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	Frequently Asked Questions

Child Labor
Education, Training, and WIA
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	Child Labor back to top
	Where do I get a work permit? Can I start a work permit online? Do I need a work permit if I am a minor performing community service? I work in a restaurant and have a 12-year old daughter. I do not want to leave her home during the day on non-school days. May I take her to work with me? Can she clear tables and sweep/mop floors as long as she is there anyway? I am 17 years old, married, and have a child. Do I have to get a work permit? After I have worked for 4 hours at my job, doesn't the boss have to give me a 15 minute break? I am 16 years of age. What time does the boss have to let me off in the evenings on a school night? I worked for this company for two weeks, then quit. They won't pay me. They say the two weeks was a training period. What should I do to get paid? I resigned 3 weeks ago. My boss keeps telling me to come back to get my last pay check. Each time I go back he tells me to come back on their next regular pay day. What should I do? I am a 16-year old. I supervise a shift at a fast-food restaurant. Now my boss wants me to close (work to 12 midnight or 1:00 a.m.). If I do I will be in charge with only other teenagers on duty. Is this legal? How many hours can a minor under age 16 work on Fridays? Is Friday considered a weekend or a school day? If school is not in session one day during a school week, what are the maximum hours a minor under age 16 can work on that day? Do I need a work permit if I am a minor working as a volunteer? Under the new Teenage and Adult Driver Responsibility Act (TADRA), drivers with a Class D license can not drive between the hours of 12 a.m. and 6 a.m. Are there any exceptions for minors driving to and from work? Can a minor who is visiting and working in Georgia use an out-of-state work permit? If an area school session ends prior to June 1, can a minor under the age of 16 work 8 hours per day and 40 hours per week or does the minor have to wait until June 1 to begin full time employment? Can I obtain a list from the Child Labor Section of employers who are currently hiring minors?

	Education, Training, and WIA back to top
	What is WIA? What is a “One-Stop” Center? Does “One-Stop” mean customers only have to go one place for all of the workforce services they need? How do I find out where to go for workforce services in my community? Do all One-Stop Centers offer the same services? Does each of the 20 local workforce areas in Georgia have its own web site? Do One-Stop Centers serve persons with disabilities? Can I access workforce resources from my computer at home or from my office? What is On-the-Job Training (OJT)? Can WIA help train my company’s employees on our new computerized accounting system? Can WIA help us with work-based training? Our company is interested in attracting young people to careers in our company, and would like to introduce them to practical and relevant skills in a work environment in addition to classroom knowledge. My business is growing steadily, and I would like to take a more active role in the economic development of my community. How can I get involved? We’re struggling to attract qualified new employees to our industry in general and our company in particular – and keep them. Do you have any suggestions? Are the “rules” the same for all local workforce investment areas? Who is responsible for overseeing the Workforce Investment Act (WIA) workforce system in Georgia? What is an Individual Training Account (ITA)? What training providers are eligible to receive Workforce Investment Act (WIA) training services under the Individual Training Account (ITA)? What is the benefit of including training programs on the Statewide Approved Eligible Training Program/Provider List? If a program is on the approved statewide list, is it guaranteed ITA customers? Who approves an ITA? What criteria are used to determine who does and who does not get an Individual Training Account (ITA)? Is it based only on economic need? Is there a maximum ITA dollar amount?

	Fair Labor Standards Act back to top
	What classifications of employees are exempt from FLSA overtime pay requirements? I own a retail business. Are there any age restrictions for employing one of my 13 year old nephews as a stock clerk? Are there special minimum wage rules for minors? I have an employee who failed to follow instructions on preparing a report. The report had to be redone, resulting in the employee working over 40 hours in the work week. Am I required to pay overtime for his mistake?

	Laws and Regulations back to top
	What are the requirements for reporting new hires? Does the ADA place restrictions on pre-employment inquiries? What are the requirements of the Federal Contractor Job Listing Program? Where can I get copies of the posters required by federal regulations? Where can I get information and assistance with a work accommodation for one of my employees who had a recent permanent injury? What employer assistance is available by calling the new 1-877-JOBS4GA (1-877-672-7442) number?

