1. (1) All liable employers are required to file tax and wage reports pursuant to these rules and in accordance with the instructions issued by the department for the applicable filing method and format.
2. (2) Employer tax and wage reports shall contain the full first and last name, valid social security number, amount of quarterly wages paid for each individual employee, and any other information as the Commissioner may prescribe. An employer shall ascertain and report the correct social security number of each individual employee in accordance with Rule 300-2-7-.01.
3. (3) Employers with domestic employment only shall file tax and wage reports with the department annually on or before January 31st of each year for the prior calendar year. All other employers shall file reports with the department quarterly on or before the last day of the month following the end of each calendar quarter. Except for the annual reporting of wages and taxes, requirements for reporting wages by employers of domestic employment shall be the same as for all other employers.
4. (4) A tax and wage report is filed on the date received by the department or, if an electronic report is not required, when placed in the mail service. When placed in the mail service, the postmark cancellation date shall control over any prior postage meter date shown on the envelope or package.
5. (5) A tax and wage report that is not filed when due shall be subject to the late filing penalty in O.C.G.A. Section 34-8-165(b) until properly filed. In addition to the late filing penalty, if a report remains unfiled, the employer may become ineligible for an experience rated tax rate, and the employer's tax rate shall be calculated in accordance with O.C.G.A. Section 34-8-155(b).

6. (6) Mandatory electronic reporting.

   1. (a) All employers shall submit tax and wage reports electronically in a format approved by the Commissioner, unless expressly authorized by the department to file by a different method.
   2. (b) If an employer or an employer's agent fails to file a report electronically when required by this rule, the report may be treated as not filed and subject to late filing penalties and loss of experience rated tax rate.
7. (7) Any corrections, additions, or adjustments to the regular report filed for any quarter should be reported on Form DOL-3C "Add New Wages and/or Correct Reported Wages" including the reason for the adjustment to the original report, or electronically as directed by the department. Taxes on any additional wages shall be calculated at the tax rate in effect during the quarter in which the wages were paid.
8. (8) All wages paid an employee in insured employment shall be reported for the quarter in which payment was actually made to the employee. When payment has been made by check, the remuneration shall be reported for the quarter in which the employee's paycheck is dated. For wages paid by electronic funds transfer, direct deposit, payroll card, or any other cash, electronic, or non-cash medium, the remuneration shall be reported in the quarter in which the funds or benefit are made available to the employee.
9. (9) An employer that has no employment in a calendar quarter, shall, within the prescribed time, either electronically file a report showing no wages, as directed by the department, or shall write across the face of the report "No Employment" and shall date, sign, and mail the report to the department.

10. (10) Required reporting of additional wage data.

    1. (a) Whenever additional wage information is needed by the department to determine regular or alternative base period wages, each employer shall report such additional wage information as may be requested by the department. Employers shall report the additional wage information by the date designated by the department in its request.
    2. (b) A report of additional wage data made in response to a department request under subparagraph (a) is not a substitute for quarterly tax and wage reports required under paragraph (1) above or for annual reports required of employers with domestic employment only. A report of additional wage data made in response to a department request under subparagraph (a) shall not relieve the employer from properly reporting all wage information with the appropriate quarterly or annual report, when such report is due.
    3. (c) Whenever additional wage information requested by the department under subparagraph (a) of this paragraph is not received by the department within the time required, the department may use documentary information supplied by the benefit claimant (cash receipts, wage check stubs, and Internal Revenue Service tax forms 1099 or W-2) to determine base period wages.

11. (11) Reporting for administrative assessment.

    1. (a) All provisions of these regulations with respect to taxes, contributions, penalty, interest and costs shall apply with equal force and effect to the administrative assessment specified in O.C.G.A. Section 34-8-180, et seq. Tax and wage reports shall include all information with respect to administrative assessments. This information shall be reported on the same form, by the same method, or in the same format, and shall be submitted at the same time, as all other information in an employer's tax and wage report.
    2. (b) All wages as described above in these rules shall be applied against the employer's rate of contribution as well as the administrative assessment.
    3. (c) Administrative assessments which are not paid when due shall be collected in the same manner as that provided in the Employment Security Law for the collection of contributions, taxes, penalties, interest, costs and reimbursements in lieu of contributions. Any amount due as an assessment may be included in tax executions along with other such payments due or may be collected by separate tax executions.
    4. (d) Any assessment which becomes delinquent, regardless of whether other funds are due from the respective employer, shall bear interest at the rate provided for delinquent contributions in O.C.G.A. Section 34-8-166.
    5. (e) Any delinquent assessment shall become the personal debt of the person required under the provisions of O.C.G.A. Section 34-8-167 to file returns or to pay assessments provided under O.C.G.A. Section 34-8-180, et seq.

Authority: O.C.G.A. §§ 34-2-6(a)(4), 34-8-70(b), 34-8-150(a), 34-8-165(a), 34-8-180(b), 34-8-183.

History. Original Rule entitled "Hazardous Materials Overhead" adopted. F. and eff. May 18, 1965.

Amended: Rule renumbered as and Rule 300-1-2-.02, entitled "Reports," renumbered as 300-2-2-.02. F. May 20, 1966; eff. June 8, 1966.

Repealed: New Rule entitled "Employer Tax and Wage Reports" adopted. F. Oct. 16, 1974; eff. Nov. 5, 1974.

Amended: F. Nov. 4, 1976; eff. Nov. 24, 1976.

Repealed: New Rule of same title adopted. F. June 29, 1979; eff. July 19, 1979.

Repealed: New Rule of same title adopted. F. Oct. 24, 1983; eff. Nov. 13, 1983.

Amended: F. Jan. 9, 1989; eff. Jan. 29, 1989.

Repealed: New Rule of same title adopted. F. Aug. 28, 1992; eff. Sept. 17, 1992.

Amended: F. June 25, 1998; eff. July 15, 1998.

Amended: F. Dec. 10, 2002; eff. Jan. 1, 2003, as specified by the Agency.

Amended: F. Jan. 24, 2020; eff. Feb. 13, 2020.

Amended: F. Oct. 29, 2024; eff. Nov. 18, 2024.

Amended: F. July 20, 2026; eff. Aug. 9, 2026.