Outline
The Georgia Department of Labor form, commonly known as the Employer Status Report, plays a crucial role for businesses operating within the state. This form requires employers to provide essential information about their business, including the name and address, type of organization, and the nature of their operations. It also prompts employers to disclose their Georgia Department of Labor account number if one has been assigned. The form asks specific questions regarding employment status, such as whether the business has employees, the type of employment (private, domestic, or agricultural), and any changes in ownership or business structure. Employers must also report their anticipated number of employees and the gross payroll amounts expected for various types of employment. Additionally, nonprofit organizations must confirm their tax-exempt status under IRS Code 501(c)(3) and provide supporting documentation. Completing this form accurately and submitting it within ten days is not just a regulatory requirement; it is vital for ensuring compliance with state employment laws and maintaining good standing with the Georgia Department of Labor.
Sample - Georgia Department Of Labor Form
GEORGIA DEPARTMENT OF LABOR
SUITE 850 - 148 ANDREW YOUNG INTERNATIONAL BLVD NE - ATLANTA, GA 30303- 1751
EMPLOYER STATUS REPORT
READ INSTRUCTIONS ON REVERSE SIDE
BEFORE COMPLETION OF FORM
1 . ENTER OR CORRECT BUSINESS NA ME A ND ADDRESS
RETURN ORIGINAL W ITHIN 10 DAYS
GEORGIA DOL
ACCOUNT NUMBER
_
(I f already assi gned)
3. T RA DE NA M E
2. TYPE OF ORGANI ZATI ON
Nonprofi t org.
I ndivi dual Corporati on
Part nership
Street Address
4. PRI NCI PA L BUSI NESS,
Limi ted Li abi l ity CO. (LLC)
FA RM O R
HO USEHO LD
Other (speci fy)_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
LO CA T I O N I N
GEORGI A
Zi p Code Tel ephone Number
City Count y
(Do not use a
GA
P. O. Box number)
( )
5. DA TE FI RST BEGA N 6. A RE Y OU LI A BLE
DA T E O F FEDERA L
EM PLOY I NG W O RKERS FO R FEDERA L Y ES NO
_
FI RST GA . I . D.
W I T HI N ST A T E O F GA . UNEM PLOY M ENT TA X ?
PA Y ROLL NUM BER
7. HAVE YOU..........
DA T E A CQ UI RED DI D Y OU A CQ UI RE..........
OR CHA NGED
All of Georgia operati ons?
Acqui red anot her business? Yes No
PREDECESSO R' S
GEORGI A DOL _
Substantial ly al l of Georgi a operat i ons
M erged wit h another busi ness? Yes No
A CCOUNT NUM BER
(90% or more)
DOES THE FORM ER
Formed a corporation or
OWNER CONTI NUE TO Yes No
Part of Georgi a operations (less than 90%)
partnership? Yes No
HAVE EM PLOYEES?
M ade any other change in the
ownership of your business? Yes No I f yes, ex plai n
FROM WHOM ? (Organization name, including trade name) ADDRESS
9. I F YOU HAD DOM ESTI C EM PLOYM ENT:
8. I F YOU HAD PRI VATE BUSI NESS EM PLOYM ENT:
Did you, or do you ex pect to pay cash wages
Did you, or do you expect to employ at least one worker
Yes* No Yes* No
of $1,000 or more i n any calendar quart er?
in 20 different cal endar weeks during a cal endar year?
* I f yes, show date this fi rst occurred:
* I f yes, show date the 20th week first occurred:
Yes* No
10. I F YOU HAD AGRI CULTURAL EM PLOYM ENT:
Yes* No
Did you, or do you ex pect to have a Did you, or do you expect to employ 10 or more agri cultural
quarterly payrol l of $1,500 or more? workers in 20 dif f erent cal endar weeks duri ng a cal endar year?
* I f yes, show date this fi rst occurred: * I f yes, show date the 20th week first occurred:
11. I F YOU ARE A NONPROFI T ORGANI ZATI ON EX EM PT Did you, or do you ex pect to have a gross cash agri cult ural
Yes* No
FROM I NCOM E TA X UNDER I RS CODE 501(c)(3): payrol l of $20,000 or more in any cal endar quarter?
