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-.10 - Domestic Service Excluded from Employment
Universal Citation: GA Rules and Regs r 300-2-3-.10
Current through Rules and Regulations filed through September 23, 2024
(1) General definition. This section of the rules defines domestic services which are exempt under the law, provided they are not included under OCGA Section 34-8-33.
(2) Domestic service.
a) Services which are domestic services. Domestic services include services of a household nature in or about a private home, local college club, or local chapter of a college fraternity or sorority, performed by individuals such as cooks, maids, baby-sitters, handymen, gardeners, and chauffeurs of automobiles for family use. The domestic services must be performed by an individual in or about the private home, local college club or local chapter of a college fraternity or sorority of the person employing the individual.
(3) Services which are not domestic services. Some examples of services, which are not domestic services, are secretarial services performed in a private home and services in relation to remodeling or building a private home, local college club or local chapter of a college fraternity or sorority.
(a) Private home. A private home is a fixed place of abode of an individual or family; this may include a dwelling unit in an apartment building or hotel. It shall also include a nursing home when the family of the patient hires sitters who are not employees of the nursing home.
(b) Local college club or local chapter of a college fraternity or sorority. A local college club does not include an alumni club or chapter.
(c) Services not exempt. Services of a household nature are not exempt if performed in or about rooming or boarding houses, hotels, hospitals, commercial offices or for home-owners associations. Services not of a household nature, regardless of where performed, are not exempt. Authority OCGA Sections 34-8-70 and 34-8-150.
O.C.G.A. Secs. 34-8-70, 34-8-150.
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