| HB 779 - Workforce Reinvestment Act of 1999; enact |
First Reader Summary
A BILL to amend Chapter 8 of Title 34 of the Official Code of
Georgia Annotated, relating to employment security, so as to
enact the "Workforce Reinvestment Act of 1999"; to provide for a
new employer rate of contributions; to repeal the drug-free
workplace tax reduction; to extend certain sunset provisions; and
for other purposes.
| House |
Action |
Senate |
| 2/24/99 |
Read 1st Time |
|
| 3/1/99 |
Read 2nd Time |
|
| 3/3/99 |
Favorably Reported |
|
| Am |
Committee Amend/Sub |
|
HB 779 LC 19 4247-EC
A BILL TO BE ENTITLED
AN ACT
1- 1 To amend Chapter 8 of Title 34 of the Official Code of
1- 2 Georgia Annotated, relating to employment security, so as to
1- 3 enact the "Workforce Reinvestment Act of 1999"; to provide
1- 4 for a new employer rate of contributions; to repeal the
1- 5 drug-free workplace tax reduction; to extend certain sunset
1- 6 provisions; to extend the sunset provisions of benefit
1- 7 experience and variations from standard rate; to provide
1- 8 requirements for determination of variations from the
1- 9 standard rate of contributions on or after January 1, 2000,
1-10 but on or before December 31, 2005; to provide for a tax
1-11 reduction; to install trust fund safety net limitations; to
1-12 change provisions relating to administrative assessments; to
1-13 extend the date of automatic repeal of Article 6 of this
1-14 chapter; to provide for a change in the weekly benefit
1-15 amount over a three-year period; to provide for a
1-16 correlation between the maximum weekly benefit amount and
1-17 the State-wide Reserve Ratio; to provide for related
1-18 matters; to repeal conflicting laws; and for other purposes.
1-19 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
1-20 SECTION 1.
1-21 This Act shall be known and may be cited as the "Workforce
1-22 Reinvestment Act of 1999."
1-23 SECTION 2.
1-24 Chapter 8 of Title 34 of the Official Code of Georgia
1-25 Annotated, relating to employment security, is amended by
1-26 striking in its entirety Code Section 34-8-151, relating to
1-27 the rate of employer contributions, and inserting in lieu
1-28 thereof the following:
1-29 "34-8-151.
1-30 (a) For periods prior to April 1, 1987, or after June 30,
1-31 2001 December 31, 2005, each new or newly covered employer
1-32 shall pay contributions at a rate of 2.7 percent of wages
1-33 paid by such employer with respect to employment during
1-34 each calendar year until the employer is eligible for a
-1-
2- 1 rate calculation based on experience as defined in this
2- 2 chapter, except as provided in Code Sections 34-8-158
2- 3 through 34-8-162.
2- 4 (b) For periods on or after April 1, 1987, but on or
2- 5 before June 30, 2001 December 31, 1999, each new or newly
2- 6 covered employer shall pay contributions at a rate of 2.64
2- 7 percent of wages paid by such employer with respect to
2- 8 employment during each calendar year until the employer is
2- 9 eligible for a rate calculation based on experience as
2-10 defined in this chapter, except as provided in Code
2-11 Sections 34-8-158 through 34-8-162.
2-12 (c) For periods on or after January 1, 2000, but on or
2-13 before December 31, 2005, each new or newly covered
2-14 employer shall pay contributions at a rate of 2.62 percent
2-15 of wages paid by such employer with respect to employment
2-16 during each calendar year until the employer is eligible
2-17 for a rate calculation based on experience as defined in
2-18 this chapter, except as provided in Code Sections
2-19 34-8-158, 34-8-159, 34-8-160, 34-8-161, and 34-8-162.
2-20 Notwithstanding any other provisions of this Code section,
2-21 each new or newly covered employer which has implemented a
2-22 drug-free workplace program certified by the State Board
2-23 of Workers' Compensation pursuant to Article 11 of Chapter
2-24 9 of this title shall pay contributions at a rate of 0.2
2-25 percent lower than the rate specified in subsection (a) or
2-26 (b) of this Code section."
2-27 SECTION 3.
2-28 Said chapter is further amended by striking in its entirety
2-29 Code Section 34-8-155, relating to benefit experience and
2-30 variations from standard rate of employer contributions
2-31 during certain periods, and inserting in lieu thereof the
2-32 following:
2-33 "34-8-155.
2-34 (a) Employers shall be classified in accordance with their
2-35 actual experience in the payment of contributions and with
2-36 respect to benefits charged against their accounts so that
2-37 contribution rates will reflect such experience. Employer
2-38 rates shall be computed based on each employer's own
2-39 experience rating record as of the computation date, June
2-40 30 of each year. The computed rate shall apply to taxable
2-41 wages paid during the calendar year immediately following
2-42 the computation date.