Yes* No
Did you, or do you expect to employ four or more
* I f yes, show date this fi rst occurred:
workers in 20 dif ferent cal endar weeks duri ng a
cal endar year? 12. HOW M ANY EM PLOYEES do you have, (or anti cipate
( ATTACH COP Y OF 5 0 1 ( C) ( 3 ) EXEMPTI ON LETTER)
when in full operati on)?
* I f yes, show date the 20th week first occurred:
Name Name
I NFO RM A T I O N
I NF ORMATI ON
A BO UT
ABOUT
PERSON
OWNER,
OR FI RM
Soci al Securi ty Address
ALL
W HO
Number
_ _
M A I NT A I NS
PARTNERS ,
FI NA NCI A L
OR PRI NCI P AL
Resi dence Address City
RECORDS
OF F I CER
OF BUSI NESS
( ATTACH
ADDI TI ONAL Ci t y State Zip Code Tel ephone
S HEET, OR
( )
S HEETS , I F
NECES S ARY)
State Zip Code CERTI FI CATI ON: I hereby certi fy under penalti es of perj ury, that the foregoi ng statement and those contai ned
in any at t ached sheets si gned by me are true and correct, and that I am authorized to ex ecute this report on
behal f of the employi ng uni t. This report must be si gned by owner, partner or pri ncipal of f icer.
Tel ephone Si gnature Ti tle Date
( )
DOL- 1A (R- 5/01)
PLEASE COMPLETE INDUSTRY INFORMATION ON REVERSE SIDE.
TA 4 89A
(CONTINUED)
NATURE OF BUSINESS: Inf ormation is required on all items. Attach additional sheets, if necessary.
A.
How many Georgia locations do you operate?
C. Enter in order of importance and indicate
approximate % of total annual income derived
Provide the f ollow ing inf ormation f or each location, attaching additional
f rom each:
sheets if necessary.
Principal Service(s) Principal Product(s)
B.
Check the box that best describes the industry that relates to your
OR
Mf g. Grow n Sold
Rendered*
business activities:
Manuf acturing
%
Agriculture
Transportation
Forestry %
Communication
%
Fishing
Public Utilities
* I f Transportati on- Trucking, indicate if interstate carri er
Mining
W holesale Trade
D. If this report includes establishment(s) that only
Construction (specif y):
Retail Trade
perf orm services f or other units of the company,
General Contractors Industrial_ _ _ %
Finance
indicate the primary type of service or support
Residential_ _ _ % Commercial_ _ _ %
Insurance
provided. Check as many as apply:
Speculative Building
Real Estate
Special Trade Contractor (specif y plumbing, 1 . Central Administration 3 . Storage (w arehouse)
Services
etc.,)_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
2 . Research,development, 4 . Other: (specif y),
Public Administration
Heavy Construction (specif y cable, highw ay,
and testing
Private Household
etc.,)_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
Employer
FOR ASSISTANCE, call the Industry Classif ication Unit, (4 0 4 ) 6 5 6 - 3 1 7 7
IMPORTANT - This report must be f iled! The law provides that all employing units shall f ile a report of its employment during a calendar year. For the
Security Law ,
this f orm has assist you in
purpose of aiding you in complying w ith OCGA Section 3 4 - 8 - 1 2 1 of the Employment been prepared to
f urnishing the required inf ormation. Answ er all questions f ully and if additional space is necessary under any item, attach signed and dated sheets w hich
bear the w ords "Supplement to Form DOL- 1 ."
Each f alse statement or w illf ul f ailure to f urnish this report is punishable as a crime. Each day of such f ailure or ref usal constitutes a separate
of f ense.
The Georgia Employer Status Report is required of all employers having individuals perf orming services in Georgia regardless of number or duration of
time.
The f iling of this f orm is required at the time your business f irst had individuals perf orming service in Georgia, or w hen you acquired another legal entity,
and may also be required again upon request.
NOTE:
Disclosure of your social security number is mandatory. It will be used f or the purpose of identif ication and it is required under the
authority of 42 U.S.C.Section405(2)(c)andOCGASection 34- 8- 121(a).
