College of Agricultural and Environmental Sciences
Cooperative Extension Service
The University of Georgia
College of Agricultural and Environmental Sciences
Cooperative Extension Service
Compiled and Edited by:
Keith D. Kightlinger, Extension Economist - Farm Management
Department of Agricultural and Applied Economics
Contributing Editors:
Mr. Dan Bremer
Agricultural Labor Consultant and Retired District Director
Wage and Hour Division, U.S. Department of Labor, Lake Park, Georgia
Ms. Sherry Sparks
Retired Section Chief, Alien and Agricultural Labor Certification
Georgia Department of Labor, Valdosta, Georgia
Acknowledgment
The assistance and cooperation of the Georgia Department of Labor, The United States Department of Labor, Wage and Hour Division, and The United States Immigration and Naturalization Service in the development of this publication is gratefully acknowledged.
Disclaimer
This bulletin is intended for informational purposes only, and does not have the force or intent of law. Farm employers and workers should contact their attornies or the agencies noted in this bulletin for further information and/or a legal opinion.
Guide to Federal and Georgia Forms and Publications
Federal Forms and Publications
Georgia Forms and Publications
Contacting Federal and Georgia Agencies
Employee or Independent Contractor
Common Law Employees
Independent Contractors
Making the Determination
Immigration Reform and Control Act of 1986
Rules for Employers
Rules for Employees
List A Documents
List B Documents
List C Documents
Future Expiration Dates
Who Must Report
What Information Must Be Reported
How Often Must Employers Report
How Can Employers Report
Multi-State Employers
Minimum Ages for Employment in Agriculture
Hazardous Occupations in Agriculture
Penalties for Violations
Certificate of Age
Record Keeping for Employment of Minors
Fair Labor Standards Act of 1938
Minimum Wage
Social Security and Medicare Taxes
Subject Wages
Enumeration Verification System
Mismatched Social Security Numbers
Federal Income Tax
-Form W-4
Federal Payroll Tax Deposit Rules
-Monthly Depositors
-$1,000 Exception
-Semi-Weekly Depositors
-$100,000 One-Day Deposit Rule
Georgia Income Tax
Georgia Payroll Tax Deposit Rules
-Annual Filers
-Quarterly Filers
-Monthly Filers
-Electronic Funds Transfer (EFT) Filers
-Coupon Books
Federal Unemployment Tax (FUTA)
State Unemployment Tax (SUTA)
Legislation
Fair Labor Standards Act
Migrant and Seasonal Worker Protection Act
-Regulations
-Working with Farm Labor Contractors
-Fulfilling Employment Condition Requirements
-Worker Records
-Enforcement
-Sanctions
-Right of Private Action
-Exemptions
-Migrant and Seasonal Worker Protection
Temporary Employment of Non-Immigrant Aliens in U.S. Agriculture (H-2A Program)
Who May Apply
-Granting of Certification
-When to Apply
Conditions to be Satisfied
Worker Protection Standard for Agricultural Pesticides
Application of WPS Provisions
General Duties
Labeling
Worker Protection Standard
Pesticide Handler Protection Standard
Requirements for Workers
-Restrictions Associated with Pesticide Applications
-Entry Restrictions
-Notice of Application
-Pesticide Safety Training
-Pesticide Safety Poster
-Decontamination
-Emergency Assistance
Requirements for Handlers
Notice of Application to Agricultural Workers
Pesticide Safety Training
Knowledge of Labeling Information
Safe Operation of Equipment
Personal Protective Equipment
Decontamination
Emergency Assistance
Enforcement
Government Agency Contact Guide
United States
Government Agencies
Department of Labor, Wage and Hour Division
Department of the Treasury, Internal Revenue Service
Department of Health and Human Services, Social Security Administration
Department of Justice, Immigration and Naturalization Service
Environmental Protection Agency
Occupational Safety and Health Administration
State
of Georgia Government Agencies
Georgia Department of Labor
Georgia Department of Revenue
Cooperative Extension Service, The University of Georgia
Agricultural employers and workers function in an increasingly complex legal environment. Ignorance of the law is not and has never been an accepted legal excuse for non-compliance. This is as true in agricultural labor as in any other regulatory environment.
This bulletin is intended to be, as its title states, a guide to information and resources for Georgia agricultural employers and workers. Within the pages of this bulletin, many of the Federal and Georgia regulations that apply to agricultural labor are summarized.
Some portions of this bulletin apply to all agricultural employers and workers, while other sections will be of interest only to those employers and workers operating under specific sets of conditions. Employers and workers studying this bulletin will gain a basic understanding of the Federal and Georgia laws regulating agricultural employment. Readers will also learn which Federal and Georgia agencies administer and enforce the various provisions of agricultural labor legislation, what official publications are available from these agencies, and how to contact the various agencies for further assistance and information.
Finally, this bulletin is a guide for agricultural employers and workers, not an official presentation or interpretation of any of the laws and regulations discussed within. The various Federal and Georgia agencies administering and enforcing the laws and regulations, and Federal and State courts are the official and final presenters and interpreters of the law.
For all work situations
Internal Revenue Service:
Immigration and Naturalization Service:
Environmental Protection Agency:
For migrant and seasonal workers
Department of Labor:
For H-2A workers
Department of Labor:
For all employment situations
Georgia Department of Revenue:
Georgia Department of Labor:
A Government Agency Contact Guide is included at the end of this bulletin. The guide provides information for contacting Georgia offices of both Federal and Georgia agencies involved in agricultural labor issues. The guide begins on page 25 of this bulletin.
Before a business operator can know his or her responsibilities or how to treat payments made for services received, the relationship between the business and the provider of services must be determined. In agricultural production businesses, providers of services generally fall into two categories: independent contracors or common-law employees. Employees in agriculture include workers who:
Under common-law rules, every individual who performs services subject to the will and control of an employer, as to both what must be done and how it must be done, is an employee. It does not matter that the employer allows the employee discretion and freedom of action, so long as the employer has the legal right to control both the method and the result of the services.
People engaged in an independent trade, business or profession in which they offer their services to the general public are usually not considered to be employees. The general rule is that an individual is an independent contractor if the employer has the right to control or direct only the result of the work, and not the means and methods of accomplishing the result. Since independent contractors are not employees, you do not have to withhold or pay taxes on payments made to them. If you pay an independent contractor $600 or more during the calendar year in the course of your trade or business, you must file Form 1099 MISC providing a copy of the form to both the independent contractor and the Internal Revenue Service.
If an employer-employee relationship exists, it makes no difference how it is described by the parties. It does not matter how the payments are measured, how they are made, or what they are called. Nor does it matter whether the individual is employed full time or part time. You may have to withhold and pay taxes on wages you pay to common-law employees.
Employers are generally responsible for withholding and paying income, social security and Medicare taxes, and in some cases, unemployment taxes on wages paid to an employee. In the case of workers furnished to a farmer by a Farm Labor Contractor, the contractor and the farmer are considered to be joint employers under the Migrant and Seasonal Worker Protection Act. This legislation and its regulations are discussed in the "Migrant and Seasonal Labor" section of this publication. Employers generally do not withhold or pay any taxes on payments to independent contractors.
