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Unemployment insurance — Georgia

The Georgia Employment Security Law (ESL) provides temporary compensation to those workers who have lost their jobs and meet the eligibility requirements of Georgia law. Virtually all Georgia employers are required by law to pay contributions in the form of a tax to the State Unemployment Trust Fund (the Trust). Monies from this fund are used to pay unemployment benefits to eligible employees. Most Georgia employers liable for Georgia unemployment taxes are also liable for the federal unemployment tax.

In accordance with the provisions of the ESL, Georgia’s unemployment compensation program is administered by the Georgia Department of Labor (DOL). The Unemployment Insurance Division of the DOL is responsible for processing unemployment insurance claims and appeals, determining employer tax rates and liability, and processing employers’ quarterly reports and tax payments.

An employer’s contribution to the Trust is based on experience ratings which relate employer taxes to the cost of providing unemployment benefits to its employees. Employers who have fewer employees receiving unemployment benefits are subject to lower rates. It is to the employer’s benefit to contest those claims that are without merit. 

Employers required to have unemployment insurance

All employers doing business in...


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