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-.14 - Real Estate Agents

Universal Citation: GA Rules and Regs r 300-2-3-.14

Current through Rules and Regulations filed through March 20, 2024

(1) General definition. "Employment" does not include services as a licensed real estate agent if remuneration for such services is solely by way of commission.

(2) Services performed as a licensed real estate agent. Services performed by an individual as a licensed real estate agent are exempt if all such services are paid solely by way of commission. For example, if this individual works for a real estate company both as a real estate agent and an accountant, is paid for services as a real estate 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 34-8-35must be applied.

(3) Solely by way of commission.

(a) If any part of the remuneration for services as a real estate 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 a real estate agent is guaranteed a minimum salary for any pay period in which the commissions are less than the guaranteed minimum, the individual's earnings are included when the individual is paid the guaranteed salary. In any pay period in which the individual's commissions equal or exceed the guaranteed salary, the earnings are considered to be solely by way of commission and are excluded.

(c) If the individual performing services as a real estate agent is given advances against future commissions and 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.

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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