INSTRUCTIONS
(NUMBERS CORRESPOND TO ITEMS ON FORM)
Enter or correct name and address of individual ow ner, partners, corporation or organization. This is the address to w hich you authorize us to
1 .
mail all reports, correspondence, etc. If you have already been assigned a Georgia Department of Labor Account Number (Ga. DOL Acct. No) by
this Department, please insert the number.
Indicate by check mark type of organization. If a nonprof it organization, attach copy of I.R.S. letter ex empting the organization f rom Federal
2 .
Income Tax under Section 5 0 1 (c)(3 ) of Internal Revenue Code.
3 . Trade name by w hich business is know n if dif f erent than 1 .
4 .
Physical location of business, f arm or household in Georgiaif dif f erent than 1 .Please include telephone number w ithareacode.
Enter the f irst date of employment in Georgia and the f irst date of Georgiapayroll.
5 .
If you are subj ect to the Federal Unemployment Tax Act, and are required to f ile Federal Form 9 4 0 , answ er this question "yes". Be sure to enter
6 .
your Federal Employer Identif ication Number w hether answ ered "yes"or "no".
7 . Answ er this question if you acquired this business f rom another employer or if af ter you began employing w orkers you have acquired other
businesses; merged w ith other businesses; f ormed or dissolved partnerships, corporations, prof essional associations; or if any other change in
the ow nership of the business has occurred. Indicate the date of acquisition or change and provide all inf ormation concerning the previous
ow ner's name, trade name, address and DOL Account Number. Indicate by checking the appropriate block the portion of the previous ow ner's
business involved in the acquisition or change. No transf er of ex perience rating history can be made unless inf ormation concerning the previous
ow ner is provided.
Private Business Employment - Most employment is considered private business employment. This includes all types of w ork ex cept domestic
8 .
service such as maids, gardeners, cooks, etc., agricultural service and service perf ormed f or governmental or nonprof it organizations.
Domestic employment includes all service f or a person in the operation and maintenance of a private household, local college club or local
9 .
chapter of a college f raternity or sorority such as chauf f eurs, cooks, babysitters, gardeners, maids, butlers, private and/ or social secretaries,
etc. If you had such employment, consider only cash payments made to all individuals perf orming domestic services to determine if $1 ,0 0 0 or
more cashw ages w ere paid in any calendar quarter during 1 9 7 7 and subsequent quarters.
1 0 . Consider only cash payments made to all individuals perf orming agricultural services to determine if $2 0 ,0 0 0 or more cash w ages w ere paid in
any calendar quarter during 1 9 7 7 and subsequent quarters.
Answ er this question only if this business is a nonprof it organization ex empt f rom Federal Income Tax under Section 5 0 1 (c)(3 ) of the Internal
1 1 .
Revenue Code. Attach a copy of the I.R.S. letter granting this ex emption. Nonprof it organizations w ith tax ex emptions other than under Section
5 0 1 (c)(3 ) should answ er question 8 , Private Business Employment.
1 2 . Self - ex planatory.
FOR ASSISTANCE, call the Adj udication Section, (4 0 4 ) 6 5 6 - 3 0 6 9
Please RETAIN a copy f or your f iles. RETURN ORIGINAL WITHIN TEN (10) DAYS TO: Georgia Department of Labor
P O Box 7 4 0 2 3 4
Atlanta, GA 3 0 3 7 4 - 0 2 3 4
The enclosed envelope requires postage.
Form Information
| Fact Name | Details |
|---|---|
| Purpose | The Georgia Employer Status Report is designed to collect information about employers operating in Georgia. |
| Filing Deadline | Employers must return the original form within 10 days of completion. |
| Types of Organizations | Organizations can be classified as Individual, Partnership, Corporation, Nonprofit, or Limited Liability Company (LLC). |
| Governing Law | This form is governed by the Employment Security Law, specifically OCGA Section 34-8-121. |
| Federal Tax Identification | Employers must provide their Federal Employer Identification Number if applicable, regardless of their liability status. |
| Nonprofit Requirements | Nonprofit organizations must attach a copy of their IRS exemption letter under Section 501(c)(3) if applicable. |
| Criminal Penalties | Providing false information or failing to submit the report can lead to criminal charges, with each day of non-compliance considered a separate offense. |
Detailed Guide for Filling Out Georgia Department Of Labor
Completing the Georgia Department of Labor form is an important step for employers in the state. It is essential to provide accurate information to ensure compliance with state regulations. Below are the steps to guide you through filling out the form effectively.