-2-
3- 1 (b) Any employer who has failed to file all required tax
3- 2 and wage reports, including all such reports of all
3- 3 predecessor employers, by the end of the month following
3- 4 any computation date shall be notified by the department
3- 5 of such failure. If the required tax and wage reports
3- 6 remain unfiled 30 days following notice, the employer will
3- 7 not be eligible for a rate computation but shall be
3- 8 assigned the maximum rate allowable after application of
3- 9 the State-wide Reserve Ratio, if computed for such year,
3-10 as provided in Code Section 34-8-156. Employers having
3-11 positive reserve accounts will be assigned the maximum
3-12 rate allowable for positive reserve accounts. Employers
3-13 having deficit reserve accounts will be assigned the
3-14 maximum rate allowable for deficit reserve accounts. Such
3-15 rates shall remain effective until the end of the calendar
3-16 year for which the rates have been assigned.
3-17 (c) For the periods prior to April 1, 1987, or after June
3-18 30, 2001 December 31, 2005, variations from the standard
3-19 rate of contributions shall be determined in accordance
3-20 with the following requirements:
3-21 (1) If, on the computation date, the total of an
3-22 employer's contributions exceeds the total benefits
3-23 charged to its account, its contribution rate for the
3-24 following calendar year shall be determined by
3-25 subtracting benefits charged from contributions and
3-26 dividing the difference by the employer's average annual
3-27 payroll. The resulting percentage will then be applied
3-28 to the following rate table. Contributions paid by the
3-29 end of the month following the computation date and
3-30 contributions paid within 30 days of notice of failure
3-31 to file all required tax and wage reports will be
3-32 considered as having been paid on the computation date.
3-33 RATE TABLE FOR EMPLOYERS
3-34 WITH POSITIVE RESERVE ACCOUNTS
3-35 If the excess percentage:
3-36
3-37 Equals But Is The Contribution
3-38 or Less Rate Is
3-39 Exceeds Than (Percent)
3-40 0.00 0.86 2.16
3-41 0.86 1.17 2.08
3-42 1.17 1.48 2.00
3-43 1.48 1.79 1.92
3-44 1.79 2.10 1.84
-3-
4- 1 2.10 2.41 1.76
4- 2 2.41 2.72 1.68
4- 3 2.72 3.04 1.60
4- 4 3.04 3.35 1.52
4- 5 3.35 3.65 1.44
4- 6 3.65 3.97 1.36
4- 7 3.97 4.29 1.28
4- 8 4.29 4.60 1.20
4- 9 4.60 4.91 1.12
4-10 4.91 5.22 1.04
4-11 5.22 5.53 0.96
4-12 5.53 5.84 0.88
4-13 5.84 6.15 0.80
4-14 6.15 6.47 0.72
4-15 6.47 6.77 0.64
4-16 6.77 7.08 0.56
4-17 7.08 7.40 0.48
4-18 7.40 7.71 0.40
4-19 7.71 8.02 0.32
4-20 8.02 8.33 0.24
4-21 8.33 8.64 0.16
4-22 8.64 8.95 0.08
4-23 8.95 and over 0.04
4-24 (2) If, on the computation date, the total of an
4-25 employer's contributions is less than the total benefits
4-26 charged to its account, its contribution rate for the
4-27 following calendar year shall be determined by
4-28 subtracting contributions from benefits charged and
4-29 dividing the difference by the employer's average annual
4-30 payroll. The resulting percentage will then be applied
4-31 to the following rate table. Contributions paid by the
4-32 end of the month following the computation date and
4-33 contributions paid within 30 days of notice of failure
4-34 to file all required tax and wage reports will be
4-35 considered as having been paid on the computation date.
