{"data":{"id":"us-ga/o.c.g.a.-34-8-151","jurisdiction":"us-ga","citation":"O.C.G.A. § 34-8-151","heading":"Rate of employer contributions.","body":"(a) For periods prior to April 1, 1987, or after December 31, 2022, each new or newly covered employer shall pay contributions at a rate of 2.7 percent of wages paid by such employer with respect to employment during each calendar year until the employer is eligible for a rate calculation based on experience as defined in this chapter, except as provided in Code Sections 34-8-158 through 34-8-162.\n(b) For periods on or after April 1, 1987, but on or before December 31, 1999, each new or newly covered employer shall pay contributions at a rate of 2.64 percent of wages paid by such employer with respect to employment during each calendar year until the employer is eligible for a rate calculation based on experience as defined in this chapter, except as provided in Code Sections 34-8-158 through 34-8-162.\n(c) For periods on or after January 1, 2000, but on or before December 31, 2016, each new or newly covered employer shall pay contributions at a rate of 2.62 percent of wages paid by such employer with respect to employment during each calendar year until the employer is eligible for a rate calculation based on experience as defined in this chapter, except as provided in Code Sections 34-8-158 through 34-8-162.\n(d) For periods on or after January 1, 2017, but on or before December 31, 2022, each new or newly covered employer shall pay contributions at a rate of 2.64 percent of wages paid by such employer with respect to employment during each calendar year until the employer is eligible for a rate calculation based on experience as defined in this chapter, except as provided in Code Sections 34-8-158 through 34-8-162.","path":["TITLE 34 Labor and Industrial Relations","CHAPTER 8 Employment Security","Article 5 Contributions and Payments in Lieu of Contributions"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.34.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"3e5e72152e8b0eb0b9e12355ef893f01911864309eaa9ee9c986f2ec6e20d484","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-34-8-150","next":"us-ga/o.c.g.a.-34-8-152"},"notice":"GroundRules: Original legal text. Not legal advice."}