If uncertainty exists, the Internal Revenue Service has identified a number of factors indicating whether an individual is an employee or an independent contractor. Form SS-8, Determination of Employee Work Status for Purposes of Federal Employment Taxes and Income Tax Withholding, can be completed by either an employer or worker and submitted to the IRS District Director for a determination. Many of the factors discussed on Form SS-8 follow.
The Immigration Reform and Control Act (IRCA) of 1986 was passed by Congress and signed into law by the President on November 6, 1986. The Act requires employers to hire only persons who may legally work in the United States: citizens and nationals of the United States and aliens authorized to work. To comply with the law, employers must verify the identity and employment eligibility of anyone they hire, and complete and retain a Form I-9 for each person hired. The United States Immigration and Naturalization Service is the agency responsible for administration and enforcement of IRCA.
Immigration and Naturalization Service Form I-9 is required to document that a worker is lawfully eligible for employment in the United States. Employers must have all new employees complete Form I-9 within three business days of hiring. Employers must have on file a completed Form I-9 on file for all employees who were employed on or after June 1, 1987. An employee's Form I-9 must be kept on file for a minimum of three years, even if the employee has left. If an employee works more than three years, Form I-9 must be kept in the employer's file until one year after the worker leaves.
It is not necessary to complete a Form I-9 for:
NOTE: You cannot contract for the labor of an alien if you know the alien is not authorized to work in the United States.
Copies of Form I-9 and instructions for completing it can be obtained from the Immigration and Naturalization Service.
Employers are also obligated by the Act to not discriminate against individuals on the basis of national origin or citizenship, or to require more or different documents from a particular individual.
Employees must complete Section 1 of Form I-9 and provide original documents that establish their identity and employment eligibility. Some documents establish both identity and employment eligibility, while others establish identity only or employment eligibility only. On the back of Form I-9 and in the Handbook for Employers - Instructions for Completing Form I-9 are three lists (A, B, and C) of acceptable documents.
For persons under age 18 who are unable to present a document listed above:
Future expiration dates may appear on Form I-9 or on the employment authorization documents of aliens, including, among others, permanent residents, temporary residents and refugees. INS includes expiration dates even on documents issued to aliens with permanent work authorization. The existence of a future expiration date:
Consideration of a future employment authorization expiration date in determining whether an alien is qualified for a particular job may constitute employment discrimination. The employer will, however, need to reverify the employee's eligibility to work when any expiration date on the Form I-9 is reached. When an employee's work authorization expires, the employer must re-verify his or her employment eligibility. Section 3 (Updating and Re-verification) of Form I-9 is used for this purpose. If Section 3 has already been used for a previous update or re-verification, use a new Form I-9. Write the employee's name in Section 1 of the new Form I-9, complete Section 3, and retain the new form with the original. The employee must present a document that shows either an extension of the initial employment authorization, or new work authorization. If the employee cannot provide proof of current work authorization, you cannot continue to employ that person.
To maintain continuous employment eligibility, an employee with temporary work authorization should apply for new work authorization at least 90 days before the current expiration date. If INS fails to rule on the application within 90 days, the employee will be authorized for employment on Form I-688B for a period of not more than 240 days.
Form I-9 must be re-verified no later than the employee's work authorization expiration date.
The Georgia New Hire Reporting Program requires all Georgia employers to report all newly hired employees. The program was created to improve child support collection and reduce public assistance costs.
Employers or labor organizations doing business in the state of Georgia must report the hiring of any person who resides or works in the state of Georgia to whom the employer anticipates paying earnings. Employers must also report rehires or the return to work of an employee who has been laid off, furloughed, separated, granted a leave without pay, or terminated from employment.
| Employee's full name | Employer's name (If partnership or corporation, use business name) |
| Employee's address | Employer's address |
| Employee's social security number | Employer's Federal Employer Identification Number (Note: Reports cannot be processed without FEIN) |
| Employee's date of birth (mm/dd/yyyy) | Employer's telephone number |
| Employee's date of hire (mm/dd/yyyy) | Multistate employer (if applicable) |
| State employee hired in | Medical insurance coverage availability |
The law requires employers to submit new hire information within ten (10) days of the date of hire.
New hires reported through the above methods may be faxed to 1-888-541-0521 or mailed to The Georgia New Hire Reporting Program, P.O. Box 38480, Atlanta, GA 30334-0480.
Employers electing to use the four above reporting methods should contact the Georgia New Hire Reporting Program for specific information on the use of these methods. The Georgia New Hire Reporting Program can be contacted by telephone at 1-888-541-0469. A telephone system provides help 24 hours a day, seven days a week. A manned help desk is available Monday through Friday, from 8 a.m. until 5 p.m.. Information and assistance in complying with the Georgia New Hire Reporting Program can also be obtained from the program's web site: http//www.ga-newhire.com.
If you are an employer using a payroll or accounting service, consider asking the service to report new hires for you.
Multi-state employers may report newly hired employees to the state in which the employees are working, or they may select one state to report all new hires. If one state is chosen, new hire reports must be submitted electronically or by magnetic tape or diskette. Two monthly electronic or tape transmissions must be made that are not less than 12 days nor more than 16 days apart. Employers must report their decision to the U.S. Secretary of Health and Human Services.
The Fair Labor Standards Act of 1938 (FLSA) establishes minimum ages for covered employment in agriculture unless a specific exemption applies. The Wage and Hour Division of the United States Department of Labor is responsible for FLSA administration.
16 Minimum age for employment:
14 Minimum age for employment outside school hours:
Local (permanent resident) minors 10 and 11 years old may hand harvest short season crops outside school hours under prescribed conditions to for up to 8 weeks between June 1 and October 15 in any calendar year, if the Secretary of Labor approves an employer's application for a waiver from the child labor provisions for such employment.
Minors of any age may be employed at any time in any occupation on a farm owned or operated by their parent or person standing in place of their parent.
The following agricultural occupations have been found and declared hazardous by the Secretary of Labor for minors under 16 years of age. No minor under 16 may be employed in these occupations except as exempt:
Operating a tractor of over 20 pto horsepower, or connecting or disconnecting an implement or any of its parts to or from such a tractor.
Under carefully regulated conditions, employment of 14- and 15-year-old in certain hazardous agricultural occupations are exempt. They are:
Student Learners
Student-learners in a bona fide vocational agriculture program may work in the occupations listed in items 1 through 6 of the hazardous occupations order under a written agreement which provides that the student learner's work is incidental to training, intermittent, for short periods of time, and under close supervision of a qualified person; that safety instructions are given by the school and correlated with on-the-job training; and that a schedule of organized and progressive work processes has been prepared. The written agreement must contain the name of the student-learner, and be signed by the employer and a school authority, each of whom must keep copies of the agreement.
4-H and Vocational Agricultural Training Programs
Minors 14 and 15 years old who hold certificates of completion of either the tractor operation or machine operation program of either the 4-H Federal Extension Service Training Program or the U. S. Office of Education Vocational Agriculture Training Program may work in the occupations in which they have been trained. These certificates are valid for occupations covered by items 1 and 2 of the hazardous occupations order. Farmers employing minors who have completed either of these programs must keep a copy of the certificates of completion on file with the minor's records.
