employee
                  which have been charged to the employer's experience
                  rating account. If the employer has reason to believe
                  that the former employee is fraudulently drawing ben-
                  efits, the employer is urged to contact the Georgia De-
                  partment of Labor with full details.

                  5. FOLLOW-UP INTERVIEWS - Periodically during a
                  claim, each claimant is required to report for a follow-up
                  interview to determine if the claimant is meeting con-
                  tinuing eligibility requirements for unemployment insur-
                  ance.

                  6. CROSSMATCHING OF WAGES - A quarterly cross-
                  match system is used by the Department of Labor to de-
                  tect potential claimant fraud and abuse of unemploy-
                  ment benefit programs. This crossmatch has proven to be
                  one of the most productive methods to detect fraud and
                  overpayment of benefits.

                  The crossmatch compares benefits paid to wages reported
                  by employers under the same social security number
                  during the same quarter. When a match occurs, form
                  DOL-1169, Quarterly Wage Audit Inquiry, is mailed to
                  the employer reporting the wages involved. This form
                  requests that the employer furnish a weekly breakout of
                  wages paid the claimant during the period in question.
                  Another document frequently used in requesting wage
                  information from employers is Form DOL-260, Certifica-
                  tion of Claimant's Employment. This form requests a daily

38
breakout of wages which is often required in determin-     8. EMPLOYER NEW HIRE PROGRAM - All Georgia
ing fraud and overpayments.                                employers are required to report new hires to the Depart-
                                                           ment of Human Resources. These new hires are then for-
Under either of the above methods, the resulting wage      warded to the Georgia Department of Labor. They are
information furnished by the employer may result in a      crossmatched with the current claimant file to determine
determination of fraud and the prosecution of the claim-   whether an individual is working and claiming benefits
ant. In such cases the claimant may be required to repay   improperly in the same week.
benefits and the affected employer's experience rating
account may be credited.                                   9. FRAUD PENALTIES - The Employment Security Law
                                                           provides for the loss of entitlement to future benefits for a
7. WEEKLY AUDITS - A full-time Quality Control Pro-        designated period of time for persons who knowingly
gram is used by the department for weekly audits of ran-   make false statements or misrepresentations as to mate-
domly selected unemployment insurance claims. The          rial facts or who knowingly accept benefits to which they
results of these audits assist management with plans for   are not entitled. The law also provides for the prosecu-
detection and prevention of abuse of the Unemployment      tion of such individuals.
Insurance Program.
                                                           Overpayment made in such cases is computed without
The Quality Control Audit includes verification of wages   application of deductible earnings as otherwise provided
earned, separation information and the verification of     for in the law. In addition, a penalty of 10 percent may
the work search reported by the claimant for the weeks     be added to, and become part of, such overpayment.
involved. Personal interviews with selected claimants      Interest of one percent per month or fraction of a month
and employers are conducted to confirm both payroll        shall accrue until the overpayment (including penalty) is
information and work search activities. The results are    repaid. The Georgia Department of Labor also is empow-
used in determining if an improper payment has been        ered to intercept state income tax refunds or file civil
made and the reason for such payment.                      suits to recover an unemployment insurance overpay-
                                                           ment.




                                                NOTES




                                                                                                                     39
     DOL - 260




40
DOL - 1169




             41
                    Interested parties (claimant and employer) to a claim
                    have the right to challenge any adverse decision of
                    the Georgia Department of Labor, whether made by
                    a Claims Examiner, Administrative Hearing Officer
                    or the Board of Review. However, in order to pro-
                    tect their experience rating accounts, employers must
                    comply with certain procedures within prescribed
                    time limits.


                  PREDETERMINATION INTERVIEW
                  If a quit or discharge issue is involved, a fact-finding

     PROTECTING
                  interview is scheduled to take place after at least 7 days
                  from the date of filing of the claim. Predetermination
                  interviews are informal proceedings conducted in most
        YOUR      cases by telephone by claims examiners for the purpose
                  of gathering as much detailed information about the sepa-

       RIGHTS     ration as possible prior to making an initial determina-
                  tion.

