State Web Site: www.georgia.gov
General Business Requirement:
Apply to the Secretary of State for a Certificate of Authority to conduct business in Georgia.
Business Entity Registration Forms
Licensing/Registration:
Not required. However, there are statutes, regulations, rules and/or forms applicable to PEOs in Georgia.
Unemployment Insurance:
Application for Georgia Unemployment Tax Account (Form DOL-1A)
Election to Report Leased Employees (Form DOL-11B)
Election of Cash Deposit, Surety Bond or Securities (Form DOL-12B)
Statutory Surety Bond (Form DOL-13B)
Power of Attorney (Employee Leasing Companies) (Form DOL-14B)
Georgia DOL Regulations/Rules for Employee Leasing Companies
New Employer Rate (2008) = 2.70% + .08% Administrative Assessment
Wage Limit (2008) - $8,500
Employer/Reporting Unit for SUTA contributions: PEO
Agency Web Site: Georgia Department of Labor
State Taxes:
State Tax Registration Application
Agency Web Site: Georgia Department of Revenue
Workers’ Compensation:
Rating Bureau – NCCI: State Specific Requirements for PEO
Workers’ compensation coverage can be provided by either the PEO or client/co-employer.
Exclusive remedy benefits apply to both PEO and client/co-employer.
Agency Web Site: Georgia State Board of Workers' Compensation
Benefit Plans:
A PEO sponsored fully insured benefit plan is not subject to additional regulation.
MEWA Provisions – A PEO sponsored self-funded health plan is considered a MEWA by the Georgia Dept. of Insurance and is subject to the MEWA Statutes (Title 33, Chapter 50 of the Georgia Code).
Agency Web Site: Georgia Dept of Insurance