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-.07 - Included Employment: Localization of Services

Universal Citation: GA Rules and Regs r 300-2-3-.07

Current through Rules and Regulations filed through March 20, 2024

(1) General definition. The objective of this rule is to explain when employment is covered under Georgia law if an individual worked for one employer in more than one state. Unemployment insurance programs in all states use the parameters established in this section of the rules.

(2) Service is localized in this state. The service is considered to be localized in Georgia if it is performed entirely within Georgia. The service is also considered to be localized in Georgia if performed both inside and outside of Georgia, but the service outside of Georgia is incidental to the service in Georgia. The service is incidental if it is temporary or transitory in nature or consists of isolated transactions. The intent of the employer and employee will be used to determine whether the service is incidental to the service performed in Georgia.

(3) Service is not localized in any state. If the service is not localized in any state but some of the service is performed in Georgia by the individual, the entire service is covered in Georgia if one of the following conditions apply:

(a) The base of operations is in Georgia. The individual's base of operations is in Georgia. The base of operations is the place from which the employee starts work and to which he or she customarily returns for instructions from the employer, communications from customers, to replenish stocks or materials, to repair equipment or to perform any other function necessary in the individual's trade or profession. The base of operations may be an individual's residence.

(b) The place from which service is controlled or directed is in Georgia. If the individual has no base of operations or does not perform any service in the state in which the base of operations is located, it is necessary to determine if any service is performed in the state from which the service is controlled or directed. The place from which the service is controlled or directed is the place at which the basic authority exists rather than the place at which a manager or foreman supervises the service.

(c) The place of residence is in Georgia. If the conditions in paragraphs (a) or (b) do not apply, it is necessary to apply the test of residence. Under this test, the service is covered in Georgia provided the individual lives in Georgia and performs some of the services in Georgia.

(4) Employer may elect one state for coverage. If the conditions in paragraphs (2) or (3) of this rule do not apply, the employer may elect to cover all of the individual's service in one state. This election must be made under the provisions for reciprocal coverage arrangements (See OCGA Section 34-8-35).

O.C.G.A. Secs. 34-8-70, 34-8-150.

Disclaimer: These regulations may not be the most recent version. Georgia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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