Author: ADP Admin/Tuesday, July 5, 2022/Categories: Compliance Corner , State Compliance Update, Georgia
Georgia has enacted legislation (House Bill 389) that clarifies the test used to determine whether an individual is an independent contractor or employee for the purpose of unemployment benefits in the state. House Bill 389 takes effect July 1, 2022.
The Details:
Under existing Georgia unemployment law, an individual who performs services for wages will be deemed an employee unless it is shown that:
1. The individual:
2. The individual and the services performed are the subject of an SS-8 determination by the Internal Revenue Service, which decided against employee status. House Bill 389 amends the law to clarify the factors to consider when determining whether an individual is free from control or direction from the employer. These factors include whether the individual:
House Bill 389 also clarifies exemptions from unemployment benefits for music industry professionals and individuals working for network companies. See the text of the law for details.
Next Steps:
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