Unemployment insurance : your rights and responsibilities : partial claimants benefits information

agency, you may be required to have a deduction made from your weekly check. The deduction may also be the result of a voluntary agreement.
Overpayment - If you have collected unemployment insurance to which you were not entitled and an overpayment was established, deductions will be made from your unemployment checks.
5. OVERPAYMENTS AND FRAUD
If you receive benefits to which you are not entitled, an overpayment will be established and you will be required to repay the money to the Department.
Your State Income Tax refunds may be intercepted and used to apply to any outstanding overpayment.
If you knowingly and willfully provide false information to establish eligibility for or to receive benefits to which you are not entitled, you will not only have to repay the benefits, YOU MAY BE PROSECUTED FOR FRAUD IN A COURT OF LAW.
6. PRIVACY ACT STATEMENT
The Privacy Act of 1974 requires that you be furnished the following information because your Social Security number must be furnished on all documents pertaining to claims for unemployment insurance.
Your Social Security number is solicited under the authority of the Internal Revenue Code of 1954 [26 U.S.C. 85,6011 (A) 6050B and 6109(a)]
You will be asked to provide your Social Security Number when you first file your claim. Should you decline to disclose your Social Security Number YOUR CLAIM FOR UNEMPLOYMENT INSURANCE WILL NOT BE PROCESSED.
Your Social Security Number will be used: To process your claim To store and locate your claim records To report your unemployment insurance payments
as potentially taxable income to the IRS To verify your eligibility for unemployment insur-

ance and for other public assistance benefits For statistical purposes
7. RECORDS - PRIVATE AND CONFIDENTIAL
Records or documents submitted to the Georgia Department of Labor in regard to a claim are protected by Georgia law. They may be released only under certain circumstances as provided by OCGA Section 34-8-121.
8. REPORTING ON A CLAIM
You MUST report on your claim as instructed by the Georgia Department of Labor. Failure to report as instructed may result in benefits being stopped or delayed.
REMEMBER
Report as required by the Department
Report any of the following conditions, or situations when completing your DOL-408 'Weekly Report of Low Earnings':
Earnings received (or to be received) for work you do
Earnings from self-employment
Earnings from commissioned employment
Application for, or receipt of, a retirement pension
You cannot file a DOL-408 if:
You are on vacation or leave of absence
You are a part-time employee
You are not able to work any day
You are unavailable for work for one or more days during the week
You are the sole proprietor of the business
WARNING: You must respond to either mail or telephone inquiries from the Georgia Department of Labor. Failure to do so may result in your payments being delayed or stopped.

UNEMPLOYMENT INSURANCE
PAR T IAL CL AIMANT S B E NE F IT S INF OR MAT ION Georgia Department of Labor
DOL-414B (R-4/98)

PARTIAL UNEMPLOYMENT INSURANCE
Partial unemployment insurance benefits are paid to an employee who has a regular, fulltime job but who sometimes works less than full time because of a lack of work. Your employer files your weekly claim for benefits on a form DOL-408, 'Low Earnings Report'.
1. ELIGIBILITY REQUIREMENTS
To be eligible for partial U.I. benefits,YOU must:
be a citizen of the United States or a lawfully admitted alien (You must submit proof of alien status which will be verified with INS.)
be able to work be available for work with your regular employer have no restrictions that would keep you from
accepting any work offered to you by your employer. be working as a full-time employee for the employer be unemployed or partially unemployed due to a lack of work only sign a 'Low Earnings Report' which is completed by your employer NOT be on a regular scheduled vacation shutdown NOT have earned more than your weekly unemployment benefit amount plus $30 during the week being claimed
2. ESTABLISHING A CLAIM FOR UNEMPLOYMENT INSURANCE
You must have worked and earned wages with employers who pay unemployment insurance taxes or who reimburse the Department of Labor for benefits paid to their former employees.
You must have worked and earned these wages in at least 2 quarters of the 'base period' (the first 4 of the last 5 completed calendar quarters prior to the effective date of your claim).
You must have been paid at least $1296 in the two quarters of the base period in which you earned the most money.

Your total base period earnings must be at least 1 and 1/2 times the amount of earnings in your highest quarter of the base period. (An alternate calculation will be made if the only reason you cannot establish a claim is the 1 and 1/2 times requirement.)
You will be mailed a monetary determination when your initial claim is filed. This will show all the base period wages on file for you. If you think any wages are incorrect or are missing, you must file a written appeal within 15 days of the release date of the determination.
3. SPECIAL CONSIDERATIONS
A. The 'Low Earnings Report' form will not be accepted and you must report to the nearest Georgia Department of Labor office if you:
had employment in another state in the last 18 months
had employment with the federal government or active military service in the last 18 months
had employment under a different Social Security number in the last 2 years
B. If you had already established a claim before your employer submitted a 'Low Earnings Report', that claim may still be in effect. Any action pending on that claim must be handled and could affect your week(s) of partial benefits.
EXAMPLE: If you had been disqualified with the requirement to earn 10 times your weekly benefit amount, proof of earning that amount must be submitted to the Department before partial benefits can be paid.
C. If you are separated from the employer who is filing your partial claim forms and you want to claim regular unemployment benefits you must report to the local claims office. Your eligibility will be determined based on the reason for your separation and other factors.
D. If you claim 6 consecutive weeks of benefits and have no earnings for ANY of the weeks, you must

report to the local claims office. You cannot continue to draw benefits by signing the 'Low Earnings Report' form.
4. INFORMATION ABOUT BENEFIT PAYMENTS
Income Tax Unemployment insurance benefit payments are taxable by the federal and state governments as earned income and must be reported on your income tax forms if you are required to file such forms. You may elect to have the Georgia Department of Labor withhold these taxes for you or you can pay the taxes yourself. You will be mailed a form 1099G in January showing the amount of unemployment benefits you were paid for the preceding year. Your employer will ask you to sign a statement indicating whether or not you want the Department to withhold taxes. If you elect to have the Department withhold these taxes, 15% of your benefit payment would be withheld for federal taxes and 6% for state taxes.
Deductions There are certain required deductions which may reduce your weekly benefit payment
Earnings - Your employer will report your earnings on the DOL-408 form. If you had earnings with anyone else, You MUST report those earnings in the week in which you earned them. This may not be the week you actually were paid. ANY EARNINGS OVER $30 WILL BE DEDUCTED FROM YOUR WEEKLY BENEFIT AMOUNT. For example, if you earn $52 in a week you will report the $52 but $30 will be subtracted from those earnings. Therefore, $22 ($52 minus $30) will be deducted from your weekly benefit amount for that week.
Retirement - If you are receiving a pension, retirement pay or other similar payment, you MUST report the income. You will receive a written determination advising you of the effect of the payment on your weekly benefit amount.
Child Support Obligations - If you are required to make child support payments to a court, district attorney's office or other child support enforcement