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This pamphlet was developed by the Georgia Department of Labor to provide general information regarding unemployment insurance taxes. It is designed to convey to employers doing business (or considering doing business) in Georgia a basic idea of the requirements and responsibilities relating to this tax.
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What
is Unemployment Insurance?
Unemployment insurance provides temporary income replacement to workers who have lost their jobs through no fault of their own. You, the employer, pay unemployment insurance costs with state unemployment tax (SUTA) and federal unemployment tax (FUTA) dollars. State taxes finance the Georgia Unemployment Compensation Trust Fund, from which benefits to eligible unemployed workers are paid and FUTA taxes help finance the operation of the program.
What
is the Role of the Department of Labor?
The Unemployment Insurance Division of the Georgia Department of Labor is responsible for processing unemployment insurance claims and appeals; determining employer liability and tax rates; and processing employers' quarterly tax and wage reports.

Who
is Liable for Unemployment Tax?
4 A private business employer with at least one worker in 20 different calendar weeks during a calendar year, or with a payroll of at least $1,500 in any calendar quarter.
4 An employer who acquires substantially all of a liable business in Georgia.
4 An employer subject to FUTA.
4 A 501(c)(3) nonprofit organization with at least four workers in 20 different weeks during a calendar year.
4 An employer with agricultural labor of 10 or more workers on any day during 20 different weeks in a calendar year, or with $20,000 or more payroll for any calendar quarter.
4 An employer with domestic employment in a private home, college club, fraternity or sorority with a payroll of at least $1,000 in a calendar quarter.
4 A state or local governmental agency or department.
4 An employee leasing company or temporary help contracting firm that, under contract, supplies individuals to perform services for clients or customers.

How
Do I Apply for a Georgia Unemployment Tax Number?
The Georgia Employment Security Law and Rules of the Georgia Department of Labor require each employer to submit information for determining liability.
As an employer (or potential employer) in the State of Georgia, you are required to complete an Employer Status Report form. This form may be obtained by contacting the Department's Adjudication Section at (404) 656-3069 or mail your request to:
Georgia Department of Labor Adjudication Section, Suite 850
148 International Blvd., NE Atlanta, GA 30303-1751
Once liability is established you will receive an employer liability packet with a First-Time Filer and Refiler Booklet, which contains important information and samples to guide you through form completion and the reporting process. There will also be an official determination of liability with full appeal rights.
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This information is not intended to cover all applications of the law or to answer all questions. If you need specific information about liability under the law, please call the Adjudication number above or the Policy and Procedures Section at (404)656-3070 for information about the Unemployment Insurance program in general.

The Department will provide, upon request, various publications which will assist you in learning more about the Unemployment Insurance program. To obtain any of the following publications, please call Policy and Procedures at 404-656-3070.
Employment Security Law - (Georgia Code, Title 34, Chapter 8)
The Employer's Handbook - (A layman's guide to the liability, tax and benefit provisions of the Employment Security Law)
Benefit Rights and Responsibilities (A simplified explanation of the benefit provisions of the Employment Security Law)
Appeals - (An explanation of the administrative appeals process for benefit non-monetary determinations)

UNEMPLOYMENT INSURANCE TAX

Georgia Department of Labor 148 International Blvd. NE Atlanta, GA 30303-1751 404-656-3000
DOL-4L(4/96)

Georgia Department of Labor