4-36 RATE TABLE FOR EMPLOYERS
4-37 WITH DEFICIT RESERVE ACCOUNTS
4-38 If the deficit percentage:
4-39
4-40 Equals But Is The Contribution
4-41 or Less Rate Is
4-42 Exceeds Than (Percent)
4-43 0.0 0.5 2.2
4-44 0.5 1.5 2.4
-4-
5- 1 1.5 2.5 2.6
5- 2 2.5 3.5 2.8
5- 3 3.5 4.5 3.0
5- 4 4.5 5.5 3.2
5- 5 5.5 6.5 3.4
5- 6 6.5 7.5 3.6
5- 7 7.5 8.5 3.8
5- 8 8.5 9.5 4.0
5- 9 9.5 10.5 4.2
5-10 10.5 11.5 4.4
5-11 11.5 12.5 4.6
5-12 12.5 13.5 4.8
5-13 13.5 14.5 5.0
5-14 14.5 15.5 5.2
5-15 15.5 and over 5.4
5-16 (d) For the periods on or after April 1, 1987, but on or
5-17 before June 30, 2001 December 31, 1999, variations from
5-18 the standard rate of contributions shall be determined in
5-19 accordance with the following requirements:
5-20 (1) If, on the computation date, the total of an
5-21 employer's contributions exceeds the total benefits
5-22 charged to its account, its contribution rate for the
5-23 following calendar year shall be determined by
5-24 subtracting benefits charged from contributions and
5-25 dividing the difference by the employer's average annual
5-26 payroll. The resulting percentage will then be applied
5-27 to the following rate table. Contributions paid by the
5-28 end of the month following the computation date and
5-29 contributions paid within 30 days of notice of failure
5-30 to file all required tax and wage reports will be
5-31 considered as having been paid on the computation date.
5-32 RATE TABLE FOR EMPLOYERS
5-33 WITH POSITIVE RESERVE ACCOUNTS
5-34 If the excess percentage:
5-35
5-36 Equals But Is The Contribution
5-37 or Less Rate Is
5-38 Exceeds Than (Percent)
5-39 0.00 0.86 2.125
5-40 0.86 1.17 2.043
5-41 1.17 1.48 1.962
5-42 1.48 1.79 1.881
5-43 1.79 2.10 1.800
5-44 2.10 2.41 1.725
-5-
6- 1 2.41 2.72 1.643
6- 2 2.72 3.04 1.562
6- 3 3.04 3.35 1.481
6- 4 3.35 3.65 1.400
6- 5 3.65 3.97 1.325
6- 6 3.97 4.29 1.243
6- 7 4.29 4.60 1.162
6- 8 4.60 4.91 1.081
6- 9 4.91 5.22 1.000
6-10 5.22 5.53 0.925
6-11 5.53 5.84 0.843
6-12 5.84 6.15 0.762
6-13 6.15 6.47 0.681
6-14 6.47 6.77 0.600
6-15 6.77 7.08 0.525
6-16 7.08 7.40 0.443
6-17 7.40 7.71 0.362
6-18 7.71 8.02 0.281
6-19 8.02 8.33 0.200
6-20 8.33 8.64 0.125
6-21 8.64 8.95 0.043
6-22 8.95 and over 0.040
6-23 (2) If, on the computation date, the total of an
6-24 employer's contributions is less than the total benefits
6-25 charged to the account of such employer, the
6-26 contribution rate for the following calendar year shall
6-27 be determined by subtracting contributions from benefits
6-28 charged and dividing the difference by the employer's
6-29 average annual payroll. The resulting percentage will
6-30 then be applied to the following rate table.
6-31 Contributions paid by the end of the month following the
6-32 computation date and contributions paid within 30 days
6-33 of notice of failure to file all required tax and wage
6-34 reports will be considered as having been paid on the
6-35 computation date.
6-36 RATE TABLE FOR EMPLOYERS
6-37 WITH DEFICIT RESERVE ACCOUNTS
6-38 If the deficit percentage:
6-39
6-40 Equals But Is The Contribution
6-41 or Less Rate Is
6-42 Exceeds Than (Percent)
6-43 0.0 0.5 2.16
6-44 0.5 1.5 2.36
-6-
7- 1 1.5 2.5 2.56
7- 2 2.5 3.5 2.76
7- 3 3.5 4.5 2.96
7- 4 4.5 5.5 3.16
7- 5 5.5 6.5 3.36
7- 6 6.5 7.5 3.56
7- 7 7.5 8.5 3.76
7- 8 8.5 9.5 3.96
7- 9 9.5 10.5 4.16
7-10 10.5 11.5 4.36
7-11 11.5 12.5 4.56
7-12 12.5 13.5 4.76
7-13 13.5 14.5 4.96
7-14 14.5 15.5 5.16
7-15 15.5 and over 5.40
7-16 (e) For the periods on or after January 1, 2000, but on or
7-17 before December 31, 2005, variations from the standard
7-18 rate of contributions shall be determined in accordance
7-19 with the following requirements:
7-20 (1) If, on the computation date, the total of an
7-21 employer's contributions exceeds the total benefits
7-22 charged to its account, its contribution rate for the
7-23 following calendar year shall be determined by
7-24 subtracting benefits charged from contributions and
7-25 dividing the difference by the employer's average annual
7-26 payroll. The resulting percentage will then be applied
7-27 to the following rate table. Contributions paid by the
7-28 end of the month following the computation date and
7-29 contributions paid within 30 days of notice of failure
7-30 to file all required tax and wage reports will be
7-31 considered as having been paid on the computation date.