Enrollment in the 4-H program is open to all minors, whether or not they are 4-H members. Information on the 4-H program is available from your local County Extension Office. Information on the Vocational Agriculture Training Program is available from vocational agriculture instructors.
For each violation of the child labor provisions or any regulation issued thereunder, employers may be subject to a civil money penalty of up to $1,000.
When a child labor civil money penalty is assessed against an employer, the employer has the right, within 15 days after receipt of the notice of such penalty, to file an exception to the determination that the violation(s) occurred. When such an exception is filed with the Administrator of the Wage and Hour Division of the U.S. Department of Labor, the matter is referred to the Chief Administrative Law Judge, and a formal hearing is held. At the hearing, the employer or an attorney retained by the employer may present witnesses, introduce evidence and establish facts as the employer believes will support the exception. The determination of the amount of any civil money penalty becomes final if no exception is taken to the administrative assessment of the penalty. If an exception is filed, the amount of any civil money penalty is determined by the decision and order of the administrative law judge.
Employers may protect themselves from unintentional violation of child labor provisions by keeping on file an employment or age certificate for each minor employed to show that the minor is the minimum age for the job.
Every employer (except a parent or person standing in the place of a parent employing one's own child on a farm owned or operated by such parent or person) who employs any minor under 16 years of age in agriculture must maintain and preserve records containing the following data about each minor employed:
Agricultural employers need to understand the term "man day" as defined in the Fair Labor Standards Act of 1938, as the man days of labor used in a farm business determine whether the farm employer is subject to several labor laws.
A "Man Day" is defined for agriculture in the Act as "...any day during which an employee performs agricultural labor for not less than one (1) hour." Agricultural labor performed by the employer or any member of his or her immediate family (spouse, parent, child, stepchild or sibling) is not counted as man days, regardless of the form of business organization (sole proprietorship, partnership or corporation) in "family" farms. Generally, a farm employer will fall under the 500 man day per calendar quarter limit if there are five or fewer employees.
Agricultural employers who did not use more than 500 man days of labor during any calendar quarter of preceding year are exempt from minimum wage law during the current year. Since September 1, 1997, the Federal minimum wage has been $5.15 per hour.
Example
Farmer Smith has five full-time hired employees who work at least one hour per day six days per week. He also currently has four seasonal employees who worked at least one hour per day six days a week for five weeks.
Farmer Smith's man days of labor for the calendar quarter are:
Full time (5 workers x 6 days per week x 13 weeks) = 390 man days
Seasonal (4 workers x 6 days per week x 5 weeks)
= 120 man days
Farmer Smith has 510 man days of labor during the calendar quarter. He will be subject to the agricultural provisions of the Fair Labor Standards Act next year. He is not subject to the Act this year unless he had more than 500 man days of labor in any calendar quarter of the previous year.
The Fair Labor Standards Act is administered and enforced by the Wage and Hour Division of the United States Department of Labor.
Wages paid to farm workers are generally subject to Social Security and Medicare taxes, including wages paid by a farm operator to his or her spouse. A few situations exist in which agricultural wages are exempt from Social Security and Medicare taxes. They are:
The Enumeration Verification System (EVS) permits employers to compare employee names and social security numbers on their payroll records to the name and SSN in the Social Security Administration's (SSA) system to verify their accuracy. One to five employees can be verified by calling 1-800-772-6270 between 7:00 a.m. and 7:00 p.m. EST. Employers will be required to provide their Employer Identification number (EIN), and each employee's name SSN, date of birth, and sex. To verify 6 to 50 employees, an employer must contact his or her closest SSA office to arrange to send a paper list.
To verify more than 50 employees, the employer must register with SSA to use EVS. To register, send a letter to SSA on your business letterhead requesting the use of EVS. Include your street address (P.O. Boxes are not permitted), your EIN, the name and phone number of a contact person, and the type of media you wish to use (paper listing, magnetic tape reel, 3480 compatible cartridge, or personal computer diskette). Send the request to:
Social Security - Attn: EVS
OCRO, Division of Operations Support
5-E-10 North Building
300 North Greene Street
Baltimore, MD 21201-1581
Requests may also be faxed on letterhead to: (410) 966-3366 or (410) 966-9439
There are penalties associated with mismatched social security numbers reported on From W-2 (Wage and Tax Statement), showing employee wages each year. The Internal Revenue Service may assess a $50 penalty per incorrect statement for such errors. There can be only one $50 penalty assessed per W-2, regardless of the number of errors on an individual Form W-2. The maximum penalty which can be assessed against an employer for Form W-2 errors is $100,000, which would occur only if a single employer had 2,000 or more mismatched social security numbers.
Since January 1, 1990 agricultural wages subject to Social Security and Medicare taxes have also been subject to federal income tax withholding under the Internal Revenue Code of the Internal Revenue Service.
Employers are required to have on file for each employee Form W-4 (Employee's Withholding Allowance Certificate). To be able to deposit and report employment taxes withheld and paid, the employer must also have a Federal Employer's Identification Number (FEIN). If you do not have a FEIN, contact the Internal Revenue Service and request Form SS-4 (Application for Employer Identification Number). You will be unable to make employment tax deposits or file employment tax related reports without a FEIN.
Employees use Form W-4 to report the number of withholding allowances they are entitled to, based on marital status, number of dependents, other income, and amount of excess itemized deductions. The employer must have a Form W-4 from each employee to withhold the correct amount of federal income tax from the employee's wages. It is the employer's duty to supply Form W-4, and the employee's duty to truthfully complete the form and return it to the employer. If an employee fails to return Form W-4, the employer is required to withhold federal income tax from the employee's wages as if the employee is single, claiming no withholding allowances. This causes the maximum permissible amount of income tax to be withheld, as determined by consulting the proper table in Circular E (Employer's Tax Guide), or Circular A (Agricultural Employer's Tax Guide).
Farm employers are classified as either monthly or semi-weekly depositors. Most farm businesses fall into the monthly depositor classification. If your FICA, Medicare and Federal Income taxes withheld totaled $50,000 or less for the "look back period," which is the second calendar year preceding the current calendar year, you are a monthly depositor. If the total taxes for the look back period exceed $50,000, you are a semi-weekly depositor. The only exceptions to the rules are for employers who accrue less than $1,000 in taxes for an entire year, and for employers who accrue $100,000 or more in payroll taxes during a single day.
Employers who had less than $50,000 total payroll tax liability for the look back period are required to make deposit by the 15th day of the following month FICA and Medicare taxes withheld and/or accrued, and Federal Income tax withheld from employees' wages during each calendar month. For example, taxes withheld and/or accrued during January must been deposited in full on or before February 15. If the 15th of any month falls on a Saturday, Sunday, or any other day that is not a banking day, the taxes will be considered to be deposited in timely fashion if they are deposited on the next banking day after the 15th.
