Rule 300-2-3-.02 - Penalty and Interest(1) Should a conflict arise between a due date for the filing of reports or payment of taxes provided in these rules and the due date provided in the Employment Security Law, the due date provided in the Employment Security Law shall override the due date provided in these rules.(2) Interest. (a) Interest on delinquent unemployment insurance contributions, reimbursements in lieu of contributions, and administrative assessments shall be computed from the first day following the due date thereof at the rate specified in the Employment Security Law. Interest will be charged from the due date until payment is received.(b) Waiver. 1. As provided in O.C.G.A. Section 34-8-166, the Commissioner may waive the accrual of interest only when it is reasonably determined that the delay in payment was due to the action or inaction of the department.2. There shall be no administrative appeal rights to a decision by the Commissioner on an interest waiver request.(3) Penalty. (a) Late report filing. 1. Any employer who fails to file a tax and wage report on or before the due date shall be penalized in the amount specified in Section 34-8-165(b) of the Employment Security Law. Such penalty shall continue to be assessed until the report is filed pursuant to this rule.2. For the purposes of the late filing penalty provided in O.C.G.A. Section 34-8-165(b), a tax and wage report may be considered not filed if an employer or agent of an employer: (i) Fails to submit any portion of the report electronically when required pursuant to Rule 300-2-2-.02;(ii) Misreports by ten (10) percent or more the number of employees and/or the amount of tax required by the Employment Security Law to be shown on the tax and wage report; or(iii) Submits a tax and wage report containing an incorrect or invalid name, Social Security Number, or wages for ten (10) percent or more of the employees listed on the report.3. Waiver. (i) Nothing in this rule shall be interpreted to limit or impair the authority of the Commissioner provided in O.C.G.A. Section 34-8-165(c) to waive the monetary penalty for delinquent tax and wage reports; provided, however, that no amount of tax payable due to an increased tax rate by operation of O.C.G.A. Section 34-8-155 shall be waivable under the authority of O.C.G.A. Section 34-8-165(c).(ii) There shall be no administrative appeal rights to a decision by the Commissioner on a penalty waiver request.(b) Employee misclassification.1. Any employing unit that misclassifies an employee for unemployment insurance tax or administrative assessment purposes may be:(i) Assessed a penalty for each misclassified employee, as provided in O.C.G.A. Section 34-8-257(a): and(ii) Charged a fee to cover the expense of investigating such misclassification at a rate established by the Commissioner, with interest, as provided in O.C.G.A. Section 34-8-257(b).2. Waiver. (i) In the discretion of the Commissioner, any penalty or fee assessed for employee misclassification may be waived.(ii) There shall be no administrative appeal rights to a decision by the Commissioner on an employee misclassification penalty or fee waiver request.(4) Liability under O.C.G.A. Section 34-8-33(a)(8)- acquisition of a liable business: (a) Penalty. In all cases, penalty will be charged from the end of the month following the quarter in which the acquisition occurred or from the end of the month following the month in which the employer was notified of the liability, whichever is the later date.(b) Interest. In all cases, interest will be charged on delinquent taxes from the end of the month following the quarter in which the acquisition occurred.(5) Liability under O.C.G.A. Section 34-8-33(a)(9)- combined employment of two or more not liable employing units: (a) Penalty. In all cases, penalty will be charged from the regular due date for the quarter in which the twentieth (20th) week during the calendar year was reached or from the end of the month following the month in which the employer was notified of its liability, whichever is the later date.(b) Interest. In all cases, interest will be charged on delinquent taxes from the last day of the month following the quarter in which the employer reached the twentieth (20th) week during the calendar year.(6) Liability under O.C.G.A. Section 34-8-33(a)(6)- re-registration of an employer after being inactive (unless terminated): (a) Penalty. In all cases, penalty will be charged from the end of the month following the quarter in which the employer re-entered business.(b) Interest. In all cases, interest will be charged on delinquent taxes from the end of the month following the quarter in which the employer re-entered business.(7) Liability under O.C.G.A. Section 34-8-33(a)(7)- election of coverage:(a) Penalty. In all cases, penalty will be charged from the end of the month following the month in which the employer was notified of liability or from the end of the month following the initial quarter of liability, whichever is the later date.(b) Interest. In all cases, interest will be charged on delinquent taxes from the last day of the month following the quarter in which the employer was notified of its liability.(8) Liability under O.C.G.A. Section 34-8-33(a)(10)- liability under federal law: (a) Penalty. In all cases, penalty will be charged from the end of the month following the month in which the employer was notified of liability or from the end of the month following the initial quarter of liability, whichever is the later date.