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-.13 - Commissioned Insurance Agents

Universal Citation: GA Rules and Regs r 300-2-3-.13

Current through Rules and Regulations filed through September 23, 2024

(1) General definition. "Employment" does not include services performed as an insurance agent if remuneration for such services is solely by way of commission.

(2) Services performed as an insurance agent. Services performed by an individual as an insurance agent are exempt if all such services are paid solely by way of commission. For example, if this individual works for an insurance company both as an insurance agent and an accountant, is paid for services as an insurance agent by way of commission and paid a salary for the accounting services, the commissions are excluded from employment and the salary for the accounting services is included. If the payment for all services (commissions and salary) is for the same pay period, the "included and excluded service" provision of OCGA Section 34-8-35 must be applied.

(3) Solely by way of commission.

(a) If any part of remuneration for services as an insurance agent is a salary, all of these services are considered to be employment and the total remuneration (salary and commission) is included.

(b) If the individual performing services as an insurance agent is guaranteed a minimum salary for any pay period in which his commissions are less than the guaranteed minimum, all remuneration paid during that particular pay period shall not be considered as payment "solely by way of commission".

(c) If the individual performing services as an insurance agent is given advances against future commissions and the individual is required to repay any advances which exceed the commissions, the advances against future commissions are considered to be remuneration solely by way of commission and are excluded. The employer must provide satisfactory proof that advances are, in fact, repaid.

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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