7-32 RATE TABLE FOR EMPLOYERS
7-33 WITH POSITIVE RESERVE ACCOUNTS
7-34 If the excess percentage:
7-35
7-36 Equals But Is The Contribution
7-37 or Less Rate Is
7-38 Exceeds Than (Percent)
7-39 0.00 0.86 2.110
7-40 0.86 1.17 2.028
7-41 1.17 1.48 1.947
7-42 1.48 1.79 1.866
7-43 1.79 2.10 1.785
7-44 2.10 2.41 1.710
-7-
8- 1 2.41 2.72 1.628
8- 2 2.72 3.04 1.547
8- 3 3.04 3.35 1.466
8- 4 3.35 3.65 1.385
8- 5 3.65 3.97 1.310
8- 6 3.97 4.29 1.228
8- 7 4.29 4.60 1.147
8- 8 4.60 4.91 1.066
8- 9 4.91 5.22 0.985
8-10 5.22 5.53 0.910
8-11 5.53 5.84 0.828
8-12 5.84 6.15 0.747
8-13 6.15 6.47 0.666
8-14 6.47 6.77 0.585
8-15 6.77 7.08 0.510
8-16 7.08 7.40 0.428
8-17 7.40 7.71 0.347
8-18 7.71 8.02 0.266
8-19 8.02 8.33 0.185
8-20 8.33 8.64 0.110
8-21 8.64 8.95 0.028
8-22 8.95 and over 0.025
8-23 (2) If, on the computation date, the total of an
8-24 employer's contributions is less than the total benefits
8-25 charged to its account, its contribution rate for the
8-26 following calendar year shall be determined by
8-27 subtracting contributions from benefits charged and
8-28 dividing the difference by the employer's average annual
8-29 payroll. The resulting percentage will then be applied
8-30 to the following rate table. Contributions paid by the
8-31 end of the month following the computation date and
8-32 contributions paid within 30 days of notice of failure
8-33 to file all required tax and wage reports will be
8-34 considered as having been paid on the computation date.
8-35 RATE TABLE FOR EMPLOYERS
8-36 WITH DEFICIT RESERVE ACCOUNTS
8-37 If the deficit percentage:
8-38
8-39 Equals But Is The Contribution
8-40 or Less Rate Is
8-41 Exceeds Than (Percent)
8-42 0.0 0.5 2.15
8-43 0.5 1.5 2.35
8-44 1.5 2.5 2.55
-8-
9- 1 2.5 3.5 2.75
9- 2 3.5 4.5 2.95
9- 3 4.5 5.5 3.15
9- 4 5.5 6.5 3.35
9- 5 6.5 7.5 3.55
9- 6 7.5 8.5 3.75
9- 7 8.5 9.5 3.95
9- 8 9.5 10.5 4.15
9- 9 10.5 11.5 4.35
9-10 11.5 12.5 4.55
9-11 12.5 13.5 4.75
9-12 13.5 14.5 4.95
9-13 14.5 15.5 5.15
9-14 15.5 and over 5.40
9-15 (f)(1) Subject to the provisions of paragraph (2) of
9-16 this subsection, contribution rates for experience rated
9-17 employers for the time periods:
9-18 (A) January 1, 2000, to December 31, 2000;
9-19 (B) January 1, 2001, to December 31, 2001;
9-20 (c) January 1, 2002, to December 31, 2002;
9-21 (D) January 1, 2003, to December 31, 2003; and
9-22 (E) January 1, 2004, to December 31, 2004
9-23 shall not be imposed above the level of 1.0 percent of
9-24 statutory contribution rates.
9-25 (2) In addition to and not in substitution of the
9-26 provisions of paragraph (4) of subsection (d) of Code
9-27 Section 34-8-156, if at any time during the five-year
9-28 time period commencing January 1, 2000, and ending
9-29 December 31, 2004, the State-wide Reserve Ratio equals
9-30 1.25 or less, the provisions of paragraph (1) of this
9-31 subsection shall become null and void and of no further
9-32 purpose or effect for any subsequent time periods
9-33 identified therein; and provided further, the Governor
9-34 shall have authority to suspend by executive order any
9-35 future portion of said reduction in calculated rates as
9-36 provided in paragraph (1) of this subsection in the
9-37 event the Governor determines, upon the recommendation
9-38 of the Commissioner, that suspension of said reduction
9-39 is in the best interests of the State of Georgia."
-9-
10- 1 SECTION 4.