                  Detailed separation information and timely response to
                  any fact-finding information requests are vital to protect
                  the employer's account. A faxed response is acceptable
                  as long as it is received timely. The law places the bur-
                  den of proof on the employer in cases involving dis-
                  charge. Copies of forms DOL-800, DOL-1199FF, warn-
                  ings, reprimands, performance appraisals, attendance
                  records, or any other documents regarding separation will
                  be beneficial to the case and may be faxed to the Cen-
                  tral Examining Unit prior to the telephone interview date.

                  APPEALS PROCESS
                  Filing an Appeal - After the predetermination interview,
                  a written nonmonetary determination (DOL-442A) will
                  be released to the claimant and the separating/most re-
                  cent employer. If the determination allows benefits to
                  the claimant, the employer may file an appeal by writ-
                  ing or faxing a letter to the field service office where the
                  claim originated or to the appeal section in Atlanta. The
                  appeal will be considered to have been timely filed if it
                  is received in a Georgia Department of Labor office within
                  the 15-day limit OR if it was mailed within that time
                  frame. (NOTE: Proof of mailing will be an official U. S.
                  Postal Service cancellation stamp only.) Any timely writ-
                  ten statement signed by the employer or a designated
                  representative stating dissatisfaction with the written
                  determination will initiate an appeal to an administra-
                  tive hearing officer. Form DOL-423 (Notice of Appeal)
                  will be used to notify employers of claimant appeals.

                  Levels of Appeal
                  1. The first level is a hearing before an administrative
                  hearing officer. A tape recording is made of testimony
                  given under oath from parties and witnesses at the hear-
                  ing. Evidence is considered and the result is issued in a


42
written decision. The decision either affirms, reverses or         Representation - Legal counsel may be obtained at one's
modifies the appealed determination. All witnesses and             own expense.
information should be presented at this level of appeal.
                                                                   Telephone Hearings - If the parties are located in differ-
2.The second level of appeal is to the Board of Review, a          ent towns or if not located near an established hearing
three-member panel appointed by the governor. An ap-               location, and it is extremely inconvenient or impossible
peal to the Board of Review of a decision issued by an             for both parties to appear at the same location, a tele-
administrative hearing officer must be made in writing             phone hearing will be arranged. Each party will receive
to the department within 15 days of the official date of           advance notice of the hearing. If either party objects to a
notification of the first level decision.                          telephone hearing, an in-person hearing will be con-
                                                                   ducted. The party requesting the in-person hearing will
The Board of Review does not take testimony. It reviews            travel to the hearing location nearest the other party for
a transcript of the first level appeal hearing. It is vital that   the hearing.
witnesses and testimony be presented at the first level of
appeal in order for the testimony to be on tape for con-           Postponement of Hearing - A hearing is postponed, gen-
sideration by the board. A written decision made by the            erally, only in cases of emergency. Any other request for
board is released to the interested parties.                       postponement should be made as soon as possible, well
                                                                   in advance of the date scheduled for the hearing.
3.Within 15 days after the Board of Review's decision
has become final, an aggrieved party may appeal by fil-            Written Decision - The administrative hearing officer's
ing a petition in the superior court of the county where           decision (DOL-473A, Decision of Administrative Hear-
the claimant was last employed. If the individual was last         ing Officer) will be mailed within a reasonable time af-
employed in another state, the appeal must be filed in             ter the close of the hearing. The decision will contain a
Fulton County, Georgia. All documents, papers and the              description of pertinent facts, reasoning of law and the
transcript of all testimony taken at the administrative            decision. The decision will give the appeal rights and
hearing, together with the Board of Review's findings of           the date that the decision becomes final if no further
fact and decision, may be presented to the court. Geor-            appeal is filed.
gia law provides for priority scheduling for such cases.

Hearing Schedule - A hearing before an administrative                Claimant Liability - If a claims examiner's determi-
hearing officer will be scheduled as quickly as possible.            nation which allowed benefits is reversed, the claim-
Form DOL-424A (Notice of Hearing) is used to notify                  ant will be asked to refund the benefits received
parties of the hearing schedule. Most hearings are held              while not eligible or disqualified, as specified by
within two to three weeks from the date the appeal is                the administrative hearing officer.
filed. If you know of any dates or times you or your wit-
nesses will not be available, advise the appeals section             Employer Tax Charges - If a claims examiner's de-
immediately. NOTE: See Postponement of Hearing.                      termination favorable to the employer is overturned
                                                                     by the administrative hearing officer, payment made
The board of review does not have a set schedule for                 to a claimant will be reflected on a subsequent quar-
meetings. A party wishing to argue his/her case in person            terly debit notice(s) to the chargeable employer.
before the board must make a written request to do so
within 10 days of the date the board's acknowledgment
                                                                   Withdrawal of Appeal - Any appeal may be withdrawn
has been mailed. If permission is granted to appear be-
                                                                   at any time by the appealing party by submitting a writ-
fore the board, both parties will be notified of the time
                                                                   ten request to the following address:
and place.