- Enter or correct your business name and address. This should reflect the official name of the business and the address where you wish to receive correspondence.
- Provide your Georgia DOL account number. If you have been assigned one, include it in the designated space.
- Indicate your trade name. If your business operates under a different name, please specify it here.
- Select your type of organization. Choose from options such as Individual, Partnership, Corporation, Nonprofit organization, Limited Liability Company (LLC), or Other.
- Fill in your principal business location. Include the street address, city, zip code, county, and telephone number (do not use a P.O. Box).
- Provide the date your business first began operations in Georgia. Also, include the date of your first payroll in the state.
- Answer the question regarding federal unemployment tax liability. Indicate "Yes" or "No" and include your Federal Employer Identification Number.
- Respond to questions about business acquisitions or changes. If applicable, provide details about any previous owners and the nature of the changes.
- Indicate if you had private business employment. Specify if you expect to employ at least one worker in 20 different calendar weeks during a calendar year.
- Provide information about domestic employment. Indicate if you expect to pay cash wages of $1,000 or more in any calendar quarter.
- Answer questions regarding agricultural employment. State whether you expect to have a quarterly payroll of $1,500 or more or employ 10 or more agricultural workers.
- For nonprofit organizations, indicate your tax-exempt status. Attach a copy of your IRS exemption letter if applicable.
- Specify the number of employees. Provide an estimate of how many employees you have or expect to have when fully operational.
- Fill in information about the owner or principal officer. Include their name, address, and contact details.
- Sign and date the certification. This must be done by the owner, partner, or principal officer.
- Complete the industry information on the reverse side. Provide details about your business activities and locations.
Once the form is filled out, it must be returned to the Georgia Department of Labor within ten days. Ensure that all information is accurate to avoid any potential issues. Retaining a copy for your records is also advisable.
Obtain Answers on Georgia Department Of Labor
-
What is the purpose of the Georgia Department of Labor form?
The Georgia Department of Labor form, specifically the Employer Status Report, is designed to collect essential information from employers operating in Georgia. It ensures that the Department has accurate records of businesses that employ individuals in the state, which is crucial for tax and employment regulations.
-
Who needs to complete this form?
All employers who have individuals performing services in Georgia must complete this form. This requirement applies regardless of the number of employees or the duration of their employment. The form must be filed when a business first employs workers in Georgia or when there is a change in ownership or structure.
-
What information is required on the form?
The form requests various details, including:
- Business name and address
- Type of organization (e.g., corporation, partnership)
- Federal Employer Identification Number (if applicable)
- Details about employment status and payroll
- Information about any changes in business ownership
Completing all sections accurately is essential for compliance.
-
What happens if the form is not filed on time?
Failure to file the Employer Status Report within the required ten days can lead to penalties. Each day of non-compliance may be considered a separate offense, and this can result in fines or other legal consequences.
-
How can I submit the completed form?
The completed form must be returned to the Georgia Department of Labor within ten days of completion. Employers should mail the original form to the specified address provided on the form. It is advisable to retain a copy for personal records.
-
What if my business is a nonprofit organization?
Nonprofit organizations must indicate their status on the form and attach a copy of their IRS exemption letter under Section 501(c)(3). This documentation is essential to validate their tax-exempt status and ensure compliance with state regulations.
-
Are there specific employment thresholds I should be aware of?
Yes, the form includes questions regarding employment thresholds. For example, if you expect to employ at least one worker in 20 different calendar weeks during a calendar year, or if you anticipate cash wages of $1,000 or more in any calendar quarter, these must be indicated on the form.
-
What should I do if I have multiple business locations in Georgia?
