Pursuant to the provisions of OCGA Section 34-8-49, an individual who has been paid wages in excess of the taxable wage base by an employer with respect to employment during a calendar year shall be credited with wages for unemployment insurance purposes in the amount actually paid for each calendar quarter of such year in which the individual was employed by the employer.
Ga. Comp. R. & Regs. R. 300-2-2-.05
O.C.G.A. Sec. 34-8-70.