Presented by HET Online

OUR SERVICES Flash Demo LOGIN

Home Glossary More Links Ask Forum Calculate Federal Summary Federal Forms GEORGIA SUMMARY A more detailed explanation is available at these Georgia websites: Unemployment Insurance: The Employer's Handbook, Form DOL-224 AND Employer's Tax Guide, Department of Revenue AND Information About Unemployment Insurance for Employers, Pamphlet DOL-4E First, determine if you are legally a household employer (see Home page link, or the government's tax guides.) Then, be sure you fulfill the federal requirements first, before turning to these state requirements. Subject to Unemployment (SUI) if you pay combined wages of $1000 in any calendar quarter. Income tax withholding is optional. Worker's Compensation insurance may be required, but is not part of employment taxation. Check with your own insurance agent or your state. The employer registers and obtains an employer ID number from Georgia Department of Labor for unemployment tax. Use Form DOL-1A, Employer Status Report. For each new or rehired worker, the employer reports worker information within 10 days of hiring. GA Employer Reporting Program - Report Form, or a copy of Form W-4. The phone for information on this requirement is 888-541-0469. The employer owes unemployment tax ("SUI"). This tax is not deducted from the worker's pay. It is paid with the payroll tax return(s) mentioned below. It is applicable to the first $8500 of wages paid per worker in the calendar year. The rate varies based upon experience and is usually assigned annually. The employer files quarterly payroll tax returns with the Departmant of Labor and pays accumulated unemployment tax. Use Form DOL-4, Employer's Quarterly Tax and Wage Report. If the employer and worker have chosen to withhold income taxes, the employer obtains Employee's Witholding Exemption Certificate from the worker. The federal W-4 may be used in place of the Georgia G-4. If the employer and worker have chosen to withhold income taxes, the employer requests an application booklet from the Georgia Department of Revenue. Available by phone: (404) 651-8651 or mail: Centralized Taxpayer Registration Unit, P.O. Box 740001, Atlanta, GA 30374-0001. If withholding income tax, the employer files and pays either monthly, quarterly, or annually, depending upon the size of the liability. Use Form G-7, Employer's Quarterly Return (either monthly or quarterly version) and Form GA-V Withholding Tax Payment Voucher. Annually, the employer transmits Forms W-2 to the Department of Revenue. Use Form G-1003. Upon termination of employment, the employer provides the worker with a separation notice. Use Form DOL-800, Separation Notice. See our Georgia Forms: GA Forms We respect our visitors: No pop ads. No scumware. No cookies. SSL Secure login. Ask a Question FAQ Search Our Sites Sign Up Home Glossary More Links Ask Forum Calculate Federal Summary Federal Forms

California

Copyright© 2001-2004 HET Online All Right Reserved

E-Mail: Us@HouseholdEmploymentTaxes.com

COPYRIGHTS AND DISCLAIMERS:The web pages and information contained on this site are the property of HET Online and are protected by copyright and other intellectual property laws. By using this website, you agree not to reproduce, transmit, distribute, disseminate, sell, publish, broadcast, print or circulate any of the information without the express prior written consent of HET Online. HET Online cannot and does not warrant the accuracy, completeness, correctness, noninfringement, merchantability, or fitness for a particular purpose of the information or views available through this web site. The web pages are meant simply to serve as overview and do not purport to be complete or accurate. The information on this website is not intended to be nor is implied to be a substitute for professional advice. Always seek the advice of your attorney or CPA regarding any questions you may have about employment taxes and employment laws. In no event will HET Online be liable to you or to anyone else for any decision made or action taken by you in reliance on information or views contained on this web site, nor for any incidental, consequential, special, or similar damages even if advised of the possibility of such damages. By using this website, you agree that the liability of HET Online, if any, arising out of any kind of legal claim (whether in contract, tort, or otherwise) in any way connected with the web site or the information or views in the web site shall not exceed the amount you paid to HET Online for use of the web site.