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-.11 - Family Service
Universal Citation: GA Rules and Regs r 300-2-3-.11
Current through Rules and Regulations filed through March 20, 2024
(1) General definition. Family service is exempt under the law only if a required family relationship exists between the employee and all members of the employing unit (individual owner or partners). Services performed in the employ of a corporation are not exempt.
(2) Family relationship requirement.
(a) One of the following relationships must
exist for family service to be exempt:
1. An
individual employed by his or her spouse;
2. A parent employed by his or her son or
daughter; or
3. A child under the
age of twenty-one (21), married or single, employed by a parent.
(b) In the parent-child employment
situation, the exempt family relationship is met even if the child is an
adopted child, stepchild, or foster child; the foster child, however, must be
living with the foster parent.
(3) Examples of family relationships which are or are not exempt. A required family relationship (not necessarily the same relationship) must exist between the employee and each member of the employing unit. Examples are:
(a) A woman who is
employed by a partnership composed of her husband and her son is exempt from
"employment";
(b) A woman who is
employed by a partnership composed of her husband and his brother is not exempt
from "employment" because the required family relationship between the woman
and her brother-in-law does not exist; or
(c) A man who is employed by a partnership
composed of his wife and his son-in-law is not exempt from "employment" because
the required family relationship between the man and his son-in-law does not
exist.
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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