10- 2 Said chapter is further amended by striking in its entirety
10- 3 Code Section 34-8-156, relating to the State-wide Reserve
10- 4 Ratio, and inserting in lieu thereof the following:
10- 5 "34-8-156.
10- 6 (a) A State-wide Reserve Ratio shall be computed as of
10- 7 June 30 of each year by dividing the balance in the trust
10- 8 fund, including accrued interest, by the total covered
10- 9 wages paid in the state during the previous calendar year.
10-10 Any amount credited to the state's account under Section
10-11 903 of the Social Security Act, as amended, which has been
10-12 appropriated for the expenses of administration, whether
10-13 or not withdrawn from the trust fund, shall be excluded
10-14 from the trust fund balance in computing the State-wide
10-15 Reserve Ratio.
10-16 (b) For the period on or after January 1, 1990, but prior
10-17 to January 1, 1995:
10-18 (1) When the State-wide Reserve Ratio, as computed
10-19 above, is 3.3 percent or more for any calendar year,
10-20 each employer who does not have a deficit reserve
10-21 balance shall have its contribution rate at the time of
10-22 computation credited by applying an overall reduction of
10-23 the rate in accordance with the following table:
10-24 If the State-wide Reserve Ratio:
10-25 Equals or But Is Overall
10-26 Exceeds Less Than Reduction
10-27 3.3 percent 3.7 percent 40 percent
10-28 3.7 percent and over 60 percent
10-29 (2) When the State-wide Reserve Ratio, as calculated
10-30 above, is less than 3.0 percent, there shall be an
10-31 overall increase in the rate, as of the computation
10-32 date, for each employer whose rate is computed under a
10-33 rate table in Code Section 34-8-155 in accordance with
10-34 the following table:
10-35 If the State-wide Reserve Ratio:
10-36 Equals or But Is Overall
10-37 Exceeds Less Than Increase
10-38 2.6 percent 3.0 percent 40 percent
10-39 Under 2.6 percent 60 percent
-10-
11- 1 (c) For the period on or after January 1, 1995, but prior
11- 2 to January 1, 1997:
11- 3 (1) When the State-wide Reserve Ratio, as computed
11- 4 above, is 3.3 percent or more for any calendar year,
11- 5 each employer who does not have a deficit reserve
11- 6 balance shall have its contribution rate at the time of
11- 7 computation credited by applying an overall reduction of
11- 8 the rate in accordance with the following table:
11- 9 If the State-wide Reserve Ratio:
11-10 Equals or But Is Overall
11-11 Exceeds Less Than Reduction
11-12 3.3 percent 3.7 percent 40 percent
11-13 3.7 percent and over 50 percent
11-14 (2) When the State-wide Reserve Ratio, as calculated
11-15 above, is less than 3.0 percent, there shall be an
11-16 overall increase in the rate, as of the computation
11-17 date, for each employer whose rate is computed under a
11-18 rate table in Code Section 34-8-155 in accordance with
11-19 the following table:
11-20 If the State-wide Reserve Ratio:
11-21 Equals or But Is Overall
11-22 Exceeds Less Than Increase
11-23 2.6 percent 3.0 percent 40 percent
11-24 Under 2.6 percent 50 percent
11-25 (d)(1) For the period on or after January 1, 1997, but
11-26 prior to January 1, 1998:
11-27 (A) When the State-wide Reserve Ratio, as computed
11-28 above, is 3.0 percent or more for any calendar year,
11-29 each employer who does not have a deficit reserve
11-30 balance shall have its contribution rate at the time
11-31 of computation credited by applying an overall
11-32 reduction of the rate in accordance with the following
11-33 table:
11-34 If the State-wide Reserve Ratio:
11-35 Equals or But Is Overall
11-36 Exceeds Less Than Reduction
11-37 3.0 percent 3.6 percent 25 percent
11-38 3.6 percent and over 50 percent
-11-
12- 1 (B) When the State-wide Reserve Ratio, as calculated
12- 2 above, is less than 2.6 percent, there shall be an
12- 3 overall increase in the rate, as of the computation
12- 4 date, for each employer whose rate is computed under a
12- 5 rate table in Code Section 34-8-155 in accordance with
12- 6 the following table:
12- 7 If the State-wide Reserve Ratio:
12- 8 Equals or But Is Overall
12- 9 Exceeds Less Than Increase
12-10 1.8 percent 2.6 percent 25 percent
12-11 Under 1.8 percent 50 percent
12-12 (2) For the period on or after January 1, 1998, but
12-13 prior to January 1, 1999:
12-14 (A) When the State-wide Reserve Ratio, as computed
12-15 above, is 2.4 percent or more for any calendar year,
12-16 each employer who does not have a deficit reserve
12-17 balance shall have its contribution rate at the time
12-18 of computation credited by applying an overall