	Occupational Information back to top
	Do you know of any resources available to help me develop job descriptions for my company?

	Services back to top
	How can I request to have a Georgia Department of Labor representative contact me?
	What employer assistance is available by calling the new 1-877-JOBS4GA (1-877-562-7442) number?

	Unemployment Insurance back to top
	How do I set up an unemployment insurance tax account in Georgia? Where do I obtain required forms? When should I register with your Department? How do I know that I must pay unemployment tax? Do I pay tax on each person's wages for the entire year? After I have met the taxable wage base of $8500 for each worker, do I continue reporting each employee's wages? When can I stop reporting an employee's wages to you? Can I download any of the tax forms I need? What unemployment tax filing processes are available to employers online? I am a new employer in Georgia. What will my tax rate be? What happens if I fail to submit my quarterly tax and wage report by the due date? Do I need to pay unemployment tax on the wages paid to a domestic in my home? How can I request to have a Georgia Department of Labor representative contact me? When an employee is separated from my company, am I required to provide anything in writing to the employee? If a former employee receives unemployment benefits, how much will it cost me?

	Child Labor Where do I get a work permit? back to top A minor can get a completed work permit from the school the minor attends. If a minor does not attend school OR if the school does not maintain a supply of work permit data sheets, one may be obtained from the county school superintendent's office. A minor will need to take a copy of a certified birth certificate to have a completed work permit issued. Can I start a work permit online? back to top Yes, the work permit data sheet can be started on-line. Use the link below to access the online work permit system designed to allow completion of the work permit data sheet by Minors and Employers and the issuance of work permits by authorized Issuing Officers. Online Work Permit Do I need a work permit if I am a minor performing community service? back to top A work permit is not required if you are not getting paid or receiving compensation for your community service. I work in a restaurant and have a 12-year old daughter. I do not want to leave her home during the day on non-school days. May I take her to work with me? Can she clear tables and sweep/mop floors as long as she is there anyway? back to top Child labor laws do not apply in simply bringing her to work with you. It is strictly up to the "boss" if you are allowed to bring your child with you. However, she may not do any work at all. I am 17 years old, married, and have a child. Do I have to get a work permit? back to top Yes. Individuals who have not reached their 18th birthday, regardless of marital status, need a work permit. After I have worked for 4 hours at my job, doesn't the boss have to give me a 15 minute break? back to top No. State nor federal law requires meal periods or breaks. If you are willing, the boss can work you 24 hours a day provided you are 16 years of age or older. I am 16 years of age. What time does the boss have to let me off in the evenings on a school night? back to top There are no restriction on hours for minors 16 years of age and above. (No cutoff hour; no maximum number of hours per day). I worked for this company for two weeks, then quit. They won't pay me. They say the two weeks was a training period. What should I do to get paid? back to top Call the U. S. Department of Labor Wage and Hour Division. Atlanta: (404) 893-4600 Savannah: (912) 652-4221 I resigned 3 weeks ago. My boss keeps telling me to come back to get my last pay check. Each time I go back he tells me to come back on their next regular pay day. What should I do? back to top Call the U. S. Department of Labor Wage and Hour Division. Atlanta: (404) 893-4600 Savannah: (912) 652-4221 I am a 16-year old. I supervise a shift at a fast-food restaurant. Now my boss wants me to close (work to 12 midnight or 1:00 a.m.). If I do I will be in charge with only other teenagers on duty. Is this legal? back to top Yes, there are no legal restrictions that apply. How many hours can a minor under age 16 work on Fridays? Is Friday considered a weekend or a school day? back to top If school was in session on Friday, that day is considered a school day. According to state law, the minor cannot work more than 4 hours. However, if the employer is subject to the FLSA, the minor cannot work more than 3 hours. If school is not in session one day during a school week, what are the maximum hours a minor under age 16 can work on that day? back to top If school is not in session on any particular day during a school week, according to state law, a minor can work 8 hours on that non-school day. However, if the employer is subject to the FLSA, the minor cannot work more than 18 hours during that particular school week. Do I need a work permit if I am a minor working as a volunteer? back to top A work permit is not required if you are not getting paid or receiving compensation for your services. Under the new Teenage and Adult Driver Responsibility Act (TADRA), drivers with a Class D license can not drive between the hours of 12 a.m. and 6 a.m. Are there any exceptions for minors driving to and from work? back to top According to the Georgia Department of Public Safety, there are no exceptions to this Act. For more information concerning TADRA visit the Georgia Office of Highway Safety web site. Georgia Office of Highway Safety Can a minor who is visiting and working in Georgia use an out-of-state work permit? back to top No. Any minor working in the state of Georgia must obtain a Georgia Employment Certificate issued by an authorized Georgia Issuing Officer. A work permit can be obtained from the local board of education where the minor is temporarily residing. If an area school session ends prior to June 1, can a minor under the age of 16 work 8 hours per day and 40 hours per week or does the minor have to wait until June 1 to begin full time employment? back to top Once the school session ends, a minor can work up to 8 hours per day but no more than 40 hours per week. However, according to federal law, the minor cannot work past 7:00 p.m. until June 1. For the period of June 1 through Labor Day the work hours are extended to 9:00 p.m. Can I obtain a list from the Child Labor Section of employers who are currently hiring minors? back to top The Child Labor Section does not assist in obtaining employment for minors but rather ensures the safety of minors in the work place. The following industries are major employers of minors: grocery stores, amusement parks, recreation centers, day care centers, restaurants, bowling alleys, movie theatres, and retail stores. You can visit any GDOL Career Center to get help in finding a job.

