Georgia State Unemployment Insurance (UI) Tax Attorney

Attorney Richard Litwin

Georgia Department of Labor Compliance Issues

We Represent Businesses

For businesses of any size, the first indication of a state employment tax issue can come from a State of Georgia, Department of Labor inquiry on worker classification. Such contact is often triggered by an independent contractor's attempt to collect unemployment benefits under the belief that he/she was an employee. Depending on the results of the Georgia Department of Labor inquiry, an employer could face obligations as to the respective contractor as well as any other workers who are treated similarly by the business. The business could be required to pay back taxes and be required to treat future workers as employees and not independent contractors, because the state considers the independent contractors to be employees.

If you have a Georgia Department of Labor employment tax issue, or if you have received a Georgia Department of Labor Wage & Liability Inquiry or questionnaire from the Georgia Department of Labor, please do not hesitate to contact our law firm. The issue will not likely go away without legal guidance and counsel from an experienced tax attorney.

At The Litwin Law Firm, P.C., located in Atlanta, we help employers navigate the bureaucracy of Georgia Department of Labor unemployment insurance taxes arising from worker classification.

Understanding the SS-8 Determination

Form SS-8 is the name for the "Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding" form. Typically, a business seeking to establish that workers are independent contractors must complete and file Form SS-8 with the IRS. Once the Form SS-8 is filed, the IRS makes an official determination about the worker's status.

If a favorable SS-8 determination has been made by the IRS, then the wages paid to the workers are exempt from the definition of "employment." To that end, no unemployment tax payments are required to be paid by the business to the Georgia Department of Labor. Contact our firm for advice about non-compliance, underpayment or nonpayment of state employment taxes.


Employee or Independent Contractor: The Two Key Factors

If an SS-8 has not been filed, then determining whether the wages are paid for employment and thus require the business to remit employment taxes hinges on two key factors in Georgia that determine a worker's status:

  • Is the worker subject to substantial control in terms of direction of performance? We help our clients understand how to maintain independent contractor status so that they do not have substantial control over the performance of the workers' services.
  • Is the worker engaged in an established trade? We help our clients maintain the necessary formalities with the worker, so that the worker remains engaged in an independently-established trade or profession. Eligible trades include electrician, filing clerk, bricklayer, secretary, paraprofessional and others.

Specializing in State and Local Tax Law — Call (678) 990-0600

Richard Litwin is an AV-Rated* lawyer who focuses his practice on state and local taxation matters. If you have a Georgia Department of Labor, unemployment insurance or other state employment tax matter, please call our law office or contact us online.

* CV, BV, and AV are registered certification marks of Reed Elsevier Properties Inc., used in accordance with the Martindale-Hubbell certification procedures, standards, and policies. Martindale-Hubbell is the facilitator of a peer review rating process. Ratings reflect the confidential opinions of members of the Bar and the judiciary. Martindale-Hubbell ratings fall into two categories: legal ability and general ethical standards.

The Litwin Law Firm, P.C., based in Atlanta, Georgia, represents clients statewide including Fulton County, Dekalb County, Decatur County, Cobb County, Douglas County, Forsyth County, Gwinnett County, Rockdale County, Henry County, Clayton County, Carroll County, Fayette County, Paulding County, Bartow County, Richmond County, Muscogee County, Columbia County, Clarke County, Chatham County Dougherty County, Glynn County and Cherokee County including the cities of Sandy Springs, Alpharetta, Roswell, Carrollton, Decatur, Marietta, Smyrna, Duluth, Cumming, Woodstock, Athens, Brunswick, Gainesville, Douglasville, Newnan, Peachtree City, Lawrenceville, Stockbridge, McDonough, Rome, Augusta, Savannah, Macon, Columbus, Albany and Dalton.

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