12-19 reduction of the rate in accordance with the following
12-20 table:
12-21 If the State-wide Reserve Ratio:
12-22 Equals or But Is Overall
12-23 Exceeds Less Than Reduction
12-24 2.4 percent 2.7 percent 25 percent
12-25 2.7 percent and over 50 percent
12-26 (B) When the State-wide Reserve Ratio, as calculated
12-27 above, is less than 2.1 percent, there shall be an
12-28 overall increase in the rate, as of the computation
12-29 date, for each employer whose rate is computed under a
12-30 rate table in Code Section 34-8-155 in accordance with
12-31 the following table:
12-32 If the State-wide Reserve Ratio:
12-33 Equals or But Is Overall
12-34 Exceeds Less Than Increase
12-35 1.8 percent 2.1 percent 25 percent
12-36 Under 1.8 percent 50 percent
12-37 (3) For the period on or after January 1, 1999, but
12-38 prior to January 1, 2000:
-12-
13- 1 (A) When the State-wide Reserve Ratio, as computed
13- 2 above, is 2.4 percent or more for any calendar year,
13- 3 each employer who does not have a deficit reserve
13- 4 balance shall have its contribution rate at the time
13- 5 of computation credited by applying an overall
13- 6 reduction of the rate in accordance with the following
13- 7 table:
13- 8 If the State-wide Reserve Ratio:
13- 9 Equals or But Is Overall
13-10 Exceeds Less Than Reduction
13-11 2.4 percent 2.7 percent 25 percent
13-12 2.7 percent and over 50 percent
13-13 (B) When the State-wide Reserve Ration, as calculated
13-14 above, is less than 2.0 percent, there shall be an
13-15 overall increase in the rate, as of the computation
13-16 rate, for each employer whose rate is computed under a
13-17 rate table in Code Section 34-8-155 in accordance with
13-18 the following table:
13-19 If the State-wide Reserve Ratio:
13-20 Equals or But Is Overall
13-21 Exceeds Less Than Reduction
13-22 1.8 percent 2.0 percent 25 percent
13-23 Under 1.8 percent 50 percent
13-24 (4) For the period on or after January 1, 2000:
13-25 (A) When the State-wide Reserve Ratio, as calculated
13-26 above, is 2.4 percent or more for any calendar year,
13-27 each employer who does not have a deficit reserve
13-28 balance shall have its contribution rate at the time
13-29 of computation credited by applying an overall
13-30 reduction of the rate in accordance with the following
13-31 table:
13-32 If the State-wide Reserve Ratio:
13-33 Equals or But Is Overall
13-34 Exceeds Less Than Reduction
13-35 2.4 percent 2.7 percent 25 percent
13-36 2.7 percent and over 50 percent
13-37 (B) When the State-wide Reserve Ratio, as calculated
13-38 above, is less than 1.7 percent, there shall be an
13-39 overall increase in the rate, as of the computation
-13-
14- 1 date, for each employer whose rate is computed under a
14- 2 rate table in Code Section 34-8-155 in accordance with
14- 3 the following table:
14- 4 If the State-wide Reserve Ratio:
14- 5 Equals or But Is Overall
14- 6 Exceeds Less Than Increase
14- 7 1.5 percent 1.7 percent 25 percent
14- 8 1.25 percent 1.5 percent 50 percent
14- 9 0.75 percent 1.25 percent 75 percent
14-10 Under 0.75 percent 100 percent
14-11 (e)(1) For any calendar year prior to January 1, 1999,
14-12 with respect to which the State-wide Reserve Ratio shall
14-13 equal or exceed 2.1 percent, as computed pursuant to the
14-14 provisions of this Code section, contribution rates
14-15 shall be further reduced for the succeeding calendar
14-16 year by a percentage which shall be computed in the
14-17 following manner:
14-18 (A) The dollar amount by which the Unemployment Trust
14-19 Fund exceeds the dollar amount which equates to a
14-20 State-wide Reserve Ratio of 2.1 percent shall be
14-21 divided by the total of contributions collected
14-22 attributable to wages paid during the preceding
14-23 calendar year, excluding penalty and interest, as of
14-24 the computation date as that term is defined in Code
14-25 Section 34-8-28;
14-26 (B) The resulting percentage shall be used to reduce
14-27 all experience rated contribution rates by that same
14-28 percentage; provided, however, that the resulting
14-29 reduction shall not reduce contribution rates below
14-30 the level which will produce a contribution rate of
14-31 5.4 percent for maximum deficit reserve accounts. This
14-32 reduction in contribution rates shall be valid for the
14-33 succeeding calendar year only; and
14-34 (C) Accounts which are not eligible for a computed
14-35 contribution rate as provided in Code Section 34-8-152
14-36 shall not receive the reduction in rates.