Preparation for First Level Hearing - Witnesses may be                        Georgia Department of Labor
presented by either side. If a witness refuses to appear                   Chief Administrative Hearing Officer
voluntarily, a subpoena may be obtained by either party                                  Suite 150
from the chief administrative hearing officer. As soon as                      148 International Blvd., N.E.
the notice of hearing date is received, a subpoena may
                                                                                 Atlanta, GA 30303-1751
be issued. It must be delivered by the party requesting it.
If additional information is needed, contact the chief                          Telephone (404) 656-3035
administrative hearing officer.




                                                                                                                             43
     DOL-423




44
DOL-424A




           45
     DOL - 442




46
                      DOL-473A
FACSIMILE OF PAGE 1




                                 47
                 In addition to the Unemployment Insurance program, the
                 Georgia Department of Labor provides numerous other
                 services and administers other programs to assist the la-
                 bor force and the employer community of the state. A
                 brief review of many of these follows. For more informa-
                 tion on any of the activities, contact the office at the
                 designated address and telephone number.

                 GOVERNOR'S EMPLOYMENT
                 AND TRAINING COUNCIL
                 The Governor's Employment and Training Council pro-
                 vides policy oversight for the department and includes
                 representation from employers, state and local govern-
                 ment, organized labor, community-based organizations
       OTHER     and the general public. The council's 30 members are
                 appointed by the governor and assist the department in

     PROGRAMS    planning new activities and evaluating existing programs
                 in addition to serving as the state Job Training Coordinat-
                 ing council under the Job Training Partnership Act.
        AND      The council also provides coordination with other agen-
      SERVICES   cies involved in training, education and human services.
                 In addition, the council makes recommendations to the
                 governor on a wide range of work force development
                 issues.

                              Georgia Department of Labor
                            Employment and Training Council
                              148 International Blvd., N.E.
                                Atlanta, GA 30303-1751
                                     (404) 656-7243

                 LABOR MARKET INFORMATION
                 Labor market information relates to the operation of la-
                 bor markets and the conditions affecting labor supply
                 and demand. It encompasses a wide range of factors in-
                 cluding population, employment by industry and occu-
                 pation, unemployment, wage and salary levels, and
                 changes taking place in any of these elements. The pri-
                 mary purpose of labor market information is to facilitate
                 the match between workers and jobs.

                 Labor market information is generated from employer
                 surveys, household surveys, unemployment insurance
                 claims data, special research projects, and a variety of
                 administrative data bases maintained within the depart-
                 ment.

                 A number of publications which contain the most fre-
                 quently requested kinds of information are produced by
                 Labor Market Information. Most are available at no cost.

                 A wide range of unpublished data relating to labor mar-
                 ket conditions is also available. The major types of un-
                 published data are summarized in the Georgia Directory
                 of Labor Market Information, which is available on re-
                 quest. (See next page for address.)

