Compilation of Rules and Regulations of the State of Georgia
Department 300 - RULES OF GEORGIA DEPARTMENT OF LABOR
Chapter 300-2 - EMPLOYMENT SECURITY LAW
Subject 300-2-3 - TAX RATES AND COVERED EMPLOYMENT
Rule 300-2-3-.04 - Computation of Rates

(1) Pursuant to the provisions of OCGA Section 34-8-152 a newly covered employer's experience rating account must have been chargeable with benefits throughout the thirty-six (36) consecutive calendar month period ending on the computation date, as that term is defined in OCGA Section 34-8-28, before becoming eligible to earn a rate reduction below the new employer rate.

(2) As used in OCGA Section 34-8-156, total covered wages means all wages paid to an employee during his or her employment by a contributory employer which were covered under the Employment Security Law. Wages paid by employers who have elected to reimburse payments under the provisions of OCGA Section 34-8-158 are not included in total covered wages for purposes of computing the State-wide Reserve Ratio.

(3) Any predecessor employing unit's experience rate history account shall be transferred upon written request of the successor employer within 30 days from the date of notice by the department advising the successor employer that the experience rate history has not been transferred.