14-37 (2) For any calendar year on and after January 1, 1999,
14-38 with respect to which the State-wide Reserve Ratio shall
14-39 equal or exceed 2.0 percent, as computed pursuant to the
14-40 provisions of this Code section, contribution rates
14-41 shall be further reduced for the succeeding calendar
-14-
15- 1 year by a percentage which shall be computed in the
15- 2 following manner:
15- 3 (A) The dollar amount by which the Unemployment Trust
15- 4 Fund exceeds the dollar amount which equates to a
15- 5 State-wide Reserve Ratio of 2.0 percent shall be
15- 6 divided by the total of contributions collected
15- 7 attributable to wages paid during the preceding
15- 8 calendar year, excluding penalty and interest, as of
15- 9 the computation date as that term is defined in Code
15-10 Section 34-8-28;
15-11 (B) The resulting percentage shall be used to reduce
15-12 all experience rated contribution rates by that same
15-13 percentage; provided, however, that the resulting
15-14 reduction shall not reduce contribution rates below
15-15 the level which will produce a contribution rate of
15-16 5.4 percent for maximum deficit reserve accounts.
15-17 This reduction in contribution rates shall be valid
15-18 for the succeeding calendar year only; and
15-19 (C) Accounts which are not eligible for a computed
15-20 contribution rate as provided in Code Section 34-8-152
15-21 shall not receive the reduction in rates. (f) For any employer which has implemented a drug-free
15-23 workplace program certified by the State Board of Workers'
15-24 Compensation pursuant to Article 11 of Chapter 9 of this
15-25 title, the tax rate computed pursuant to this Code section
15-26 shall be reduced by 0.2 percent; provided, however, that
15-27 the final resulting tax rate of any employer shall not be
15-28 less than 0.01 percent and that such reduction shall not
15-29 be granted to any employer who is subject to the maximum
15-30 rate allowable after application of the State-wide Reserve
15-31 Ratio pursuant to the other provisions of this Code
15-32 section; provided, further, that any employer that has
15-33 failed to file all required tax and wage reports as
15-34 described in subsection (b) of Code Section 34-8-155 shall
15-35 not be entitled to the reduction of rates otherwise
15-36 provided in this subsection. For purposes of this Code
15-37 section, the State Board of Workers' Compensation is
15-38 authorized to certify any employer as defined in Code
15-39 Section 34-8-33 so long as such employer otherwise meets
15-40 the criteria set forth in Article 11 of Chapter 9 of Title
15-41 34. This subsection shall be repealed in its entirety on
15-42 December 31, 2002.
-15-
16- 1 (g)(f) The computed rates after application of percentage
16- 2 reductions or increases will be rounded to the nearest
16- 3 one-hundredth of 1 percent. The Commissioner will give
16- 4 notice to each employer on any rate change by reason of
16- 5 the above provisions."
16- 6 SECTION 5.
16- 7 Said chapter is further amended by striking in its entirety
16- 8 Code Section 34-8-180, relating to an administrative
16- 9 assessment on all wages, and inserting in lieu thereof the
16-10 following:
16-11 "34-8-180.
16-12 (a) For the periods on or after April 1, 1987, but on or
16-13 before January 1, 2000, there There is created an
16-14 administrative assessment of .06 percent to be assessed
16-15 upon all wages, as defined in Code Section 34-8-49, except
16-16 wages of the following employers:
16-17 (1) Those employers who have elected to make payments in
16-18 lieu of contributions as provided by Code Section
16-19 34-8-158 or who are liable for the payment of
16-20 contributions as provided in said Code section; or
16-21 (2) Those employers who, by application of the
16-22 State-wide Reserve Ratio as provided in Code Section
16-23 34-8-156, have been assigned the minimum positive
16-24 reserve rate or the maximum deficit reserve rate.
16-25 (b) For the periods on or after January 1, 2000, but on or
16-26 before December 31, 2005, there is created an
16-27 administrative assessment of 0.8 percent to be assessed
16-28 upon all wages as defined in Code Section 34-8-49, except
16-29 the wages of:
16-30 (1) Those employers who have elected to make payments in
16-31 lieu of contributions as provided by Code Section
16-32 34-8-158 or who are liable for the payment of
16-33 contributions as provided in said Code section; or
16-34 (2) Those employers who, by application of the
16-35 State-wide Reserve Ratio as provided in Code Section
16-36 34-8-156, have been assigned the minimum positive
16-37 reserve rate or the maximum deficit reserve rate.