	Education, Training, and WIA What is WIA? back to top WIA stands for the Workforce Investment Act of 1998, implemented in Georgia in July 2000. This federal legislation has helped Georgia move toward a comprehensive, customer-focused workforce investment system where Job Seeker and Employer customers alike can access a wide range of workforce-related tools and information they need to manage their work lives. Services are provided through a network of One-Stop Centers statewide. What is a “One-Stop” Center? back to top The Workforce Investment Act (WIA) requires that each service delivery area (there are 20 in Georgia) have at least one comprehensive or full-service One-Stop Center. A One-Stop Center is a place where Employers and Job Seekers can access a wide range of workforce services. In Georgia, there are over 45 “full-service” One-Stop Centers, and most areas have several other locations for accessing workforce services also. A majority of the full-service locations are GDOL Career Centers, while others are separate facilities. Many different education, training, and employment-related services available in the community are also provided by a variety of partner agencies at the One-Stop Center or through referrals. Local Workforce Area Service Locations – Workforce Investment Act Does “One-Stop” mean customers only have to go one place for all of the workforce services they need? back to top At One-Stops, every effort is made to make it as easy and convenient as possible for Employer and Job Seeker customers to get the customized services they need. Many customers will be able to get everything they need from a single location, during a single visit or multiple visits. Other customers may need services that are not available onsite. In these situations, One-Stop staff will facilitate necessary linkages and referrals. How do I find out where to go for workforce services in my community? back to top There are 20 Workforce Investment Act (WIA) service areas in Georgia, and each area has at least one comprehensive or full-service One-Stop Workforce Center providing services. Most areas have several locations for accessing services. These service access points may include GDOL career centers, One-Stop Centers, technical colleges, Voc Rehab offices, Department of Family and Children Services (DFCS) offices, or other community based organizations. Find Us Select GDOL Career Centers, GDOL Voc Rehab Offices, or One-Stop Centers, depending on your specific needs, and the county or city in which you are interested. Do all One-Stop Centers offer the same services? back to top While One-Stops offer many of the same services, there are differences among One-Stops services based on the needs of Employer and Job Seeker customers in the community. For example, while all One-Stops provide workforce resource areas with a variety of self-service options online or through books, videos, or pamphlets, a One-Stop Center may offer specialized services for Hispanic Employers and Job Seekers, or youth. Contact the center in your community to learn about the specific services that are available. Does each of the 20 local workforce areas in Georgia have its own web site? back to top Most of the areas either have their own web site, or are a part of their administrative entity’s web site (for example, a city government or a Regional Development Center). Find a One-Stop Center Local area web sites are listed on the left-hand side of the drop-down box that appears once you have selected a county. Do One-Stop Centers serve persons with disabilities? back to top Yes. Georgia’s local One-Stops have been designed and equipped to ensure that all customers can access the services and programs they need. One-Stops comply with accessibility and reasonable accommodation provisions of the Workforce Investment Act, the Americans with Disabilities Act (ADA) standards, and the Georgia Accessibility Code. Additionally, One-Stops can provide adaptations to help customers with visual, hearing, mobility, and cognitive or language impairments access services. Can I access workforce resources from my computer at home or from my office? back to top Yes, many excellent workforce resources for both Employers and Job Seekers are available online – starting with the wide range of services and links available through this Georgia Department of Labor web site. Some customers can get everything they need without ever coming into a One-Stop Center. Other customers begin their research and exploration of services at home, and then visit a One-Stop Center for staff assistance. Yet other customers prefer to visit their local One-Stop, or do not have ready access to a computer at home or at the office. What is On-the-Job Training (OJT)? back to top In On-the-Job Training, participants are employed and trained by an employer, and the employer is reimbursed up to 50 percent of the wage rate of the participant for a limited period of time. OJT helps employers defray the costs of providing the training and additional supervision related to the training of new employees. Can WIA help train my company’s employees on our new computerized accounting system? back to top Yes, WIA and other workforce partners may be able to help you with your training needs. Please contact the WIA Administrator in your local workforce area to explore the possibilities. Local Workforce Area Contact Information Can WIA help us with work-based training? Our company is interested in attracting young people to careers in our company, and would like to introduce them to practical and relevant skills in a work environment in addition to classroom knowledge. back to top Yes, WIA and other workforce partners may be able to help you design effective workforce services for youth. Please contact the WIA