If your business operates in multiple locations within Georgia, you must provide information for each location on the form. This includes the nature of business and the percentage of income derived from each location. Additional sheets can be attached if necessary.
-
How can I get assistance if I have questions about the form?
If you require assistance, you can contact the Georgia Department of Labor's Adjudication Section at (404) 232-3301 or the Industry Classification Unit at (800) 338-2082. They can provide guidance on completing the form and addressing any specific inquiries you may have.
Common mistakes
Completing the Georgia Department of Labor form can be straightforward, but several common mistakes can lead to delays or complications. One frequent error occurs when individuals fail to provide the correct business name and address. It is crucial to enter or correct this information accurately, as it determines where correspondence and reports will be sent. Missing or incorrect details can result in the need for resubmission, wasting valuable time.
Another common mistake is neglecting to indicate the type of organization. The form requires a check mark next to the appropriate category, such as Individual, Partnership, Corporation, or Nonprofit. Failing to do this can lead to confusion regarding the business's legal structure and may affect tax liabilities and compliance obligations.
Additionally, many individuals overlook the necessity of providing the Georgia Department of Labor Account Number if one has already been assigned. This number is essential for tracking the business’s employment status and history. Not including it can complicate the processing of the form and may lead to unnecessary follow-up actions.
Lastly, individuals often forget to sign the form. Certification is a critical step, as it confirms the accuracy of the information provided. Without a signature from the owner, partner, or principal officer, the form cannot be processed. This oversight can lead to delays and may require the form to be resubmitted, further complicating the reporting process.
Documents used along the form
The Georgia Department of Labor form is a crucial document for employers operating within the state. It serves as an Employer Status Report, capturing essential information about a business's employment status and obligations. Alongside this form, several other documents are often required or beneficial for compliance with labor regulations. Below is a list of related forms and documents commonly used in conjunction with the Georgia Department of Labor form.
- Federal Employer Identification Number (EIN) Application (Form SS-4): This form is used to apply for an EIN, which is necessary for tax purposes and is required for businesses that have employees.
- Georgia Withholding Tax Registration: Employers must complete this registration to withhold state income tax from employees’ wages, ensuring compliance with Georgia tax laws.
- Form 940 (Employer's Annual Federal Unemployment Tax Return): This federal form reports the annual unemployment taxes owed by employers and is essential for those subject to the Federal Unemployment Tax Act.
- Form 941 (Employer's Quarterly Federal Tax Return): This form is used to report income taxes, Social Security tax, and Medicare tax withheld from employee paychecks on a quarterly basis.
- Georgia New Hire Reporting Form: Employers are required to report newly hired employees to the state within a specific time frame to assist in child support enforcement and other state programs.
- Occupational Safety and Health Administration (OSHA) Forms: Depending on the nature of the business, employers may need to maintain records of workplace injuries and illnesses using OSHA forms.
- Employee Handbook: While not a formal document submitted to a government agency, an employee handbook outlines workplace policies, employee rights, and obligations, helping to ensure compliance with labor laws.
- Workers' Compensation Insurance Policy: This document provides coverage for employees who may be injured on the job, as required by Georgia law for most employers.
- Form I-9 (Employment Eligibility Verification): Employers must complete this form to verify the identity and employment authorization of individuals hired for employment in the United States.
- Form W-2 (Wage and Tax Statement): At the end of each year, employers must provide this form to employees, summarizing their earnings and tax withholdings for the year.
Understanding these documents and their purposes is vital for compliance with state and federal labor laws. Employers should ensure that they are accurately completing and submitting these forms to avoid potential legal issues and to maintain good standing with regulatory agencies.
Similar forms
The Georgia Department of Labor form serves a specific purpose in reporting employer status, but it shares similarities with several other important documents that businesses may encounter. Here’s a look at eight such documents:
- IRS Form 940: This form is used for reporting annual Federal Unemployment Tax Act (FUTA) taxes. Like the Georgia Department of Labor form, it requires businesses to disclose information about their employment practices and number of employees.
- IRS Form 941: This quarterly form reports income taxes, social security tax, and Medicare tax withheld from employee paychecks. Similar to the Georgia form, it necessitates accurate reporting of employee counts and payroll data.
