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The Georgia Department of Labor (GDOL) released updated COVID-19 Frequently Asked Questions (FAQs) by Employers to its COVID-19 webpage. The updated guidance states that employers will not be charged with partial state unemployment insurance (UI) benefits attributable to COVID-19, provided they filed a partial UI benefit claim. UI benefits resulting from claims filed by workers will be charged to the employer's account. In addition, the updated document gives further details on the requirement that employers file partial UI claims for their employees affected by COVID-19.

The FAQs regarding noncharge of partial UI benefits for COVID-19 states:

Will my DOL account be charged for the benefits?

You will NOT be charged for benefits paid on partial claims that you submit because of COVID-19. However, you will be charged for claims filed by your employees, and you will be required to reimburse GDOL for the total amount of benefits paid on individual-initiated claims.

Will these claims affect my UI tax rate?

The employer-filed partial claims will NOT affect your tax rate. Claims filed by your employees may affect your tax rate.

Requirement that employers file partial UI claims for their workers affected by COVID-19

As we reported, the Department adopted Emergency Rule 300-2-4-0.5 effective March 16, 2020, that mandates all Georgia employers to file partial claims for UI benefits online on behalf of their employees for any week during which an employee (full-time/part-time) works less than full-time due to a partial or total company shutdown caused by the COVID-19 public health emergency. Any employer found to be in violation of this rule will be required to reimburse the Department for the full amount of UI benefits paid to the employee. (EY Payroll Newsflash Vol. 21, #076, 3-18-2020.)

The Department's updated FAQs for Employers provides additional information on this requirement, as follows:

Why do I have to file partial claims? Why can't my employees file for themselves?

Your filing partial claims is the fastest way for your employees to receive unemployment insurance (UI) benefits. When individuals file claims, the Georgia Department of Labor (GDOL) has to determine that they are not working due to no fault of their own. When employers file partial claims, the employer is affirming the employee is not working due to a lack of work and benefits can be paid immediately.

It is important for you to know that an emergency GDOL Employment Security Law Rule 300-2-4-0.5 Partial Claims was re-adopted on March 19, 2020 mandating employers to file partial claims online on behalf of their full- and part-time employees who work less than full-time due to a partial or total company shutdown caused by the COVID-19 emergency. Employers who refuse to file partial claims are in violation of the rule and will be required to reimburse GDOL for the full amount of benefits paid to their employees.

NOTE: Employees who voluntarily choose to not come to work must file their own claims.

Which employees can I file for?

You may submit partial claims for full and part-time employees who are temporarily laid off or whose hours have been temporarily reduced because of a lack of work due to COVID-19. Employees must be expected to return to work when the COVID-19 emergency ends. They must also be United States (U.S.) citizens or non-citizens who are authorized to work in the U.S.

Do NOT submit claims for employees who:

• are on scheduled/customary vacation, scheduled/customary plant shut down, or scheduled/customary plan closure (O.C.G.A. Section 34-8-195)
• employed by a temporary agency and are currently working at your place of business
• were employed in another state in the last 18 months
• were employed with the federal government or on active military service in the last 18 months
• are 1099 employees. are voluntarily out of work, e.g., quits, requested leaves of absence, self-quarantined, etc.
• have been permanently separated from your company

Can I file partial claims for employees who have self-quarantined for fear of exposure to COVID-19?

No. Employees who voluntarily choose not to go to work must file their own claims.

Can I file for employees who has COVID-19 or has been exposed to the virus?

If you directed the employee to not return to work because of their exposure to COVID-19, you may file a claim on their behalf. If the individual voluntarily chooses not to report to work, he/she must file their own claim. GDOL will determine eligibility of benefits for such claims on a case-by-case basis.

Can I submit a mass separation notice?

Yes. Mass separation is intended for employers who are permanently separating 25 or more employees on the same day for the same reason. If you are filing employer filed claims, then it is not necessary to submit a mass separation notice.

More information regarding the filing of partial claims, including instructions can be found on the Department's alert page.

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EY Payroll News Flash