However, these incentive payments shall be included as salary in the pay period granted and shall be subject to employee withholding taxes in that pay period. If state or federal law otherwise requires an incentive payment to be included in salary for computing a benefit, the incentive shall be deemed to have been paid, for such purpose only, annualized in equal installments prospectively over the following 12 months.
When an incentive payment will be included in salary for computing retirement benefits, the incentive shall be deemed to have been paid, for such purpose only, annualized in equal installments prospectively over the following 12 months. These incentive payments shall be included as salary in the pay period granted and shall be subject to employee withholding taxes in that pay period. If state or federal law otherwise requires an incentive payment to be included in salary for computing a benefit, the incentive shall be deemed to have been paid, for such purpose only, annualized in equal installments prospectively over the following 12 months.
History. Code 1981, § 45-21-9 , enacted by Ga. L. 2001, p. 500, § 1; Ga. L. 2006, p. 760, § 1/SB 472.
Structure Georgia Code
Title 45 - Public Officers and Employees
Chapter 21 - Employees’ Suggestion and Meritorious Awards Program
§ 45-21-2. Establishment of Employees’ Suggestion and Awards Program; Implementation
§ 45-21-3. Preparation of Rules
§ 45-21-4. Employment of Staff
§ 45-21-7. Awards to Employees
§ 45-21-8. Costs to Be Borne by Board and Appointing Authorities
§ 45-21-9. Incentive Payments Not to Be Included in Calculation of Retirement Benefits