48
             Georgia Department of Labor                      department where non-compliance with the law is deter-
              Labor Market Information                        mined.
             148 International Blvd., N.E.
               Atlanta, GA 30303-1751                         Special certificates, required by law, for minors in the
                    (404) 656-3177                            field of entertainment are issued by the Child Labor sec-
                                                              tion based on applications submitted by the minor and
SAFETY ENGINEERING                                            the employer.
The Safety Engineering section is responsible for the in-
spection and safe operation of boilers, pressure vessels,     The section advises employers, minors, parents, school
elevators, escalators, stationary amusement parks, water      officials and any other interested parties of the require-
parks, traveling carnival rides, safety glass, high volt-     ments of the Georgia Child Labor Law and on the basics
age, ski lifts, go-karts and bungee jumping.                  of federal child labor laws. The section is available to
                                                              make presentations to any interested group (schools,
It administers the state's Right-to-Know program regard-      employers, parent groups, etc.)
ing hazardous chemicals in the workplace by providing
information, training, on-site surveys, procedure devel-                   Georgia Department of Labor
opment and other assistance to public employees, in-                           Child Labor Section
mates in state facilities and contractors performing work                    Suite 700 Sussex Place
on state property.                                                         148 International Blvd., N.E.
                                                                             Atlanta, GA 30303-1751
             Georgia Department of Labor                                          (404) 656-3613
                 Safety Engineering
                      Room 302                                ECONOMIC DEVELOPMENT
                223 Courtland Street                          The Economic Development and Employer Relations (ED
                 Atlanta, GA 30303                            & ER) Office assists business and industry considering
                   (404) 656-2966                             relocation or expansion of operations to Georgia. In mak-
                                                              ing presentations to prospects regarding work force is-
JOB TRAINING PARTNERSHIP                                      sues, ED & ER staff discuss labor quality, costs and avail-
The Georgia Job Training Partnership is a joint effort of     ability; employment laws; unemployment insurance taxes;
business, government and community leaders to increase        and GDL services to employers, all of which help make
employment opportunities in the state. It meets the needs     Georgia a pro-business state. At the request of most em-
of employers and workers by training economically dis-        ployers, the majority of this activity is conducted confi-
advantaged, unskilled or dislocated Georgians for jobs        dentially until such time as the business has selected a
that are in demand. The Job Training Partnership offers       Georgia site.
such programs as adult training, youth training, summer
youth employment and training, older worker training          As the link between the department and the state's eco-
and worker adjustment.                                        nomic development community, ED & ER staff represent
                                                              GDL to ensure that the work force advantages of doing
             Georgia Department of Labor                      business in Georgia are fully understood. Working coop-
                       Suite 650                              eratively with representatives of public utilities, trans-
             148 International Blvd., N.E.                    portation, chambers of commerce, other state agencies
               Atlanta, GA 30303-1751                         and a diversity of developers statewide, ED & ER focuses
                    (404) 656-7392                            on the department's role in helping to attract job oppor-
                                                              tunities to Georgia.
CHILD LABOR
                                                                         Georgia Department of Labor
The Child Labor section administers the Georgia Child
                                                                  Economic Development & Employer Relations
Labor Law which was passed to protect minors (those
                                                                         148 International Blvd., N.E.
who have not reached their 18th birthday) from danger-
                                                                           Atlanta, GA 30303-1751
ous work environments and to ensure that they have suf-
                                                                                (404) 656-2328
ficient time, while employed, to devote to school.

Work permits (employment certificates) required by law
                                                              EMPLOYMENT SERVICES
for minors to be employed legally are issued by school        The basic function of Employment Services is to bring
officials, but a copy of each certificate issued is submit-   individuals who are seeking employment together with
ted for review and maintenance by the Georgia Depart-         employers who are seeking workers. Many employment
ment of Labor. Work permits may be revoked by the             services and programs are available at the local depart-


