07 HB 443/AP
House
Bill 443 (AS PASSED HOUSE AND SENATE)
By:
Representatives Coan of the
101st,
Pruett of the
144th,
Scott of the
2nd,
Teilhet of the
40th,
England of the
108th,
and others
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Chapter 8 of Title 34 of the Official Code of Georgia Annotated, relating
to employment security, so as to provide for changes to what shall be deemed
"employment"; to extend suspension of adjustments based upon the State-wide
Reserve Ratio; to provide for a reduced adjustment in contribution rates through
a certain time period; to provide for a change in the weekly benefit amount over
a certain period; to provide for related matters; to repeal conflicting laws;
and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Chapter
8 of Title 34 of the Official Code of Georgia Annotated, relating to employment
security, is amended in Code Section 34-8-35, relating to the term "employment,"
by revising subsection (f) and paragraph (17) of subsection (n) as
follows:
"(f)
Services performed by an individual for wages shall be deemed to be employment
subject to this chapter unless and until it is shown that:
(1)(A)
Such individual has been and will continue to be free from control or direction
over the performance of such services, both under the individual´s contract
of service and in fact;
and
(2)
Such service is outside the usual course of the business for which such service
is performed or such service is performed outside of all the places of business
of the enterprise for which such service is performed; and
(3)(B)
Such individual is customarily engaged in an independently established trade,
occupation, profession, or
business;
or
(2)
Such individual and the services performed for wages are the subject of an SS-8
determination by the Internal Revenue Service, which decided against employee
status."
"(17)
Services performed for a common carrier of
property,
persons, or property and persons by an
individual consisting of the pickup, transportation, and delivery of
property,
persons, or property and persons; provided
that:
(A)
The individual is free to accept or reject assignments from the common
carrier;
(B)
Remuneration for the individual is on the basis of
commissions,
trips, or deliveries
accomplished;
(C)
Such individual personally provides the vehicle used in the pickup,
transportation, and delivery of the
property,
persons, or property and
persons;
(D)
Such individual has a written contract with the common carrier;
(E)
The written contract states expressly and prominently that the individual
knows:
(i)
Of the responsibility to pay estimated social security taxes and state and
federal income taxes;
(ii)
That the social security tax the individual must pay is higher than the social
security tax the individual would pay if he or she were an employee;
and
(iii)
That the work is not covered by the unemployment compensation laws of Georgia;
and
(F)
The written contract does not prohibit such individual from the pickup,
transportation, or delivery of
property,
persons, or property and persons for more
than one common carrier or any other person or entity; or"
SECTION
2.
Said
chapter is further amended in Code Section 34-8-156, relating to the State-wide
Reserve Ratio for unemployment compensation, by revising subparagraph (B) of
paragraph (4) of subsection (d), as follows:
"(B)
Except for any year or portion of a year during which the provisions of
paragraph (1) of subsection (f) of Code Section 34-8-155 apply, when the
State-wide Reserve Ratio, as calculated above, is less than 1.7 percent, there
shall be an overall increase in the rate, as of the computation date, for each
employer whose rate is computed under a rate table in Code Section 34-8-155 in
accordance with the following table:
|
If
the State-wide Reserve Ratio:
|
||
|
Equals
or
Exceeds
|
But
Is
Less
Than
|
Overall
Increase
|
|
1.5
percent
|
1.7
percent
|
25
percent
|
|
1.25
percent
|
1.5
percent
|
50
percent
|
|
0.75
percent
|
1.25
percent
|
75
percent
|
|
Under
0.75 percent
|
|
100
percent
|
provided,
however, that for the periods of January 1 through December 31, 2004; January 1
through December 31, 2005; and January 1 through December 31, 2006, the overall
increase in the rate required under this subparagraph shall be suspended and the
provisions of this subparagraph shall be null and void, except in the event the
State-wide Reserve Ratio, as calculated above, is less than 1.00 percent on the
computation date with respect to rates applicable to calendar year 2004, 2005,
or 2006, then for each such year the Commissioner of Labor shall have the option
of imposing an increase in the overall rate of up to 35 percent, as of the
computation date, for each employer whose rate is computed under a rate table in
Code Section 34-8-155; and provided, further, that for the period of January 1
through December 31, 2007,
January 1
through December 31, 2008, and January 1 through December 31,
2009, the overall increase in the rate
required under this subparagraph shall be suspended and the provisions of this
subparagraph shall be null and void, except in the event the State-wide Reserve
Ratio, as calculated above, is less than 1.25 percent on the computation date
with respect to rates applicable to calendar year 2007,
2008, or
2009,
then for each
such year the Commissioner of Labor shall
have the option of imposing an increase in the overall rate of up to 35 percent,
as of the computation date, for each employer whose rate is computed under a
rate table in Code Section 34-8-155."