16-38 (b)(c) Assessments pursuant to this Code section shall
16-39 become due and shall be paid by each employer and must be
16-40 reported on the employer's quarterly tax and wage report
16-41 according to such rules and regulations as the
-16-
17- 1 Commissioner may prescribe. The assessments provided in
17- 2 this Code section shall not be deducted, in whole or in
17- 3 part, from the remuneration of individuals in the employ
17- 4 of the employer. Any deduction in violation of this
17- 5 subsection is unlawful."
17- 6 SECTION 6.
17- 7 Said chapter is further amended by striking in its entirety
17- 8 Code Section 34-8-181, relating to an additional
17- 9 administrative assessment for a new or newly covered
17-10 employers, and inserting in lieu thereof the following:
17-11 "34-8-181.
17-12 (a) For the period on or after April 1, 1987, but on or
17-13 before December 31, 1999, in In addition to the rate paid
17-14 under Code Section 34-8-151, each new or newly covered
17-15 employer shall pay an administrative assessment of .06
17-16 percent of wages payable by it with respect to employment
17-17 during each calendar year until it is eligible for a rate
17-18 calculation based on experience as defined in this
17-19 chapter, except as provided in Code Section 34-8-158.
17-20 (b) For the period on or after January 1, 2000, but on or
17-21 before December 31, 2005, in addition to the rate paid
17-22 under Code Section 34-8-151, each new or newly covered
17-23 employer shall pay an administrative assessment of 0.08
17-24 percent of wages payable by it with respect to employment
17-25 during each calendar year until it is eligible for a rate
17-26 calculation based on experience as defined in this
17-27 chapter, except as provided in Code Section 34-8-158."
17-28 SECTION 7.
17-29 Said chapter is further amended by striking in its entirety
17-30 Code Section 34-8-185, relating to the automatic repeal of
17-31 Article 6, and inserting in lieu thereof the following:
17-32 "34-8-185.
17-33 This article shall stand repealed in its entirety on June
17-34 30, 2001 December 31, 2005."
17-35 SECTION 8.
17-36 Said chapter is further amended by striking in its entirety
17-37 subsection (c) of Code Section 34-8-193, relating to
17-38 determination of the weekly benefit amount, and inserting in
17-39 lieu thereof the following:
-17-
18- 1 "(c) Weekly benefit amount entitlement as computed in this
18- 2 Code section shall not exceed these amounts for the
18- 3 applicable time period:
18- 4 (1) For claims filed on or after July 1, 1990, but
18- 5 before July 1, 1994, the maximum weekly benefit amount
18- 6 shall not exceed $185.00;
18- 7 (2) For claims filed on or after July 1, 1994, but
18- 8 before July 1, 1995, the maximum weekly benefit amount
18- 9 shall not exceed $195.00;
18-10 (3) For claims filed on or after July 1, 1995, but
18-11 before July 1, 1996, the maximum weekly benefit amount
18-12 shall not exceed $205.00;
18-13 (4) For claims filed on or after July 1, 1996, but
18-14 before July 1, 1997, the maximum weekly benefit amount
18-15 shall not exceed $215.00;
18-16 (5) For claims filed on or after July 1, 1997, but
18-17 before July 1, 1998, the maximum weekly benefit amount
18-18 shall not exceed $224.00; and
18-19 (6) For claims filed on or after July 1, 1998, but
18-20 before July 1, 1999, the maximum weekly benefit amount
18-21 shall not exceed $244.00.;
18-22 (7) For claims filed on or after July 1, 1999, but
18-23 before July 1, 2000, the maximum weekly benefit amount
18-24 shall not exceed $264.00;
18-25 (8) For claims filed on or after July 1, 2000, but
18-26 before July 1, 2001, the maximum weekly benefit amount
18-27 shall not exceed $274.00; and
18-28 (9) For claims filed on or after July 1, 2001, the
18-29 maximum weekly benefit amount shall not exceed $284.00.
18-30 Provided, however, for the period on or after January 1,
18-31 2000, whenever the State-wide Reserve Radio, as defined in
18-32 Code Section 34-8-156, is 1.25 percent or less, no future
18-33 increase in the weekly benefit amount shall be effective
18-34 until the State-wide Reserve Ratio is over 1.25 percent."
18-35 SECTION 9.
18-36 All laws and parts of laws in conflict with this Act are
18-37 repealed.
-18-
Clerk of the House
Robert E. Rivers, Jr., Clerk
Last Updated on 03/03/99
