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Georgia Rules and Regulations (Ga. Comp. R. & Regs.)

300-2-3

Ga. Comp. R. & Regs. 300-2-3

Tax Rates and Covered Employment

300-2-3-.01Quarterly Tax Payments 300-2-3-.02Penalty and Interest 300-2-3-.02v2[Effective 8/9/2026] Penalty and Interest 300-2-3-.03Refund and Adjustment Procedure 300-2-3-.04Computation of Rates 300-2-3-.05Charges to Experience Rating Account 300-2-3-.06Constructive Knowledge of Work Performed 300-2-3-.07Included Employment: Localization of Services 300-2-3-.08RepealedRepealed 300-2-3-.09Domestic Service Included in Employment 300-2-3-.10Domestic Service Excluded from Employment 300-2-3-.11Family Service 300-2-3-.12Casual Labor 300-2-3-.13Commissioned Insurance Agents 300-2-3-.14Real Estate Agents 300-2-3-.15Included and Excluded Service During a Pay Period 300-2-3-.16Agricultural Labor 300-2-3-.17Successorship 300-2-3-.18Partial Transfer of Employment Experience 300-2-3-.19Inactivation of Accounts 300-2-3-.20Voluntary Contributions 300-2-3-.21Delinquent Pandemic Quarter Interest