Georgia Code
Article 5 - Contributions and Payments in Lieu of Contributions
§ 34-8-155. Benefit Experience; Variations From Standard Rate

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shall not be imposed above the level of 1.0 percent of statutory contribution rates.
RATE TABLE FOR EMPLOYERS WITH POSITIVE RESERVE ACCOUNTS If the excess percentage: Equals But Is The Contribution or Less Rate Is Exceeds Than (Percent) 0.00 0.86 2.16 0.86 1.17 2.08 1.17 1.48 2.00 1.48 1.79 1.92 1.79 2.10 1.84 2.10 2.41 1.76 2.41 2.72 1.68 2.72 3.04 1.60 3.04 3.35 1.52 3.35 3.65 1.44 3.65 3.97 1.36 3.97 4.29 1.28 4.29 4.60 1.20 4.60 4.91 1.12 4.91 5.22 1.04 5.22 5.53 0.96 5.53 5.84 0.88 5.84 6.15 0.80 6.15 6.47 0.72 6.47 6.77 0.64 6.77 7.08 0.56 7.08 7.40 0.48 7.04 7.71 0.40 7.71 8.02 0.32 8.02 8.33 0.24 8.33 8.64 0.16 8.64 8.95 0.08 8.95 and over 0.04
RATE TABLE FOR EMPLOYERS WITH DEFICIT RESERVE ACCOUNTS If the deficit percentage: Equals But Is The Contribution or Less Rate Is Exceeds Than (Percent) 0.0 0.5 2.2 0.5 1.5 2.4 1.5 2.5 2.6 2.5 3.5 2.8 3.5 4.5 3.0 4.5 5.5 3.2 5.5 6.5 3.4 6.5 7.5 3.6 7.5 8.5 3.8 8.5 9.5 4.0 9.5 10.5 4.2 10.5 11.5 4.4 11.5 12.5 4.6 12.5 13.5 4.8 13.5 14.5 5.0 14.5 15.5 5.2 15.5 and over 5.4
RATE TABLE FOR EMPLOYERS WITH POSITIVE RESERVE ACCOUNTS If the excess percentage: Equals But Is The Contribution or Less Rate Is Exceeds Than (Percent) 0.0 0.86 2.125 0.86 1.17 2.043 1.17 1.48 1.962 1.48 1.79 1.881 1.79 2.10 1.800 2.10 2.41 1.725 2.41 2.72 1.643 2.72 3.04 1.562 3.04 3.35 1.481 3.35 3.65 1.400 3.65 3.97 1.325 3.97 4.29 1.243 4.29 4.60 1.162 4.60 4.91 1.081 4.91 5.22 1.000 5.22 5.53 0.925 5.53 5.84 0.843 5.84 6.15 0.762 6.15 6.47 0.681 6.47 6.77 0.600 6.77 7.08 0.525 7.08 7.40 0.443 7.40 7.71 0.362 7.71 8.02 0.281 8.02 8.33 0.200 8.33 8.64 0.125 8.64 8.95 0.043 8.95 and over 0.040
RATE TABLE FOR EMPLOYERS WITH DEFICIT RESERVE ACCOUNTS If the deficit percentage: Equals But Is The Contribution or Less Rate Is Exceeds Than (Percent) 0.0 0.5 2.16 0.5 1.5 2.36 1.5 2.5 2.56 2.5 3.5 2.76 3.5 4.5 2.96 4.5 5.5 3.16 5.5 6.5 3.36 6.5 7.5 3.56 7.5 8.5 3.76 8.5 9.5 3.96 9.5 10.5 4.16 10.5 11.5 4.36 11.5 12.5 4.56 12.5 13.5 4.76 13.5 14.5 5.96 14.5 15.5 5.16 15.5 and over 5.40
RATE TABLE FOR EMPLOYERS WITH DEFICIT RESERVE ACCOUNTS If the excess percentage: Equals But Is The Contribution or Less Rate Is Exceeds Than (Percent) 0.0 0.86 2.110 0.86 1.17 2.028 1.17 1.48 1.947 1.48 1.79 1.866 1.79 2.10 1.785 2.10 2.41 1.710 2.41 2.72 1.628 2.72 3.04 1.547 3.04 3.35 1.466 3.35 3.65 1.385 3.65 3.97 1.310 3.97 4.29 1.228 4.29 4.60 1.147 4.60 4.91 1.066 4.91 5.22 0.985 5.22 5.53 0.910 5.53 5.84 0.828 5.84 6.15 0.747 6.15 6.47 0.666 6.47 6.77 0.585 6.77 7.08 0.510 7.08 7.40 0.428 7.40 7.71 0.347 7.71 8.02 0.266 8.02 8.33 0.185 8.33 8.64 0.110 8.64 8.95 0.028 8.95 and over 0.025
RATE TABLE FOR EMPLOYERS WITH DEFICIT RESERVE ACCOUNTS If the deficit percentage: Equals But Is The Contribution or Less Rate Is Exceeds Than (Percent) 0.0 0.5 2.15 0.5 1.5 2.35 1.5 2.5 2.55 2.5 3.5 2.75 3.5 4.5 2.95 4.5 5.5 3.15 5.5 6.5 3.35 6.5 7.5 3.55 7.5 8.5 3.75 8.5 9.5 3.95 9.5 10.5 4.15 10.5 11.5 4.35 11.5 12.5 4.55 12.5 13.5 4.75 13.5 14.5 4.95 14.5 15.5 5.15 15.5 and over 5.40
History. Code 1981, § 34-8-155 , enacted by Ga. L. 1991, p. 139, § 1; Ga. L. 1996, p. 670, § 1; Ga. L. 1996, p. 693, § 2; Ga. L. 1999, p. 449, § 3; Ga. L. 1999, p. 521, § 3; Ga. L. 2002, p. 1119, § 4; Ga. L. 2005, p. 1200, § 4/HB 520; Ga. L. 2011, p. 390, § 2/HB 292; Ga. L. 2016, p. 545, § 3/HB 904.
The 2016 amendment, effective July 1, 2016, substituted “December 31, 2022” for “December 31, 2016” in subsections (c) and (e).
Code Commission notes.
Pursuant to Code Section 28-9-5, in 2002, the semicolon at the end of subparagraph (f)(1)(D) was deleted.
Editor’s notes.
Ga. L. 1999, p. 449, § 1, and Ga. L. 1999, p. 521, § 1, not codified by the General Assembly, provides that: “This Act shall be known and may be cited as the ‘Workforce Reinvestment Act of 1999’.”
Ga. L. 2002, p. 1119, § 1, not codified by the General Assembly, provides that: “This Act shall be known and may be cited as the ‘Employment Security and Enhancement Act of 2002’.”
Law reviews.
For note on the 2002 enactment of this chapter, see 19 Ga. St. U.L. Rev. 258 (2002).