If a farm employer accumulates less than $1,000 in payroll taxes during the entire year, no deposits are required, and the employer may pay the entire amount due with Form 943, in January of the following year. If the employer is uncertain whether payroll taxes will be less than $1,000 for the year, it is best to follow the monthly deposit rules, to avoid penalties for failure to make deposits in a timely manner.
If your total Federal payroll taxes for the look back period were more than $50,000, you are classified as a semi-weekly deposited for the current year. Under these rules, taxes accumulated on payments made on Wednesday, Thursday and/or Friday must be deposited by the next Wednesday. Taxes accumulated on payments made on Saturday, Sunday, Monday and/or Tuesday must be deposited by the following Friday.
If $100,000 or more in Federal payroll taxes is accumulated on any day during the year, you are required to deposit these taxes the next banking day. The employer then becomes a Semi-Weekly depositor for the remainder of the current calendar year, and for the next year as well.
Employers are not required to withhold Georgia income tax from farm worker wages. However, employees may request that this tax be withheld and deposited for them also. To deposit withheld Georgia income taxes, you must register with the state. The Taxpayer Registration Handbook contains the State Tax Application Common Information Form, which must be completed to be issued a State Taxpayer Identifier (identification number). You should also request the Georgia Employer's Tax Guide and copies of Form G-4, Employee's Withholding Allowance Certificate. This is the state's version of Form W-4. Employees wishing to have both state and federal income taxes withheld should complete both forms, since withholding allowances may differ between state and federal.
Employers withholding Georgia income tax from employee wages are required to deposit those taxes on behalf of employees in timely fashion. How frequently deposits must be made depends on the amount of tax withheld or required to be withheld.
If the tax withheld or required to be withheld is less than $800 per year, the employer may pay the tax and file a G-7 Quarterly Reconciliation Return on or before January 31 of the following year. Requests to file annually must be made in writing and received in the Withholding Tax Section prior to April 30 of the year for which the annual filing request is being made.
Employers whose tax withheld or required to be withheld is $200 per month or less, but more than $800 per year is required to file and remit payment with a G-7 Quarterly Reconciliation Return on or before the last day of the month following the end of the calendar quarter.
Employers whose tax withheld or required to be with-held exceeds $200 per month are required to file and remit payment with Form GA-V Payment Voucher on or before the 15th day of the following month, unless they are required to remit such payments electronically. In addition, the employer is required to file a G-7 Quarterly Reconciliation Return, listing all payments made during the calendar quarter, on or before the last day of the month following the end of the quarter.
Electronic Funds Transfer (EFT) Filers
An employer whose tax withheld or required to be withheld exceeds $10,000 per month must remit payment electronically in accordance with O.C.G.A. 48-2-32. The employer is required to file a G-7 Quarterly Reconciliation Return, listing all payments made during the calendar quarter, on or before the last day of the month following the end of the quarter. Form GA-V Payment Voucher is not required when payments are remitted electronically. For additional information regarding electronic funds transfer, contact the EFT Section of the Georgia Department of Revenue at 404-651-8400.
Employers with active withholding tax identification numbers are mailed a coupon book in late December. Each book contains preprinted forms applicable to the filing frequency for that employer. New employers will receive a coupon book within four to six weeks after a withholding number is assigned.
Agricultural employers are subject to Federal and State Unemployment Taxes if they meet either of two conditions either this year or last year:
Subject employers must file reports with the proper State and Federal agencies and make timely payments of unemployment taxes. Employers are subject to both State and Federal Unemployment Tax liability. A credit applies against Federal Unemployment Tax Act (FUTA) liabilities for State Unemployment Tax Act (SUTA) liabilities paid.
FUTA is a 6.2 percent tax on the first $7,000 of wages paid to each employee. Employers paying SUTA receive a 5.4% credit against their FUTA liability, resulting in a 0.8 effective FUTA tax rate. FUTA is computed on wages paid from the beginning of the year, even if FUTA liability is triggered later in the year. FUTA is reported annually on Form 940 (Federal Unemployment Tax Return). The employer must calculate FUTA liability quarterly, and deposit the accrued tax whenever the lia-bility exceeds $100 at the end of any calendar quarter. Deposits must be made by the end of the first month after the end of the quarter in which the accrued liability exceeds $100. Deposits are made at authorized financial institutions by submitting Form 8109 with the payment. FUTA deposits must be made with separate payment and Form 8109 from FICA/Medicare/Federal Income Tax deposits. If the accrued FUTA liability exceeds $100 at the end of the calendar year, the tax must be deposited in full with Form 8109 by January 31. If the end of the year liability is less than $100, the undeposited tax may be submitted with Form 940. FUTA regulation falls under the domain of the U.S. Department of Labor. Collection of FUTA deposits is handled by the Internal Revenue Service.
SUTA in Georgia is computed on the first $8,500 of wages paid to each employee of a subject employer. SUTA must be computed on employee wages from the beginning of the year, even if SUTA liability is not triggered until later in the year. Employers newly subject to SUTA are assessed at a rate of 2.70 percent. This rate consists of two components; 2.64 percent unemployment tax, and 0.06 percent administrative assessment. The rate of tax paid by an employer is subject to change, based on the employer's ratio of contributions paid in to benefits paid out, and the statewide ratio of Georgia's trust funds to Georgia's covered wages. Employers newly liable for SUTA should contact their nearest Department of Labor office and request Form DOL-1A (Employer Status Report), to apply for a SUTA identification number and Publication DOL-224 (Unemployment Insurance: The Employer's Handbook). Georgia employers subject to SUTA must file Form DOL-4 quarterly to report their SUTA-taxable wages paid to each employee, and to make payment of tax. SUTA payments are submitted directly to the Department of Labor with Form DOL-4. Form DOL-4 is sent to registered employers quarterly and must be completed and returned with payment by the end of the month following the last month of a calendar quarter. Failure to receive Form DOL-4 does not relieve the employer of his or her timely filing and payment requirements.
Producers of labor intensive crops often utilize seasonal or migrant labor in their businesses. While some farmers recruit their own seasonal labor forces, many rely on Farm Labor Contractors to recruit, trans-port, house and pay migrant and seasonal workers.
Producers using migrant and seasonal workers should be aware of laws relating to the payment, transporting and housing of these workers. Producers must also be aware of regulations governing the licensing and actions of Farm Labor Contractors, and of their own responsibilities and liabilities when using migrant and seasonal workers, whether their services were obtained directly by the producer, or through a Farm Labor Contractor. The Fair Labor Standards Act of 1938 and the Migrant and Seasonal Worker Protection Act of 1983 are the principal pieces of Federal legislation governing the payment and treatment of farm workers. Both of these legislative acts are administered and enforced by the Wage and Hour Division of the U.S. Department of Labor.
Farmers need to understand the term "man day" as defined in the Fair Labor Standards Act, as the man days of labor used in a farm business determine whether the farm employer is subject to both minimum wage law and the Migrant and Seasonal Worker Protection Act.
