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February 3, 2022
2022-0199

Georgia lowers electronic filing threshold for SUI returns | 2022 SUI tax rates and wage base unchanged from 2021

The Georgia Department of Labor has announced that effective January 2, 2022, employers with 25 or more employees are required to file their quarterly state unemployment insurance (SUI) returns and tax payments electronically. Previously, the electronic reporting requirement applied to employers with more than 100 employees.

More information about acceptable electronic filing methods is available in the Employer Portal.

2022 SUI wage base

The 2022 SUI taxable wage base is $9,500, unchanged from 2021.

2022 SUI tax rates

The Georgia 2022 SUI tax rates continue to range from 0.04% to 8.1%. New employers continue to pay at 2.64%. (Email response to inquiry, Georgia Department of Labor representative, 1-10-2022.)

2021 and 2022 administrative surcharge

Employers pay an additional administrative assessment, which is noncertified for FUTA tax purposes. The surcharge rate is 0.06% for 2021 and 2022 on each employee's wages up to the $9,500 taxable wage base. The administrative assessment is shown separately on the quarterly contribution report.

2022 mailing of SUI rate notices

The 2022 SUI rate notices were posted electronically on 12-28-2021.

For more information see the Georgia Department of Labor website.

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Contact Information
For additional information concerning this Alert, please contact:
 
Workforce Tax Services - Employment Tax Advisory Services
   • Kristie Lowery (kristie.lowery@ey.com)
   • Kenneth Hausser (kenneth.hausser@ey.com)
   • Debera Salam (debera.salam@ey.com)

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