                                                                                                                      49
ment of labor offices.                                       Federal Bonding Program (FBP) - Fidelity bonding insur-
                                                             ance coverage to monetary risk individuals.
Job Information System (JIS) - A computerized listing of
all job openings placed with the department by Georgia       Employer Services - Employer relations program offered
employers (over 17,000 each year).                           to foster harmonious relationship between employers and
                                                             the department by providing a full range of services, in-
Job Placement - The matching and referral of job ready       cluding referral of qualified applicants to job openings,
applicants to suitable job openings listed with the de-      assistance in initial staffing or expansion of a plant or
partment.                                                    firm, providing labor market information, assistance in
                                                             plant closings or layoffs and assistance in meeting affir-
Employment Counseling - Specialized services for appli-      mative action obligations.
cants who need assistance in becoming better prepared
to compete in the work force.                                Rapid Response Unit - A program to bring organizations
                                                             together to develop a local strategy for overcoming the
Aptitude/clerical skills testing - Standardized tests to     effects of economic dislocation whenever an area expe-
measure typing speed and general aptitude for various        riences business closings and layoffs. The field service
jobs.                                                        offices provide Basic Readjustment Service (job devel-
                                                             opment, and job search assistance, counseling, etc.) to
Veteran services - Priority service for veterans seeking     job-ready dislocated workers. The Trade Adjustment As-
work or training with special emphasis given to assisting    sistance program (for workers whose unemployment is
disabled veterans and veterans of the Vietnam era.           linked to increased imports of foreign-made products)
                                                             provides money for training, relocation and weekly al-
Agricultural services - Technical assistance for the agri-   lowances to workers enrolled in training.
cultural community with federal and state regulations
governing housing inspections.                               Work Opportunity Tax Credit Program (WOTC) - Tax in-
                                                             centives for employers who hire individuals from certain
Claimant Assistant Program (CAP) - Special reemploy-         target groups.
ment assistance to claimants designed to return them to
work more quickly in order to reduce the number of weeks     Alien Certification - A program in which the department
paid in U.I. benefits. This results in savings to the U.I.   works with employers in employing alien workers whose
Trust Fund.                                                  skills, knowledge and abilities are unavailable in the
                                                             U.S. labor force.
Profiling - A program to identify claimants who are most
likely to exhaust benefits. These individuals are referred
for mandatory reemployment services. Profiling extends                    Georgia Department of Labor
intensive services to a broader population.                                   Employment Services
                                                                          148 International Blvd., N.E.
                                                                          Atlanta, Georgia 30303-1751
                                                                                 (404) 656-6380




                                                  NOTES




50
                                                                            Job Training Division . . . . . . . . . . . . . . (404) 656-7392
                                                                            Labor Information . . . . . . . . . . . . . . . . (404) 656-3177

                DIRECTORY                                                   Safety Engineering . . . . . . . . . . . . . . . . (404) 656-2966

                                                                            Unemployment Insurance Division

                                                                            Claims Information . . . . . . . . . . . . . . . . . . . . 656-3045
         STATE ADMINISTRATIVE OFFICES                                         Appeals . . . . . . . . . . . . . . . . . . . . . . . . . . . 656-3035
                   148 International Blvd.,N.E.                               Board of Review . . . . . . . . . . . . . . . . . . . . . 656-2987
                    Atlanta, GA 30303-1751                                    Charge Unit . . . . . . . . . . . . . . . . . . . . . . . . 657-8915
                                                                              Interstate Unit . . . . . . . . . . . . . . . . . . . . . . 656-3195
                                                                              Investigations . . . . . . . . . . . . . . . . . . . . . . . 656-3045
                                                                              Partial Claims . . . . . . . . . . . . . . . . . . . . . . . 656-2991
DEPARTMENT TELEPHONE NUMBERS
                                                                              Central Examining Unit . . . . . . . . . . . . . . . 657-7900
Child Labor Section . . . . . . . . . . . . . . .          (404) 656-3613   Tax Information . . . . . . . . . . . . . . . . . . . . . . . 656-3122
Economic Development . . . . . . . . . . .                 (404) 656-2328     Adjudication (Employer Liability) . . . . . . . 656-5590
Employment Service . . . . . . . . . . . . . .             (404) 656-6380     Employer Accounts (Tax reports) . . . . . . . . 656-3061
Governor's Employment and                                                     Magnetic Media Unit . . . . . . . . . . . . . . . . . 656-6215
  Training Council . . . . . . . . . . . . . . . .         (404) 656-7243     Tax Rate Inquiries . . . . . . . . . . . . . . . . . . . 656-3129


FIELD SERVICE OFFICES*                                                         The telephone number listed below for selected offices
  *Following are the locations of all field service offices                 is the OLIVoR (voice response system) number for that
in the state. For a current telephone number, check your                    area. By dialing the OLIVoR number for the office near-
local telephone directory under Georgia, State of, Labor                    est you, you can obtain information about, and direc-
Department.                                                                 tions to, the office serving your zip code area.
                                              OLIVoR                                                                                     OLIVoR
 OFFICE
OFFICE . . . . . . . . . . . . . . . OLIVoR TELEPHONE                        OFFICE                                                    TELEPHONE
LOCATION
LOCATION . . . . . . . . . . . . TELEPHONE NUMBER
                                             NUMBER                         LOCATION                                                    NUMBER