A "Man Day" is defined for agriculture as "...any day during which an employee performs agricultural labor for not less than one (1) hour." Agricultural labor performed by the employer or any member of his or her immediate family (spouse, parent, child, stepchild or sibling) is not counted as man days, regardless of the form of business organization (sole proprietorship, partnership or corporation) in "family" farms. Generally, a farm employer will fall under the 500 man day per calendar quarter limit if there are five or fewer employees. Man days of labor for these calculations will include both man days of labor employed directly by the producer, and man days of labor employed through a Farm Labor Contractor.
Example
Farmer Smith has two full-time hired employees who work at least one hour per day six days per week. He also currently has 12 migrant workers employed through a Farm Labor Contractor who worked at least one hour per day six days a week for five weeks.
Farmer Smith's man days of labor for the calendar quarter are: Full time (2 workers x 6 days per week x 13 weeks) =156 man days. Migrant (12 workers x 6 days per week x 5 weeks) =360 man days
Farmer Smith has 516 man days of labor during the calendar quarter. He will be subject to minimum wage law for his own employees next year. He is not subject to minimum wage law for his employees this year unless he had more than 500 man days of labor in any calendar quarter of the previous year.
He is subject to minimum wage law this year for the migrant workers if the Farm Labor Contractor is currently subject under the 500 man day rule. He is also currently subject to the Migrant and Seasonal Worker Protection Act if the Contractor is subject.
A farmer is considered to be a joint employer of migrant and seasonal workers brought to his farm by a Farm Labor Contractor under the Migrant and Seasonal Worker Protection Act (MSPA).
If the farmer has input in the housing and/or transportation of workers, the farmer has responsibility for those items under MSPA. The grower shares liability for housing even when housing is provided by the Farm Labor Contractor. All housing used by migrant and seasonal workers must be inspected by one of three agencies: U.S. Department of Labor; Georgia Department of Labor; or U.S. Occupational Safety and Health Administration (OSHA).
The following Migrant and Seasonal Worker Protection Act regulations apply both to Farm Labor Contractors and to growers functioning as their own contractors. The only regulation without dual application is the requirement for registration. Farmers recruiting, paying, housing, and/or transporting migrant and seasonal workers for their own business are not required to register with the Department of Labor and be certified as Farm Labor Contractors, but they are subject to all other regulations affecting registered contractors.
Working with Farm Labor Contractors
Fulfilling Employment Condition Requirements
Employers and contractors must provide workers with a statement of the conditions of their employment. Each Farm Labor Contractor, agricultural employer, and agricultural association who recruits any migrant or day-haul workers must provide the following information in writing to each worker:
The same information must be provided in writing to seasonal workers, but only if they request it. The information must be provided in the language common to the farm worker if he or she is not fluent in English as necessary and reasonable.
Each farm labor contractor, agricultural employer or agricultural association that employs any migrant, seasonal or day-haul worker must make the following records for each worker and preserve them for 3 years:
Workers must be paid at least twice a month. Each employee must be provided with an itemized written statement of the information listed above for each pay period. The information furnished must be in a language common to the worker.
Farm labor contractors must also furnish wage records to each agricultural employer and agricultural association for which the contractor provides workers. The agricultural employers and agricultural associations who receive these records are required to keep them for 3 years from the end of the employment period.
Violations of the Migrant and Seasonal Worker Protection Act carry criminal and civil penalties and administrative sanctions. The Wage and Hour Division of the U.S. Department of Labor is the responsible enforcement agency.
Anyone knowingly and willfully violating MSPA or its regulations may be fined not more than $1,000 or sentenced to prison for not more than 1 year, or both, for first violations. Subsequent violations carry a fine of not more than $10,000 or a prison sentence of not more than 3 years, or both. An unregistered farm labor contractor who employees an illegal alien may be fined not more than $10,000 or sentenced to prison for not more than 3 years, or both.
Under civil sanctions, any person who commits a violation of MSPA or its regulations may be assessed a civil money penalty of not more than $1,000 for each violation.
Under administrative sanctions, farm labor contractors who violate MSPA or any of its regulations may be subject to having their current certificate revoked and/or future applications for certificates denied.
A unique feature of MSPA is that it permits anyone aggrieved by a violation of any provision by a farm labor contractor, agricultural employer, agricultural association, or other person to file suit in any Federal District Court having jurisdiction over the parties. The suits may be filed regardless of the amount of controversy, regardless of the citizenship of the parties, and regardless of whether all administrative remedies the act provides have been exhausted. The court may appoint an attorney for the complainant. Finally, the court may award up to $500 per plaintiff per violation, or other equitable relief when violations are intentional.
Farm labor contractors and each of their employees who will perform farm labor contractor activities must obtain a certificate of registration from the U.S. Depart-ment of Labor before they can start farm labor contractor activities.
Certain parties, however, are exempt from the registration requirement. They include:
Migrant and Seasonal Agricultural Worker Protection
Farm labor contractors, agricultural employers, and agricultural associations must provide migrant and seasonal agricultural workers with information on wages, hours, and other working conditions. In the case of housing, housing providers must provide migrant and seasonal agricultural workers with information on housing. Those exempt from these provisions include:
The H-2A program is authorized by the Immigration and Nationality Act as amended by the Immigration Reform and Control Act of 1986. The program is intended to assure agricultural employers an adequate labor force while protecting the jobs and wages of U.S. workers. The U.S. Immigration and Naturalization Service, the U.S. Department of Labor, Wage and Hour Division, and the Georgia Department of Labor, Agriculture and Alien Labor Certification Section are all involved in the administration and/or enforcement of the H-2A program.
An agricultural employer who needs workers to perform labor or services of a temporary or seasonal nature may apply. An employer may be an individual, a partnership, a corporation, or an association of agricultural producers. An authorized agent may also apply on behalf of an employer.
A temporary labor certification permitting use of aliens will not be granted until it is shown that there are not sufficient U.S. workers available for the job, and the employment of aliens will not adversely affect U.S. workers. If a labor certification is granted, it is the employer's responsibility to arrange for the admittance of aliens into the United States by filing a visa petition with the Immigration and Naturalization Service.
Applications must be filed with the Agriculture and Alien Labor Certification Section of the Georgia Department of Labor and the appropriate U.S. Department of Labor, Regional Administrator, Employment and Training Administration at least 60 calendar days before the first date on which workers are needed. If the application is acceptable, the Regional Administrator will make a certification determination 20 calendar days before the date on which the workers are needed. Applications may be filed in person, mailed certified return receipt requested, or delivered by guaranteed commercial delivery to the appropriate Regional Administrator and local office of the State Employment Service.
Documents to be submitted include:
Employment of H-2A program workers imposes a number of conditions on employers which are not found in other employment situations. The conditions apply to all workers employed for H-2A contract work. U.S. citizens and nationals, resident immigrants and non-resident immigrants performing the same work under the terms of an H-2A employment contract must be treated equally in all respects of the H-2A contract.
The conditions to be satisfied by the employer are:
Note: Employers are encouraged to furnish all information in a language common to the worker if he or she is not fluent in English as necessary and reasonable.
Field sanitation standards apply to any agricultural establishment where 11 or more employees are engaged on any given day in hand-labor operations in the field. Federal courts have ruled that once the 11 employee standard is met, field sanitation standards apply for all hand-labor field operations for the remainder of the year. Enforcement of these standards is included in the mission of the Wage and Hour Division of the U.S. Department of Labor.