Administrator in your local workforce area to explore the possibilities. Local Workforce Area Contact Information My business is growing steadily, and I would like to take a more active role in the economic development of my community. How can I get involved? back to top There are many possible ways for you to become more involved in your local workforce system. Depending on your interests, you might be considered to serve in a membership or advisory capacity on the local workforce board, youth council, GDOL Employer Committee, or other partner oversight capacity. Or, you may be interested in working on shorter-term projects such as surveys or job fairs, or in serving as a mentor for youth. Please contact the WIA Administrator in your local workforce area to learn how your local workforce system is structured and how you can be a part of it. Strong business partnerships are critical to the success of Georgia’s workforce system. Local Workforce Area Contact Information We’re struggling to attract qualified new employees to our industry in general and our company in particular – and keep them. Do you have any suggestions? back to top This is a challenge that many industries are facing, and one that local workforce boards and youth councils are addressing in a variety of creative ways. Please contact the WIA Administrator in your local workforce area to learn how to become a part of the solution for your community. Local Workforce Area Contact Information Are the “rules” the same for all local workforce investment areas? back to top Although there are broad federal Workforce Investment Act (WIA) guidelines that guide all 20 local areas in Georgia, there is also great flexibility for local areas to develop policies and procedures that meet the unique needs of their communities, including Employer and Job Seekers customers. Who is responsible for overseeing the Workforce Investment Act (WIA) workforce system in Georgia? back to top The Governor designated the Georgia Department of Labor (GDOL) as the state agency responsible for overseeing Georgia’s workforce system. Within GDOL, many divisions contribute toward supporting the system. Oversight is also provided by the Georgia Workforce Investment Board, local workforce boards, and Georgia’s Workforce Leadership Association. Please contact the Career Development Services Division (Workforce investment Act) or the local workforce area for additional information. GDOL Service Directory Local Workforce Area Leadership What is an Individual Training Account (ITA)? back to top ITA stands for the Individual Training Account system, the primary way for Georgia’s adults and dislocated workers to access Workforce Investment Act (WIA) funded occupational training. An Individual Training Account (ITA) is essentially a voucher given to customers who need occupational skills training to become gainfully employed or reemployed. Supported by assessment and informed decision making, customers may use their ITAs to purchase training slots in any program on the eligible program/provider list. Since each of the 20 local workforce boards in Georgia may establish monetary, categorical, and time limits for such vouchers – there may be differences among areas. What training providers are eligible to receive Workforce Investment Act (WIA) training services under the Individual Training Account (ITA)? back to top Providers and their programs eligible to apply for approval/certification under the WIA include universities, colleges, community colleges, technical institutes, some proprietary schools, apprenticeship programs, public and private training providers - including entities such as vocational-technical schools, community and faith-based organizations, private training companies, labor organizations, employer organizations, and private individuals. Please contact the WIA Administrator in your local workforce area to learn more about the Individual Training Account Eligible Provider/Program system in your area. Local Workforce Area Contact Information What is the benefit of including training programs on the Statewide Approved Eligible Training Program/Provider List? back to top WIA customers approved for ITA funds can only select from programs on the statewide program/provider list. If you have a program that is not on the list, customers cannot access WIA ITA funds to attend that program. Training programs in demand occupations with successful results will attract more customers. If a program is on the approved statewide list, is it guaranteed ITA customers? back to top No. Although ITA customers can select from the statewide approved training program/ provider list, there is no guarantee that all programs on the list will be selected. Who approves an ITA? back to top Depending upon local policy, the ITA may be approved by a customer’s career advisor, a committee, a representative of a local workforce board, or other mechanisms. This process will reflect what is determined locally to provide the appropriate balance between accountability for training funds and effective customer service. What criteria are used to determine who does and who does not get an Individual Training Account (ITA)? Is it based only on economic need? back to top No. Each local workforce board (there are 20 in Georgia) defines local criteria for providing ITAs based on critical local workforce needs. For example, criteria may be set related to economic development priorities, occupations in demand in the area, and expected wage levels - so long as the criteria are reasonable and uniformly applied Is there a maximum ITA dollar amount? back to top Yes. ITA accounts are the responsibility of local workforce boards, which may establish total and categorical caps, length of time, mechanisms for payment, and other criteria.