Albany . . . . . . . . . . . . . . . . . . . . . . . .    (912) 430-2979    Griffin . . . . . . . . . . . . . . . . . . . . . . . .    (770) 412-4716
Americus                                                                    Gwinnett County . . . . . . . . . . . . . . . .            (404) 656-6000
Athens . . . . . . . . . . . . . . . . . . . . . . . .    (706) 369-6081    Habersham
Atlanta . . . . . . . . . . . . . . . . . . . . . . . .   (404) 656-6000    Hinesville
Augusta . . . . . . . . . . . . . . . . . . . . . . .     (706) 721-2011    Jesup
Bainbridge                                                                  Kings Bay
Blairsville                                                                 LaFayette
Blue Ridge                                                                  LaGrange . . . . . . . . . . . . . . . . . . . . . .       (706) 845-4227
Brunswick . . . . . . . . . . . . . . . . . . . . .       (912) 262-3311    Macon . . . . . . . . . . . . . . . . . . . . . . . .      (912) 751-4400
Cairo                                                                       Milledgeville . . . . . . . . . . . . . . . . . . .        (912) 445-6421
Camilla                                                                     Monroe
Carrollton . . . . . . . . . . . . . . . . . . . . . .    (770) 830-2387    Moultrie . . . . . . . . . . . . . . . . . . . . . . .     (912) 891-7140
Cartersville . . . . . . . . . . . . . . . . . . . .      (770) 387-4091    Newnan
Cedartown                                                                   Northwest Georgia
Clayton County . . . . . . . . . . . . . . . . .          (404) 656-6000    Perry
Cobb-Cherokee . . . . . . . . . . . . . . . . .           (404) 656-6000    Rome . . . . . . . . . . . . . . . . . . . . . . . . .     (706) 295-6145
Columbus . . . . . . . . . . . . . . . . . . . . . .      (706) 649-1141    Savannah . . . . . . . . . . . . . . . . . . . . . .       (912) 353-3168
Cordele                                                                     Statesboro . . . . . . . . . . . . . . . . . . . . .       (912) 871-1200
Covington                                                                   Sylvester
Dalton . . . . . . . . . . . . . . . . . . . . . . . .    (706) 272-2193    Thomasville
DeKalb County . . . . . . . . . . . . . . . . .           (404) 656-6000    Thomson
Douglas . . . . . . . . . . . . . . . . . . . . . . .     (912) 389-4435    Tifton . . . . . . . . . . . . . . . . . . . . . . . . .   (912) 386-7300
Dublin . . . . . . . . . . . . . . . . . . . . . . . .    (912) 275-6890    Toccoa
Eastman                                                                     Valdosta . . . . . . . . . . . . . . . . . . . . . .       (912) 245-3837
Elberton                                                                    Vidalia
Gainesville . . . . . . . . . . . . . . . . . . . .       (770) 535-6955    Waycross . . . . . . . . . . . . . . . . . . . . . .       (912) 287-6690
                                                                                                                                                    51
             A
             Adjustment-Amended or Corrected Reports . . . . . . . 15
             Administrative Assessments . . . . . . . . . . . . . . . . . . . 10
             Administrative Hearing Officer . . . . . . . . . . . . 2, 42-43
             Administrative Hearing Officer's Decision . . . . 43, 47
             Advances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
             Agricultural Employment . . . . . . . . . . . . . . . . . . . . . . 6
             Appeal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2, 42-43
             Audits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9, 38-39
             Average Annual Payroll . . . . . . . . . . . . . . . . . . . . 2, 11

             B
     INDEX   Bankrupt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
             Base Period . . . . . . . . . . . . . . . . . . . . . . . . . . . 2, 21-23
             Benefits . . . . . . . . . . . . . . . 21-23, 27-29, 36-39, 42-43
             Board and Lodging . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
             Board of Review . . . . . . . . . . . . . . . . . . . . . . . . . 42-43
             Bonuses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
             Burden of Proof . . . . . . . . . . . . . . . . . . . . . . . . . 27, 42