Agricultural employers meeting the above standard shall provide at no cost to workers, the following for workers engaged in hand-labor operations in the field:
The Environmental Protection Agency (EPA) issued the current worker protection standard (WPS) in 1992. This WPS expanded coverage to include more employees and also expanded employers' requirements for training workers who handle pesticides, protecting workers from pesticide exposure, and providing emergency assistance to exposed workers. Some provisions of the WPS also apply to owners, operators, and members of their immediate families. The Georgia Department of Agriculture is the primary administrative agency, under the Georgia Pesticide Use and Application Act of 1976.
The WPS applies to all agricultural employers who have employees performing hand labor operations in fields, forests, nurseries, and greenhouses treated with pesticides, and/or employees handling pesticides in these locations.
The general duties of the WPS require an agricultural employer or a pesticide handler-employer to:
The general duties also prohibit agricultural and handler employers from taking any retaliatory actions against workers attempting to comply with this standard, or from taking any action that prevents or discourages any worker or handler from complying or attempting to comply with the WPS.
Everyone applying pesticides is required to obey instructions printed on the pesticide container's label.
Unless specifically stated in the WPS as an exception or exemption, the standard covers all pesticide use on a farm or in a greenhouse, nursery or forest that produces agricultural plants. The exceptions are related to specific types of application and the exemption, which is not a total exemption, applies to owners, operators, and their immediate family.
Restrictions Associated with Pesticide Applications
An agricultural employer must not allow or direct any person other than one who is an appropriately trained and equipped handler to enter or remain in an area during pesticide application. The standard is more detailed for operators of nurseries and greenhouses. There are no exemptions to this restriction.
After any pesticide has been applied on an agricultural establishment, the employer must not allow or direct any worker to enter or remain in the treated area before the REI specified on the pesticide labeling has expired. Some exceptions apply to these entry restrictions:
Agricultural employers are required to notify work-ers of any pesticide application in greenhouses, on farms, or in nurseries unless the employer can assure that, from the start of application to the end of the REI, workers will not enter, work in, remain in, walk through or within one-quarter mile of the treated farm, forest, or nursery area, or pass through the treated greenhouse. If the above assurances cannot be given to greenhouse workers, all pesticide applications must be posted. If the above assurances cannot be given to farm, nursery and forest workers, posted and oral warnings must be given to workers when the pesticide labeling requires them, and either post or oral warnings must be given to workers when the pesticide labeling does not contain the posted and oral warning requirement. Employers are required to provide information on the location and description of the treated area and the time during which entry is restricted, as well as provide warnings not to enter the treated area until the REI has expired.
Agricultural employers must assure that any worker entering a treated area during the REI or within 30 days of its expiration has been properly trained in accordance with the standard. The exception to this requirement is an employee who is a certified applicator or who has received handler training specified in the standard.
Agricultural employers must display a safety poster where it can readily be seen and read by workers. The poster must remain legible and contain basic pesticide safety concepts specified in the standard, list emergency medical care addresses and telephone numbers, and be updated promptly when there is any change in the emergency care information.
Agricultural employers must provide a decontamination site for washing off pesticide residue whenever workers are required to enter a treated area during the REI or within 30 days of its expiration. The decontamination site must have sufficient potable water at a temperature that will not cause illness or injury when it contacts the skin or eyes, or is swallowed, for washing, soap, single use towels, and an eye-flush dispenser (unless carried by workers). The site cannot be located in an area being treated or under an REI and cannot be more than one-quarter mile from the workers, unless prohibited by terrain. In that event, the site must be the closest point of vehicular access.
If there is reason to believe that a worker has been poisoned or injured by pesticides, the employer must make prompt transportation to a medical facility available to the worker. On request the employer must provide, to either the worker or medical personnel providing treatment, information about the product, including EPA registration number, active ingredients in any product the worker might have been exposed to in the past 30 days, antidote and other first aid information from the product labeling, and information about the application and exposure of workers to the pesticide.
The general applicability and exceptions and exemptions in the requirements for handlers and workers are the same. However, there are specific differences in the requirements for handlers.
Restrictions During Application
The handler-employer must assure that:
Prior to applying any pesticide on an agricultural establishment, a handler-employer must provide the following information to an agricultural employer or be assured that the agricultural employer is aware of the specific time, date, location, and description of the pesticide-treated area, labeling requirements relating to protection of workers during or after application, product name, EPA registration number, active ingredients, REI, and notification requirements.
A handler-employer must assure that each handler is properly trained in pesticide safety by a qualified trainer. The minimum pesticide training required, as well as the criteria for qualified trainers, is specified in the standard. Certified handlers and handlers who have been trained under 40 Code of Federal Regulations, Part 171 are exempt from this requirement.
A handler-employer must assure that handlers understand all of the labeling requirements related to safe use of pesticides before any handling activity takes place. The handler must also have access to the product labeling information during handling activities.
A handler-employer must assure that handlers are instructed in the safe operation of all equipment they will be using. It is the handler-employer's responsibility to assure that the equipment is working properly and to inform employees, when appropriate, that the equipment may be contaminated with pesticides and to explain the correct way to handle such equipment.
Any person handling a pesticide must use the clothing and PPE specified on the label for product use. Characteristics of protective clothing and PPE are specified in the standard, as are exceptions to PPE specified on product labeling. The handler-employer must take appropriate measures to prevent heat-related illnesses.
A handler-employer must provide a decontamination site as specified in the standard for washing off pesticides and residues during any handling activity.
A handler-employer must provide the same emergency assistance to handlers as specified for workers.
States have primary enforcement responsibility for pesticide use violations if the Administrator of EPA determines the state:
The Administrator of EPA may also enter into cooperative agreements with states and Indian tribes to delegate the authority to cooperate in the enforcement of FIFRA. Violations of the WPS carry both civil and criminal penalties.