	Fair Labor Standards Act What classifications of employees are exempt from FLSA overtime pay requirements? back to top Generally the FLSA exempts executive, administrative, professional, and outside sales employees from overtime requirements provided they meet certain tests regarding job duties and are compensated "on a salary basis." The web sites below give specific conditions for each classification as well as other types of occupations. USDOL Fact Sheets (Select "Exemptions") U.S. Department of Labor's (USDOL) Wage and Hour Division FLSA elaws - Exemptions I own a retail business. Are there any age restrictions for employing one of my 13 year old nephews as a stock clerk? back to top Under federal law, a minor must be 14 years old to work for an employer. There is an exception for minors working for a parent or legal guardian who owns the business, OR a parent who is an officer of the corporation for which the minor works. This does not apply to other relatives. Additional "Child Labor" information can be found at the following web sites: State of Georgia Child Labor information, requirements, and forms USDOL Fact Sheets (Select "Child Labor") FLSA elaws - Student-Learner Program Are there special minimum wage rules for minors? back to top The current federal minimum wage is $7.25 hr. However, a "special" minimum wage of $4.25 per hour applies to certain employees under the age of 20 during their first 90 consecutive calendar days of employment. After the 90-day period, employers are required to pay the full minimum wage. There are other programs that allow for payment below the federal minimum wage for "full-time students" and "student learners." See the following web sites for information on these programs: FLSA elaws - Full-Time Student Program FLSA elaws - Student-Learner Program I have an employee who failed to follow instructions on preparing a report. The report had to be redone, resulting in the employee working over 40 hours in the work week. Am I required to pay overtime for his mistake? back to top Yes. When an employee must correct mistakes in his or her work, the time must be treated as hours worked. The correction of errors, or "rework", is hours worked even when the employee voluntarily does the rework.