             C
             Calendar Week . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
             Casual Labor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
             Central Office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
             Certification of Claimant Employment . . . . . . . 38, 40
             Charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11, 31
             Child Labor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49
             Church or Religious Order . . . . . . . . . . . . . . . . . . . . . 8
             Claimant . . . . . . . . . . . . 2, 21-22, 27-28, 38-39, 42-43
             Claim(s) . . . . . . . . . . . . . . . . . . 21-23, 27-20, 38-39, 42
             Collection Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
             Commissions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
             Common Paymaster . . . . . . . . . . . . . . . . . . . . . . . . . . 7
             Computation Date . . . . . . . . . . . . . . . . . . . . . . . . . . 11
             Contributory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

             D
             Determination . . . . . . . . . . . . . . 3, 21-22, 27-28, 42-43
             Disaster Unemployment Assistance (DUA) . . . . . . . 37
             Discharge or Suspension . . . . . . . . . . . . . . . . 27-28, 42
             Disqualification for Benefits . . . . . . . . . . . . . . . . 27-30
             Domestic Service . . . . . . . . . . . . . . . . . . . . . . . . . .6-7
             Drawing Account . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

             E
             Economic Development . . . . . . . . . . . . . . . . . . . . . 49
             Educational Workers . . . . . . . . . . . . . . . . . . . . . . . . 28
             Elected Officials . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
             Employee Leasing Companies . . . . . . . . . . . . . . . . 3, 7
             Employer Account Number . . . . . . . . . . . . . . . . . . . . 3
             Employer Liability . . . . . . . . . . . . . . . . . . . . . . . . . .5-9

52
Employer Status Report . . . . . . . . . . . . . . . . . . . . 14-16
Employer Tax Charges . . . . . . . . . . . . . . . . . . . . . 10-12
                                                                                    N
Employer's Quarterly Tax and Wage Report . . . 15, 19                               Newspaper Carriers . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Employing Unit . . . . . . . . . . . . . . . . . . . . . . . . . . . 3, 7           Noncovered Employment . . . . . . . . . . . . . . . . . . . . . 8
Employment . . . . . . . . . . . . . . . . . . . . . . . . . . . 3, 5-9             Nonmonetary Determination . . . . . . . . . . . . . . . 22, 42
Employment Records . . . . . . . . . . . . . . . . . . . . . . . . 14               Nonprofit Organization . . . . . . . . . . . . . . . . . . 7, 10-11
Employment Services . . . . . . . . . . . . . . . . . . . . . 49-50                 Not Eligible . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3, 29
Experience Rating Account . . . . . . . . . . . . . . . . . 3, 11                   Notice of Appeal . . . . . . . . . . . . . . . . . . . . . . . . 42, 44
Extended Benefits . . . . . . . . . . . . . . . . . . . . . . . . . . 36            Notice of Hearing . . . . . . . . . . . . . . . . . . . . . . . 43, 45


F                                                                                   O
Failure to Comply . . . . . . . . . . . . . . . . . . . . . . . . . . 15            OLIVoR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51
Family Members . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Federal Identification Number . . . . . . . . . . . . . . . . . . 3                 P
Federal Unemployment Tax (FUTA) . . . . . . . . . . 3, 10                           Partial Unemployment Insurance Claims . . . . . . . 22-23
Fraud . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3, 38-39      Partner . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
                                                                                    Patients . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
G                                                                                   Penalty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15, 39
Government Workers . . . . . . . . . . . . . . . . . . . . . . . . . 8              Posters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . iii
Governor's Employment & Training Council . . . . . . 48                             Predecessor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3, 9
                                                                                    Predetermination (fact-finding) Interview . . . . . 21, 42

H                                                                                   Private Employment . . . . . . . . . . . . . . . . . . . . . . . . . 6

Holiday Pay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
                                                                                    Q
I                                                                                   Quality Control Program . . . . . . . . . . . . . . . . . . . . . 39
                                                                                    Quarterly Crossmatch System . . . . . . . . . . . . . . . . . 38
Independent Contractors . . . . . . . . . . . . . . . . . . . . .7-8                Quarterly Statement of Benefit Charges . . . 31, 33, 38
Inmates in a State Prison . . . . . . . . . . . . . . . . . . . . . . 8             Quarterly Wage Audit Inquiry . . . . . . . . . . . . . . . . . 38
Insurance Agent(s) or Solicitor(s) . . . . . . . . . . . . . . . . 8
Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15, 39
Internship (Medical) . . . . . . . . . . . . . . . . . . . . . . . . . 8
                                                                                    R
Interstate Claims . . . . . . . . . . . . . . . . . . . . . . . . . . . 23          Rate Computations . . . . . . . . . . . . . . . . . . . . . . . . . 11
                                                                                    Real Estate Agents . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