United States Government Agencies
Web Site: http://www.dol.gov/dol/esa/public/whd_org.htm
| Atlanta District Office: George Holt, District Director Janet Campbell, Assistant District Director Richard L. Gilbert, Assistant District Director 61 Forsyth St. SW, Atlanta, GA 30303 Phone: 404-562-2201; Fax: 404-562-2180 |
Savannah District Office: Jeffrey J. Genkos, Assistant District Director Juliette Gordon Low Federal Building Complex 124 Barnard Street, Suite B-210 Savannah, GA 31401-3468 Phone: 912-652-4221; Fax: 912-652-4992 |
| Field Offices: | ||
| Investigator: Joe Brown P.O. Box 508 Albany Towers 2135 Roosevelt Avenue Albany, GA 31702 Phone: 912-430-4837 |
Investigator: Tonney Young Investigator: Ray Northcott 2743 Perimeter Parkway Building 100, Suite 305 Augusta, GA 30909 Phone: 706-860-6557 |
Investigator: Maria Jackson P.O. Box 1256 801 Glouster Street Brunswick, GA 31521 Phone: 912-264-3085 |
| Investigator: Tamela Thomas P.O. Box 6620 Macon, GA 31206 Phone: 912-743-7177 |
Investigator: Tom Robbins P.O. Box 287 Post Office Building 404 North Broad Street Thomasville, GA 31799 Phone: 912-226-0260 |
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Web site: http://www.irs.gov/
Georgia District Office
401 W. Peachtree St., NW
Atlanta, GA 30365
1-800-829-1040 (information)
1-800-829-3676 (forms)
| Local Walk-In Service Offices: | |||
| 108 Pine Street Albany, GA 31701 |
West End Mall 850 Oak Street Atlanta, GA 30310 |
Market Place, Unit 21 3604 Macon Road Columbus, GA 31907 |
Baconsfield Office Park Building C 3604 North Ave, Ste 100 Macon, GA 31211 |
| 355 E. Hancock Ave. Room 306 Athens, GA 30601 |
City Hall East General Store 675 Ponce de Leon Ave Atlanta, GA 30308 |
Hardwick Bank Bldg 201 Waugh St, Rm 403 Dalton, GA 30720 |
Federal Building 600 East First Street Rome, GA 30161 |
| Summit Bldg, Rm 270 401 W. Peachtree St. Atlanta, GA 30365 |
Augusta Corporate Ctr Building 200 2743 Perimeter Parkway Suite 240 Augusta, GA 30909 |
Atrium Building Gainesville Bank & Trust 500 Jesse Jewel Pkwy Suite 303 Gainesville, GA 30501 |
120 Barnard Street Room A-102 Savannah, GA 31401 |
| Koger Center Tulane Bldg, Ste 100 2888 Woodcock Blvd Atlanta, GA 30341 |
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Web site: http://www.ssa.gov
Phone: 1-800-772-1213
| Georgia Offices: | |||
| 1515 Dawson Road Albany, GA 31708-1429 Phone: 912-430-8400 Fax: 912-430-8460 |
117 West Avenue Cedartown, GA 30125 Phone: 770-749-1611 Fax: 770-748-5455 |
Ste 1, 575 Old Norcross Rd Lawrenceville, GA 30245 Phone: 1-800-772-1213 Fax: 770-995-0158 |
Federal Bldg, Rm 203 404 North Broad Street Thomasville, GA 31799 Phone: 912-226-5078 Fax: 912-226-4070 |
| Rm 162, 355 E. Hancock Ave Athens, GA 30603-8028 Phone: 706-546-2410 Fax: 706-546-3602 |
1520 Third Avenue Columbus, GA 31901 Phone: 706-649-7823 Fax: 706-649-7824 |
543 Second Street Macon, GA 31201 Phone: 912-738-0195 Fax: 912-741-4139 |
212 North Park Avenue Tifton, GA 31793-1527 Phone: 912-382-6457 Fax: 912-382-0018 |
| Ste 310, 795 Peachtree St NE Atlanta, GA 30308 Phone: 404-347-0219 Fax: 404-347-1686 |
305B 16th Avenue East Cordele, GA 31015-1625 Phone: 912-273-6311 Fax: 912-273-8486 |
Suite 130, Building 100 1395 S. Marietta Parkway Marietta, GA 30067 Phone: 770-424-4871 Fax: 770-426-1365 |
395 Stephen Circle Toccoa, GA 30577 Phone: 706-886-1621 Fax: 706-886-4909 |
| 1853 Memorial Drive SE Atlanta, GA 30317 Phone: 404-373-0114 Fax: 404-373-0013 |
6219 Hwy 278, Ste 6 Covington, GA 30209 Phone: 770-784-5115 Fax: 770-784-9573 |
541 Montgomery St, Ste 22 Milledgeville, GA 31061 Phone: 912-453-2012 Fax: 912-452-3551 |
Suite 800 100 Crescent Center Pkwy Tucker, GA 30084 Phone: 770-934-1320 Fax: 770-938-2518 |
| Suite A 2630 M.L. King Jr. Drive SW Atlanta, GA 30311-9903 Phone: 404-691-3419 Fax: 404-691-6376 |
Walnut Park 415 E. Walnut St. Dalton, GA 30720 Phone: 706-226-1023 Fax: 706-275-8924 |
110 North Main Street Moultrie, GA 31768 Phone: 912-890-2347 Fax: 912-890-5681 |
Rm 231, Federal Building 401 Patterson Street Valdosta, GA 31601 Phone: 912-242-2595 Fax: 912-244-5372 |
| 2050 Walton Way Augusta, GA 30904-4163 Phone: 706-731-0685 Fax: 706-731-0683 |
114 East Johnson Street Dublin, GA 31021 Phone: 912-272-5347 Fax: 912-274-1224 |
146 Bullsboro Drive Newnan, GA 30264 Phone: 1-800-772-1213 Fax: 770-253-1910 |
103 West First Street Vidalia, GA 30474 Phone: 912-537-9365 Fax: 912-538-1329 |
| 323 Potter Street Bainbridge, GA 31717 Phone: 912-226-5078 Fax: 912-248-1586 |
Bldg 500, 1513 Cleveland Ave East Point, GA 30344 Phone: 404-763-7979 Fax: 404-763-7312 |
Rm 104, 600 East First St Rome, GA 30161 Phone: 706-291-5660 Fax: 706-291-5689 |
1228 Watson Boulevard Warner Robins, GA 31093 Phone: 912-922-9271 Fax: 912-922-6270 |
| EMA Bldg, 315 Church St Blue Ridge, GA 30513 Phone: 706-632-4839 Fax: 706-632-7799 |
201 W. Solomon St, Ste G25 Griffin, GA 30224 Phone: 770-228-0555 Fax: 770-227-6363 |
430 Mall Boulevard Savannah, GA 31406-4877 Phone: 912-353-7265 Fax: 912-353-9128 |
104 Federal Building 601 Tebeau Street Waycross, GA 31502 Phone: 912-283-9282 Fax: 912-285-1580 |
| 4999 Altama Ave, Ste 16 Brunswick, GA 31525 Phone: 912-264-1713 Fax: 912-262-6616 |
Suite 7 1856 Thompson Bridge Rd Gainesville, GA 30501 Phone: 770-532-7506 Fax: 770-287-8334 |
Northgate Officer Center 127 N. Main St, Ste 104 Statesboro, GA 30458 Phone: 912-764-7591 Fax: 912-764-7155 |
117 West Candler St Winder, GA 30680 Phone: 770-867-9153 Fax: 770-868-8106 |
| 1521 Highway 27 North Carrollton, GA 30117 Phone: 770-830-7765 Fax: 770-830-9564 |
