Free Ga Tax Wage Report Form in PDF

Instructions on Writing Ga Tax Wage Report

Filing the Georgia Department of Labor's Employer's Quarterly Tax and Wage Report, Form DOL-4N, is a critical task for employers in the state of Georgia. This form serves a crucial role in ensuring that the proper state labor taxes are calculated and paid, and it aids in maintaining accurate wage records for employees. The process may seem daunting at first, but by breaking it down into comprehensive steps, employers can complete this form with accuracy and ease. Below is a step-by-step guide to help you through both Part I and Part II of the DOL-4N form.

1. Select the quarter for which you are filing the report by marking the appropriate ending month at the top of the form.
2. Enter the year for the reporting quarter next to the quarter ending month.
3. Provide your Georgia Department of Labor (GDOL) account number in its designated field. If you are a new employer without an assigned account number, write "Applied For" and attach the DOL-1A, Employer Status Report, if it hasn't been submitted already.
4. Fill in the business name and complete mailing address in the provided spaces.
5. For each employee, enter their Social Security Number, last name, first name, and the total reportable gross wages for the quarter. Note that gross wages include tip wages but exclude 125 Cafeteria Plan deductions taken during the quarter. Remember, wages are reported for the quarter in which they were paid.
6. If you have more than 100 employees, the form mandates electronic filing. This can be done via magnetic media (e.g., DVD, CD-ROM, or USB Flash Drive) or online.

1. In Line 1, detail monthly covered employment, specifying the number of employees who worked or were paid during the payroll period including the 12th of each month in the quarter.
2. On Line 2, indicate the total reportable gross wages paid during the quarter for all employees.
3. In Line 3, subtract the non-taxable wages paid during the quarter. Non-taxable wages are those above $9,500 per employee per calendar year.
4. Enter the taxable wages (the amount after subtracting Line 3 from Line 2) in Line 4.
5. Calculate the contribution tax due by applying your assigned contribution tax rate (provided in your Annual Tax Rate Notice) to the taxable wages in Line 4. For new employers, the rate is 2.64% (2.62% for periods prior to January 1, 2017).
6. On Line 6, calculate the Administrative Assessment due. The rate as of January 1, 2017, is 0.06% (.0006), changing from 0.08% (.0008) for periods before this date.
7. If applicable, compute the interest for late payment on Line 7. The interest rate is 1.5% per month.
8. For late filings, enter the penalty on Line 8. The penalty is either $20 or 0.05% (.0005) of total wages, whichever is greater, for each month after the due date. This applies when total wages for the quarter exceed $40,000.
9. Lines 9 and 10 deal with adjustments based on credits or debits on the account from previous quarters and determining the total amount due, respectively.
10. Report any necessary account changes in Sections A-D at the bottom of Part II. For assistance, contact the number provided.
11. Ensure Parts I and II are signed and submitted together by the due date. Check the Georgia Department of Labor's website for additional filing options or if you need guidance on making a payment.

Upon completion, if payment is not made online, checks or money orders should be made payable to the Georgia Department of Labor, including your GDOL account number, and mailed to the specified address. Diligently reviewing each step and ensuring accuracy in reporting will help fulfill your obligations and contribute to the smooth operation of your business in compliance with Georgia's labor laws.

What is the purpose of Part I on the GA Tax Wage Report Form (DOL-4N)?

Part I of the GA Tax Wage Report Form (DOL-4N) is designed for reporting the wages paid to employees, including corporate officers, within a given quarter. In this section, employers are required to enter details such as the quarter ending month, the year, their Georgia Department of Labor (GDOL) account number, and their business name and complete mailing address. Additionally, for each employee, the employer must provide the Social Security Number, full last name, full first name, and total reportable gross wages for the quarter.

How do I complete the employer information section if I am a new employer or don't have a GDOL account number?

If you are a new employer or have not yet been assigned a GDOL account number, enter "Applied For" in the account number field of the GA Tax Wage Report Form. Additionally, you should attach form DOL-1A, Employer Status Report, to your submission if it has not been previously submitted. This ensures that your report will be properly processed and that you will be assigned an account number for future reporting.

What are reportable gross wages and how should they be reported?