SECTION
3.
Said
chapter is further amended in Code Section 34-8-193, relating to the
determination of the weekly benefit amount, by revising subsections (a), (b),
and (c), as follows:
"(a)
The weekly benefit amount of an individual´s claim shall be that amount
computed by dividing the two highest quarters of wages paid in the base period
by
44
42.
Any fraction of a dollar shall then be disregarded. Wages must have been paid in
at least two quarters of the base period and total wages in the base period must
equal or exceed 150 percent of the highest quarter base period wages. For claims
that fail to establish entitlement due to failure to meet the 150 percent
requirement, an alternative computation shall be made. In such event, the weekly
benefit amount shall be computed by dividing the highest single quarter of base
period wages paid by
22
21.
Any fraction of a dollar shall then be disregarded. Under this alternative
computation, wages must have been paid in at least two quarters of the base
period and total base period wages must equal or exceed 40 times the weekly
benefit amount. Regardless of the method of computation used, wages must have
been paid for insured work, as defined in Code Section 34-8-41.
(b)
Weekly benefit amount entitlement as computed in this Code section shall be no
less than $27.00 per week for benefit years beginning on or after July 1, 1983;
provided, however, that for benefit years beginning on or after July 1, 1987,
when the weekly benefit amount, as computed, would be more than $26.00 but less
than $37.00, the individual´s weekly benefit amount will be $37.00, and no
weekly benefit amount shall be established for less than $37.00; provided,
further, that for benefit years beginning on or after July 1, 1997, when the
weekly benefit amount, as computed, would be more than $26.00 but less than
$39.00, the individual´s weekly benefit amount will be $39.00, and no
weekly benefit amount shall be established for less than $39.00; provided,
further, that for benefit years beginning on or after July 1, 2002, when the
weekly benefit amount, as computed, would be more than $26.00 but less than
$40.00, the individual´s weekly benefit amount will be $40.00, and no
weekly benefit amount shall be established for less than $40.00; provided,
further, that for benefit years beginning on or after July 1, 2005, when the
weekly benefit amount, as computed, would be more than $26.00 but less than
$42.00, the individual´s weekly benefit amount will be $42.00, and no
weekly benefit amount shall be established for less than
$42.00;
provided, further, that for benefit years beginning on or after July 1, 2007,
when the weekly benefit amount, as computed, would be more than $26.00 but less
than $44.00, the individual´s weekly benefit amount will be $44.00, and no
weekly benefit amount shall be established for less than
$44.00.
(c)
Weekly benefit amount entitlement as computed in this Code section shall not
exceed these amounts for the applicable time period:
(1)
For claims filed on or after July 1, 1990, but before July 1, 1994, the maximum
weekly benefit amount shall not exceed $185.00;
(2)
For claims filed on or after July 1, 1994, but before July 1, 1995, the maximum
weekly benefit amount shall not exceed $195.00;
(3)
For claims filed on or after July 1, 1995, but before July 1, 1996, the maximum
weekly benefit amount shall not exceed $205.00;
(4)
For claims filed on or after July 1, 1996, but before July 1, 1997, the maximum
weekly benefit amount shall not exceed $215.00;
(5)
For claims filed on or after July 1, 1997, but before July 1, 1998, the maximum
weekly benefit amount shall not exceed $224.00;
(6)
For claims filed on or after July 1, 1998, but before July 1, 1999, the maximum
weekly benefit amount shall not exceed $244.00;
(7)
For claims filed on or after July 1, 1999, but before July 1, 2000, the maximum
weekly benefit amount shall not exceed $264.00;
(8)
For claims filed on or after July 1, 2000, but before July 1, 2001, the maximum
weekly benefit amount shall not exceed $274.00;
(9)
For claims filed on or after July 1, 2001, but before July 1, 2002, the maximum
weekly benefit amount shall not exceed $284.00;
(10)
For claims filed on or after July 1, 2002, but before July 1, 2003, the maximum
weekly benefit amount shall not exceed $295.00;
(11)
For claims filed on or after July 1, 2003, but before July 1, 2005, the maximum
weekly benefit amount shall not exceed $300.00;
(12)
For claims filed on or after July 1, 2005, but before July 1, 2006, the maximum
weekly benefit amount shall not exceed $310.00; and
(13)
For claims filed on or after July 1, 2006,
but before
July 1, 2008, the maximum weekly benefit
amount shall not exceed
$320.00; and
(14)
For claims filed on or after July 1, 2008, the maximum weekly benefit amount
shall not exceed
$330.00."
SECTION
4.
All
laws and parts of laws in conflict with this Act are repealed.