Rule 300-2-3-.11. Family Service

(1) General definition. Family service is exempt under the law only if a required family relationship exists between the employee and all members of the employing unit (individual owner or partners). Services performed in the employ of a corporation are not exempt. (2) Family relationship requirement. (a) One of the following relationships must exist for family service to be exempt: 1. An individual employed by his or her spouse; 2. A parent employed by his or her son or daughter; or 3. A child under the age of twenty-one (21), married or single, employed by a parent. (b) In the parent-child employment situation, the exempt family relationship is met even if the child is an adopted child, stepchild, or foster child; the foster child, however, must be living with the foster parent. (3) Examples of family relationships which are or are not exempt. A required family relationship (not necessarily the same relationship) must exist between the employee and each member of the employing unit. Examples are: (a) A woman who is employed by a partnership composed of her husband and her son is exempt from "employment"; (b) A woman who is employed by a partnership composed of her husband and his brother is not exempt from "employment" because the required family relationship between the woman and her brother-in-law does not exist; or (c) A man who is employed by a partnership composed of his wife and his son-in-law is not exempt from "employment" because the required family relationship between the man and his son-in-law does not exist. Cite as Ga. Comp. R. & Regs. R. 300-2-3-.11
Authority: O.C.G.A. Secs. 34-8-70, 34-8-150.
History. Original Rule entitled "Family Service" adopted. F. Aug. 28, 1992; eff. Sept. 17, 1992.
Amended: F. Jun. 25, 1998; eff. July 15, 1998.