Georgia Code
Article 5 - Contributions and Payments in Lieu of Contributions
§ 34-8-172. Surety Bond Required of Employee Leasing Company

The Commissioner shall require any employee leasing company, as defined in Code Section 34-8-32, to post a surety bond or such equivalent financial securities as approved by the Commissioner in such an amount as needed to cover the total of any potential tax liability which may reasonably be expected to be incurred by such employer. In the event an employee leasing company is unable to procure such bond or security, the employee leasing company may report such employees as being in the employment of its client employers, notwithstanding any provision of Code Section 34-8-32 to the contrary.
History. Code 1981, § 34-8-172 , enacted by Ga. L. 1991, p. 139, § 1.
Administrative rules and regulations.
Employee leasing companies, Official Compilation of the Rules and Regulations of the State of Georgia, Georgia Department of Labor, Employment Security Law, Requirements for Employees and Employers, § 300-2-7.07.

Structure Georgia Code