- State Unemployment Insurance (SUI) Form: Each state has its own version of this form, which is used to report unemployment insurance contributions. Much like the Georgia Department of Labor form, it is essential for compliance with state employment laws.
- W-2 Forms: Employers use these forms to report wages paid to employees and the taxes withheld. The connection lies in the requirement for accurate employee information, which is also a focus of the Georgia Department of Labor form.
- Business License Application: This document is necessary for legally operating a business within a jurisdiction. It shares the need for detailed information about the business, including its structure and ownership, similar to what is requested on the Georgia form.
- Employer Identification Number (EIN) Application (Form SS-4): This form is used to apply for an EIN, which is essential for tax purposes. Both the EIN application and the Georgia form require information about the business and its owners.
- Workers' Compensation Insurance Application: This application is vital for obtaining coverage for workplace injuries. It parallels the Georgia Department of Labor form in that both require detailed information about employees and business operations.
- Annual Report for Corporations: Corporations must file this report to maintain good standing with the state. It requires similar information about business structure and operations, much like the Georgia Department of Labor form.
Understanding these documents and their similarities can help ensure compliance and streamline the administrative processes involved in running a business.
Dos and Don'ts
When filling out the Georgia Department of Labor form, it is important to follow certain guidelines to ensure accuracy and compliance. Here is a list of things you should and shouldn't do:
- Do read the instructions carefully before starting.
- Do provide accurate business name and address.
- Do include your Georgia DOL account number if you have one.
- Do answer all questions completely and honestly.
- Don't use a P.O. Box as your business address.
- Don't leave any sections blank; if something does not apply, indicate that.
- Don't forget to sign and date the form before submission.
- Don't submit the form late; return it within ten days of completion.
Misconceptions
Misconceptions about the Georgia Department of Labor form can lead to confusion and delays in compliance. Here are eight common misconceptions explained:
- Only large businesses need to file the form. Many believe that only large employers are required to submit the Georgia Employer Status Report. However, this form is mandatory for all businesses that have individuals performing services in Georgia, regardless of size.
- The form is only needed when starting a business. Some think that the form is only necessary at the beginning of a business. In reality, it must also be filed when acquiring another business or making significant changes in ownership.
- Filing the form is optional. There is a misconception that filing this report is optional. In fact, it is a legal requirement, and failing to submit it can result in penalties.
- Only employers with full-time employees need to file. Many assume that only those with full-time employees must complete the form. However, even if you hire part-time or temporary workers, you still need to file.
- Social security numbers are not required. Some individuals believe that providing a social security number is optional. This is incorrect; it is mandatory for identification purposes and is required by law.
- The form is only for certain types of businesses. There is a misconception that only specific types of organizations, like corporations, need to file. In truth, all types of organizations, including nonprofits and sole proprietorships, must complete the form.
- It is sufficient to submit the form late. Some think that submitting the form after the deadline is acceptable. However, the law requires that it be returned within ten days of receipt to avoid penalties.
- Assistance is not available for completing the form. Many people feel overwhelmed and think they must navigate the form alone. In fact, assistance is available through the Georgia Department of Labor, making it easier to understand and complete the requirements.
Understanding these misconceptions can help ensure compliance with Georgia's labor laws and avoid unnecessary complications.
Key takeaways
Key Takeaways for Filling Out the Georgia Department of Labor Form:
- Ensure that the business name and address are accurate. This is essential for receiving all correspondence from the Georgia Department of Labor.
- Identify the correct type of organization by checking the appropriate box. This includes options like Individual, Partnership, Corporation, and Nonprofit.
- Provide the date your business began operating in Georgia and the date you first paid employees.
- Answer questions regarding your liability for federal unemployment tax. This includes providing your Federal Employer Identification Number.
- Disclose any changes in business ownership or structure. This includes mergers, acquisitions, or changes in partnerships.
- Complete all sections regarding employment types, including private, domestic, and agricultural employment. Accurate reporting is crucial.
- Return the original form within ten days to avoid penalties. Keep a copy for your records to ensure you have documentation of your submission.