314 North Lewis Street LaGrange, GA 30241 Phone: 706-883-8093 Fax: 706-883-6333 |
101 South Circle Drive Swainsboro, GA 30401 Phone: 912-237-6436 Fax: 912-237-2751 |
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Web site: http://www.ins.usdoj.gov
Immigration and Naturalization Service
77 Forsyth Street, SW
Atlanta, GA 30303
Phone: 404-331-2762
Web site: http://www.epa.gov
Environmental Protection Agency
Office of the Regional Administrator
61 Forsyth Street, NW
Atlanta, GA 30303
Phone: 404-562-8357
Web site: http://www.osha.gov
Occupational Safety and Health Administration
Southeastern United States: 404-562-2300
DeKalb County and Northeast Georgia: 770-493-6644
Fulton County and Northwest Georgia: 770-984-8700
State of Georgia Government Agencies
Web site: http://www.dol.state.ga.us
Georgia Department of Labor
Agriculture and Alien Labor Certification Section
148 International Boulevard, Suite 450
Atlanta, GA 30303
Phone: 404-656-3164; Fax: 404-656-3039
| Local Offices: | |||
| 1608 S. Slappey Boulevard Albany, GA 31706-3540 Phone: 912-430-5010 Fax: 912-430-5078 |
19 Felton Place Cartersville, GA 30120 Phone: 770-387-3760 Fax: 770-387-3766 |
2419 Corporate Drive, SW Gainesville, GA 30504-6056 Phone: 770-535-5484 Fax: 770-531-5699 |
30 Bledsoe Road Newnan, GA 30264-1044 Phone: 770-254-7220 Fax: 770-254-7277 |
| 120 West Church Street Americus, GA 31709-0748 Phone: 912-931-2520 Fax: 912-931-2433 |
1108 North Main Street Cedartown, GA 30125-1019 Phone: 770-749-2213 Fax: 770-749-2277 |
1514 Highway 16 West Griffin, GA 30224-0736 Phone: 770-278-7226 Fax: 770-229-3287 |
462 Riverside Parkway NE Rome, GA 30162-5107 Phone: 706-295-6051 Fax: 706-295-6050 |
| 788 Prince Avenue Athens, GA 30606-5902 Phone: 706-542-8500 Fax: 706-369-5895 |
700 Veterans Parkway Columbus, GA 31901-0390 Phone: 706-649-7423 Fax: 706-649-1049 |
740 General Stewart Way Patriot Professional Pk, Ste 202 Hinesville, GA 31313-3217 Phone: 912-370-2595 Fax: 912-370-2598 |
5520 White Bluff Road Savannah, GA 31403-2069 Phone: 912-356-2773 Fax: 912-351-3800 |
| 2636-14 M.L. King Jr Dr Atlanta, GA Phone: 404-699-6900 Fax: 404-699-6933 |
1205 South Seventh Ave Cordele, GA 31015-3882 Phone: 912-276-2355 Fax: 912-276-2706 |
P.O. Box 833 263 North Brunswick Jesup, GA 31598 Phone: 912-427-5842 Fax: 912-427-5881 |
62 Packinghouse Road Statesboro, GA 30459-0558 Phone: 912-681-5156 Fax: 912-681-5228 |
| 2943 N. Druid Hills Road Atlanta, GA 30329-3909 Phone: 404-679-5200 Fax: 404-679-4929 |
215 Hodges St, Ste 205 Cornelia, GA 30531-3294 Phone: 706-776-0811 Fax: 706-776-0822 |
200 West Villanow Street LaFayette, GA 30728-0947 Phone: 706-638-5525 Fax: 706-638-5529 |
204 East Franklin Street Sylvester, GA 31791-2106 Phone: 912-777-2120 Fax: 912-777-2121 |
| 601 Greene Street Augusta, GA 30903-0160 Phone: 706-721-3131 Fax: 706-721-7680 |
7249 Industrial Blvd, NE Covington, GA 30014-1479 Phone: 770-784-2455 Fax: 770-784-2459 |
1002 Longley Place LaGrange, GA 30240-5733 Phone: 706-845-4000 Fax: 706-845-4005 |
120 North Crawford Street Thomasville, GA 31799 Phone: 912-225-4033 Fax: 912-225-5013 |
| 310 South Scott Street Bainbridge, GA 31717-1017 Phone: 912-248-2618 Fax: 912-248-2681 |
1406 Chattanooga Avenue Dalton, GA 30720-2630 Phone: 706-272-2301 Fax: 706-272-2318 |
1193 Forest Parkway Lake City, GA 30260-3414 Phone: 404-363-7643 Fax: 404-362-2547 |
230 Main Street Thomson, GA 30824-2617 Phone: 706-595-3665 Fax: 706-595-7209 |
| 189 Rogers Street Blairsville, GA 30512-0834 Phone: 706-745-6959 Fax: 706-745-6453 |
3879 Covington Highway Decatur, GA 30032-2640 Phone: 404-298-3970 Fax: 404-298-3995 |
1535 Atkinson Road Lawrenceville, GA 30043 Phone: 770-995-6913 Fax: 770-995-6912 |
902 South Main Street Tifton, GA 31794-0067 Phone: 912-386-3322 Fax: 912-386-7188 |
| East Second Street Blue Ridge, GA 30513-0488 Phone: 706-632-2033 Fax: 706-632-7316 |
310 West Bryan Street Douglas, GA 31533-1363 Phone: 912-389-4254 Fax: 912-389-4307 |
3090 Mercer University Dr Macon, GA 31213-2899 Phone: 912-751-6164 Fax: 912-751-6639 |
112 North Alexander Street Toccoa, GA 30577-0520 Phone: 706-282-4514 Fax: 706-282-4513 |
| 2517 Tara Lane Brunswick, GA 31520-2758 Phone: 912-264-7244 Fax: 912-262-3334 |
910 North Jefferson Street Dublin, GA 31021-6308 Phone: 912-275-6525 Fax: 912-275-6599 |
465 Big Shanty Road Marietta, GA 30066-3303 Phone: 770-528-6100 Fax: 770-528-6139 |
2808 North Oak Street Valdosta, GA 31602-1716 Phone: 912-333-5211 Fax: 912-333-5301 |
| 101 M.L. King Avenue Cairo, GA 31728-0685 Phone: 912-377-6526 Fax: 912-377-8013 |
207 Fifth Avenue Eastman, GA 31023-1649 Phone: 912-374-6994 Fax: 912-374-6996 |
156 Roberson Mill Road Milledgeville, GA 31403-2069 Phone: 912-445-5465 Fax: 912-445-2040 |
16 Carter Center, Queen St. Vidalia, GA 30474-1106 Phone: 912-538-3231 Fax: 912-538-3238 |
| 26 South Harney Street Camilla, GA 31730-0311 Phone: 912-336-7845 Fax: 912-336-9772 |
5 Seaboard Street Elberton, GA 30635-0956 Phone: 706-213-2028 Fax: 706-213-2036 |
226 Alcova St, Ste B-5 Monroe, GA 30655-0924 Phone: 770-207-4111 Fax: 770-207-4114 |
600 Plant Avenue Waycross, GA 31501-1609 Phone: 912-285-6105 Fax: 912-285-6550 |
| 275 Northside Drive Carrollton, GA 30117-0509 Phone: 770-836-6668 Fax: 770-836-6770 |
1482 Battlefield Parkway Ft. Oglethorpe, GA 30741 Phone: 706-861-1990 Fax: 706-861-0062 |
115 Fifth Street, SE Moultrie, GA 31776-1050 Phone: 912-891-7147 Fax: 912-891-7149 |
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Web site: http://www2.state.ga.us/Departments/DOR