(b) Interest. In all cases, interest will be charged on delinquent taxes from the end of the month following the quarter in which the employer employed its first worker in Georgia.(9) Liability under O.C.G.A. Section 34-8-33(a)(1)(A)- payment of $1,500.00 or more in wages for any one quarter in either the current or preceding calendar year: (a) Penalty. In all cases, penalty will be charged from the regular due date for the quarter in which the employer had $1,500.00 or more in wages or from the end of the month following the month in which the employer was notified of liability, whichever is the later date.(b) Interest. In all cases, interest will be charged on delinquent taxes from the last day of the month following the quarter in which the employer had $1,500.00 or more in wages.(10) Liability under O.C.G.A. Section 34-8-33(a)(1)(B)- employment of one or more employees: (a) Penalty. In all cases, penalty will be charged from the regular due date for the quarter in which the twentieth (20th) week during the calendar year was reached or from the end of the month following the month in which the employer was notified of liability, whichever is the later date.(b) Interest. In all cases, interest will be charged on delinquent taxes from the last day of the month following the quarter in which the employer reached the twentieth (20th) week during the calendar year.(11) Liability under O.C.G.A. Section 34-8-33(a)(5)- operation of a governmental organization: (a) Penalty. In all cases, penalty will be charged from the end of the month following the quarter in which the employer was notified of liability.(b) Interest. In all cases where an employer is on a contributory basis, interest will be charged on delinquent taxes from the regular due date of each "Employer's Quarterly Tax and Wage Report" (which the employer must file and pay), regardless of when the employer was notified of liability.(c) In all cases where an employer is on a reimbursable basis, interest will be charged beginning thirty (30) days after the release date of Form DOL-621, "Reimbursable Employer's Quarterly Bill".(12) Liability under O.C.G.A. Section 34-8-33(a)(4)- operation of a non-profit organization: (a) Penalty. In all cases, penalty will be charged from the regular due date for the quarter in which the twentieth (20th) week during the calendar year was reached or from the end of the month following the month in which the employer was notified of liability, whichever is the later date.(b) Interest. In all cases where an employer is on a contributory basis, interest will be charged on delinquent taxes from the last day of the month following the quarter in which the employer reached the twentieth (20th) week during the calendar year.(c) In all cases where an employer is on a reimbursable basis, interest will be charged beginning thirty (30) days after the release date of Form DOL-621, "Reimbursable Employer's Quarterly Bill".(13) Liability under O.C.G.A. Section 34-8-33(a)(8)- acquisition by a non-liable employer of a liable business causing liability: (a) Penalty. In all cases, penalty will be charged from the end of the month following the quarter in which the acquisition occurred or from the end of the month following the month in which the employer was notified of liability, whichever is the later date.(b) Interest. In all cases, interest will be charged on delinquent taxes from the end of the month following the quarter in which the acquisition occurred.(14) Liability under O.C.G.A. Section 34-8-33(a)(2)- employment of employees in domestic service: (a) Penalty. Except as otherwise provided herein, penalty will be charged from the regular due date for the quarter in which the employer paid $1,000.00 or more in cash remuneration or from the end of the month following the month in which the employer was notified of liability, whichever is the later date. Employers with domestic employment only shall be charged penalty from the regular due date for the calendar year in which the employer paid $1,000.00 or more in cash remuneration or from the end of the month following the month in which the employer was notified of liability, whichever is the later date.(b) Interest. Except as otherwise provided herein, interest will be charged on delinquent taxes from the last day of the month following the quarter in which the employer paid $1,000.00 or more in cash remuneration. Employers with domestic employment only shall be charged interest from the last day of the month following the calendar year in which the employer paid $1,000.00 or more in cash remuneration.Ga. Comp. R. & Regs. R. 300-2-3-.02
O.C.G.A. §§ 34-2-6(a)(4), 34-8-70(b), 34-8-150(a), 34-8-158(e)(2), 34-8-159(4), 34-8-165(a).
Original Rule entitled "Washing Facilities" adopted. F. and eff. May 18, 1965.Amended: Rule renumbered as 300-3-3-.02 and Rule 300-1-3-.02, entitled "Interest," renumbered as 300-2-3-.02. F. May 20, 1966; eff. June 8, 1966.Repealed: New Rule entitled "Penalty and Interest" adopted. F. Oct. 16, 1974; eff. Nov. 5, 1974.Repealed: New Rule of same title adopted. F. June 29, 1979; eff. July 19, 1979.Repealed: New Rule of same title adopted. F. Oct. 24, 1983; eff. Nov. 13, 1983.Repealed: New Rule of same title adopted. F. Apr. 5, 1991; eff. Apr. 25, 1991.Repealed: New Rule of same title adopted. F. Aug. 28, 1992; eff. Sept. 17, 1992.Amended: F. June 25, 1998; eff. July 15, 1998.Amended: F. Dec. 10, 2002; eff. Jan. 1, 2003, as specified by the Agency.Amended: F. Jan. 24, 2020; eff. Feb. 13, 2020.Amended: F. Oct. 29, 2024; eff. Nov. 18, 2024.