J                                                                                   Refusal of Job or Referral . . . . . . . . . . . . . . . . . . . . . 28
                                                                                    Reimbursable Bill . . . . . . . . . . . . . . . . . . . . . . . 31, 34
Job Training . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49       Reimbursable Employers . . . . . . . . . . . . . . . . 4, 10-11
                                                                                    Reimbursable Employer's Quarterly Bill . . . . . . 11, 34
L                                                                                   Religious Orders . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Labor Dispute . . . . . . . . . . . . . . . . . . . . . . . . . . . 3, 28           Reporting Requirements . . . . . . . . . . . . . . . . . . . . 14-15
Labor Market Information . . . . . . . . . . . . . . . . . . 48-49                  Request for Separation Information . . . . . . . . . . . 30,32
Law . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3   Retirement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
Liability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5-9    Retirement Pay . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
Liable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10-11
                                                                                    S
M                                                                                   Safety Engineering . . . . . . . . . . . . . . . . . . . . . . . . . . 49
Magnetic Media Reporting . . . . . . . . . . . . . . . . . . . 15                   Salary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Mass Separations . . . . . . . . . . . . . . . . . . . . . . . . . . . 23           Secondary Computation . . . . . . . . . . . . . . . . . . . . . 21
Mass Separation Notice . . . . . . . . . . . . . . . . . . . . 23-25                Self-employed Individuals . . . . . . . . . . . . . . . . . . . . . 8
Maximum Benefit Amount . . . . . . . . . . . . . . . . . . . 22                     Separation Notice . . . . . . . . . . . . . . . . . . . . . . . 30, 35
Monetary Determinations . . . . . . . . . . . . . . . . . . 21-22                   Sick Pay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Most Recent Employer . . . . . . . . . . . . 3, 11, 27, 30, 38                      Special Types of Assistance . . . . . . . . . . . . . . . . . 36-37
Multiple Worksite Reports . . . . . . . . . . . . . . . . . . . . 15                Statewide Reserve Ratio . . . . . . . . . . . . . . . . . . . 11-12


                                                                                                                                                                 53
Student Nurses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Students . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
                                                                                   V
Successors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4, 9      Vacation Pay . . . . . . . . . . . . . . . . . . . . . . . . . . 5, 28-29
                                                                                   Valid Claim . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4, 21
Suspension or Discharge . . . . . . . . . . . . . . . . 27-28, 42
                                                                                   Voluntary Contribution . . . . . . . . . . . . . . . . . . . . 4, 12
                                                                                   Voluntary Election of Coverage . . . . . . . . . . . . . . . . 8-9
T                                                                                  Voluntary Quitting . . . . . . . . . . . . . . . . . . . . . . . . . . 27
Taxable Wage Base . . . . . . . . . . . . . . . . . . . . . . . . . 10             Volunteering for a Layoff . . . . . . . . . . . . . . . . . . . . . 22
Taxation of Benefits . . . . . . . . . . . . . . . . . . . . . . . . . 11
Tax Rates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10-12
Telephone Hearings . . . . . . . . . . . . . . . . . . . . . . . . . 43
Termination of Liability . . . . . . . . . . . . . . . . . . . . . . . 9           W
Test, 1-2-3-4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6    Wages . . . . . . . . . . . . . . . . . . 5-6, 10-11, 21-23, 27-28
Tips and Gratuities . . . . . . . . . . . . . . . . . . . . . . . . . . . 5        Wages in Lieu of Notice . . . . . . . . . . . . . . . . . . . . . 28
Trade Adjustment Assistance (TAA) . . . . . . . . . . . . . 36                     Weekly Benefit Amount . . . . . . . . . . . . . 21-22, 27-28
Trainee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28     Weekly Report of Low Earnings . . . . . . . . . . . 22-23, 26
Training Course . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28         Worker Adjustment Assistance (WAA) . . . . . . . . . . . 37
Travel Expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6        Workers' Compensation . . . . . . . . . . . . . . . . . . . . . . 28




54
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     NOTES




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