	Laws and Regulations What are the requirements for reporting new hires? back to top Both Georgia statute 19-11-9.2 and the Federal Personal Responsibility and Work Opportunity Reconciliation Act of 1996 require all Georgia employers to report all newly hired employees, including rehires, to the "State New Hire Reporting System". No employers are exempt. Go to the web site below to learn how to report, what to report, and other information. Georgia New Hire Reporting Does the ADA place restrictions on pre-employment inquiries? back to top In the hiring process, employers usually use a variety of questionnaires, applications, medical examinations, and tests to determine the competency of an applicant. At the pre-offer stage of the process, disability-related questions and medical examinations are prohibited under the ADA. For additional information, go to following link. Information About Pre-Employment Inquiries provided by the USDOL Office of Disability Employment Policy (ODEP) What are the requirements of the Federal Contractor Job Listing Program? back to top Federal contractors and subcontractors are required to immediately list all employment openings with the nearest state employment service (Georgia Department of Labor). This job-listing requirement applies to all job openings with the exception of executive or top management jobs, positions filled from within the organization, and jobs lasting fewer than 3 days. This includes agreements to lease workers from temp agencies. Qualified special disabled veterans, and any veterans who served on active duty during a war or in a campaign or expedition for which a campaign badge has been authorized, are given priority by the job service for referral to the federal contractor and subcontractor job openings. The priority referral does not obligate an employer to hire any job service referrals. Additional information is available at the web site below. Federal Contractor Compliance FAQs also includes links to eLaws and additional law and advisory sites. Where can I get copies of the posters required by federal regulations? back to top The USDOL provides electronic copies of the required posters at the web site below. Some of the posters are available in Spanish, as well as English. Note that posting requirements vary by statute; not all employers are covered by each statute. For example, some small businesses may not be covered by the Family and Medical Leave Act and thus would not be subject to the posting requirements. USDOL Poster Page also includes links to eLaws and additional law and advisory sites. Where can I get information and assistance with a work accommodation for one of my employees who had a recent permanent injury? back to top The ADA requires that employers with 15 or more employees make reasonable accommodations in the workplace for employees with disabilities. Reasonable accommodations must be made on a case-by-case basis and are not required when costs would constitute an undue hardship for an employer. More information and assistance can be found at the web sites below. Job Accommodation Network (JAN) USDOL Workplace Accommodation Process

	Occupational Information Do you know of any resources available to help me develop job descriptions for my company? back to top There are several online resources which should help with job descriptions. CareerOneStop has a section titled Create Customized Job Descriptions under the Employer highlights. O*NET Online has a Find Occupations component, which lists tasks, skills, abilities, and other worker characteristics for occupations. The O*NET Resource Center has questionnaires (knowledge, skills, abilities, etc.) that were used in the data collection program, and can be a starting point for gathering occupational data. The O*NET Center also has a section titled Human Resource Management with a wealth of information on essential elements of job performance. The Occupational Outlook Handbook (OOH) describes job duties and working conditions for a wide range of occupations. CareerOneStop O*Net Online O*Net Questionnaires O*Net HR Management OOH

	Services How can I request to have a Georgia Department of Labor representative contact me? back to top Employer Request for Contact Form What employer assistance is available by calling the new 1-877-JOBS4GA (1-877-562-7442) number? back to top Calling 1-877-JOBS4GA (1-877-562-7442) during the hours of 8:00 a.m. to 4:30 p.m. Monday through Friday will connect you directly with a GDOL representative who can provide a variety of employer services including assistance posting job orders.

	Unemployment Insurance How do I set up an unemployment insurance tax account in Georgia? back to top You must complete an Application for GDOL Tax Account or Status Change (DOL-1A) form and return it to the Georgia Department of Labor, Suite 850, 148 Andrew Young International Blvd., Atlanta, GA. 30303-1751. Forms and Publications Where do I obtain required forms? back to top Some forms, including the Application for GDOL Tax Account or Status Change (DOL-1A), are available from the "Forms and Publications" page. If the form you need is not available, or if you are unable to print the form, email us and we will send you a form by mail or by fax. Forms and Publications When should I register with the department? back to top All employing units that have individuals performing services in Georgia should complete a DOL-1A immediately following the payment of the first Georgia payroll. How do I know that I must pay unemployment tax? back to top Employers meeting any of the following criteria are generally liable and must submit an application DOL-1A and file quarterly reports: a) employers with a quarterly payroll of $1500 or at least one worker in 20 different calendar weeks during a calendar year; or b) agricultural employers with at least $20,000 in gross payroll for a calendar quarter or with 10 or more workers on any day during 20 different weeks in a calendar year. (Exclude food and lodging for agricultural employees); or c) domestic employers with a payroll of at least $1,000 in any calendar quarter. (Also included are workers of a college club, fraternity or sorority with food and lodging excluded from wages for them.) Do I pay tax on each person's wages for the entire year? back to top Although you are required to report all wages during the year, you pay taxes only on the first $8500 of earnings for each employee. The $8,500 is commonly referred to as the "taxable wage base." After I have met the taxable wage base of $8500 for each worker, do I continue reporting each employee's wages? back to top Yes. Reported quarterly wages are used to establish eligibility for unemployment insurance benefits regardless of whether taxes were actually due on those wages. When can I stop reporting an employee's wages to you? back to top You report an employee's wages only through the quarter the person was last paid by you. Can I download any of the tax forms I need? back to top Some forms are currently available for downloading under "printable forms" on our web site. If the form you need is not available at this time, email us and we will mail or fax the form to you. Check the web site often as forms and information are being added on a regular basis. What unemployment tax filing processes are available to employers online? back to top Quarterly Tax -- File Tax and Wage Reports online for each quarter. A password and GDOL account number are required. Change Address -- Add, change, or delete a business address online. A password, GDOL account number, and a federal ID number are required. Get or Change an Employer Password Online -- Apply for or change an Internet password online for immediate use. A GDOL account number, federal ID number, and current password, if a change is needed, are required. I am a new employer in Georgia. What will my tax rate be? back to top New or newly covered employers are assigned a total tax rate of 2.70 percent until such time as they are eligible for a rate calculation based on their experience rating history. What happens if I fail to submit my quarterly tax and wage report by the due date? back to top Late reports may result in a penalty of $20 or .05 percent of the gross payroll, whichever is greater, for each month or fraction of a month such report remains delinquent. Contributions not paid by the due date will accrue interest at a rate of 1.5 percent per month or fraction of a month, until all due amounts are received. In addition, a cost of collection fee of 20 percent of any deficiency assessed may be imposed. Do I need to pay unemployment tax on the wages paid to a domestic in my home? back to top Yes, if you pay cash remuneration of $1000 or more in any one calendar quarter. When an employee is separated from my company, am I required to provide anything in writing to the employee? back to top Yes. Georgia law requires that the employee be furnished a separation notice that contains detailed reasons for the employee's separation. The separation notice should be delivered in person on the last day of work or, if the employee is not available, should be mailed to the last known address. A copy of the department's official separation notice, DOL-800, may be downloaded from the department's web site or copies may be obtained from any Georgia Department of Labor career center. If a former employee receives unemployment benefits, how much will it cost me? back to top If you are the most recent employer, as defined by law, you will be charged for the total amount paid, up to the maximum amount of wages you actually paid your former employee.