Reportable gross wages are the total gross wages paid to an employee within the quarter, including tip wages, minus any deductions taken under a 125 Cafeteria Plan. These wages should be reported in the quarter in which they were actually paid to the employee, ensuring accurate quarterly wage reporting to the Georgia Department of Labor.

Is electronic filing mandatory for employers with more than 100 employees?

Yes, employers with more than 100 employees are required to file their GA Tax Wage Report Form electronically. This can be done via magnetic media (such as DVD, CD-ROM, or USB Flash Drive) or online. This requirement ensures a more efficient and secure submission process for large employers.

How is the tax summary information reported in Part II?

In Part II of the GA Tax Wage Report Form, employers are required to provide tax summary information. This includes entering monthly covered employment data, the total reportable gross wages paid for the quarter, subtracting non-taxable wages, and calculating taxable wages. Employers must then compute the contribution tax and administrative assessment due, along with any interest for late payments and penalties if the report is filed late.

What is the contribution tax rate for new employers?

New employers must use a contribution tax rate of 2.64%. However, for tax periods prior to January 1, 2017, the rate was slightly lower at 2.62%. This rate is used to compute the contribution tax due for the quarter and is provided on the employer's Annual Tax Rate Notice.

How is interest calculated for late payments?

Interest for late payments is calculated at 1.5% per month or part of a month that the tax and administrative assessment are not paid. This interest continues to accrue until the entire amount owed, including taxes and assessments, is fully paid.

What penalty applies if the GA Tax Wage Report is filed late?

If the GA Tax Wage Report Form is filed late, a penalty is required. The penalty is either $20 or 0.05% (0.0005) of the total wages for the quarter, whichever is greater, for each month that the report is late. If total wages for the quarter exceed $40,000, the penalty is computed as 0.05% of the total wages.

What should I do if I need assistance completing Sections A-D of Part II?

If you require assistance completing Sections A-D of Part II on your GA Tax Wage Report Form, you should call 404-232-3301. This will connect you with a representative who can provide guidance and help to ensure that your form is completed accurately.

Filling out the Georgia Tax Wage Report form, known as Form DOL-4N, can be a straightforward process, but mistakes can happen. These errors can lead to delays or complications with the Georgia Department of Labor (GDOL). Understanding the common mistakes can help employers ensure they complete the form correctly and avoid unnecessary issues.

One common mistake is failing to select the correct quarter ending month or incorrectly entering the year on the top section of the form. This basic information is crucial for timely processing. Equally important is accurately entering the GDOL account number. For new employers who have yet to receive an account number, writing 'Applied For' is necessary, but employers sometimes forget to attach the required DOL-1A, Employer Status Report.

Another oversight involves the business name and mailing address. Providing incorrect or incomplete information in this section can lead to miscommunication and important notices not reaching the employer in time. Moreover, when reporting employee information in Part I, it's vital to enter the Social Security Number, first name, and last name accurately. Omitting or mistyping this data can result in wage reporting errors.

Reporting total reportable gross wages accurately is another area where errors occur. Employers must remember to subtract 125 Cafeteria Plan deductions when calculating gross wages for the quarter. This detail is often overlooked, leading to inaccurate wage reporting. Additionally, some employers mistakenly report wages based on when they were earned, not when they were actually paid, contrary to the requirements.

In Part II of the form, where tax summary information is provided, a common mistake is not entering monthly covered employment data correctly on Line 1. This information is critical for determining the total reportable gross wages correctly stated on Line 2. Unfortunately, employers sometimes enter zeros here even when wages have been paid during the quarter, leading to discrepancies.

Calculating non-taxable wages (above $9,500 per employee per calendar year) and thus taxable wages can also be complex. Errors in subtraction on Line 3 and incorrect taxable wage reports on Line 4 are not uncommon. Misunderstanding how to compute the Contribution Tax and Administrative Assessment on Lines 5 and 6, respectively, can also lead to inaccurately assessed taxes.

Interest and penalties for late payment (Lines 7 and 8) are areas prone to miscalculation. Employers either neglect to calculate interest for late payment correctly or misunderstand the penalty requirements, which vary depending on the total wages for the quarter.

The final mistake involves the submission process. Employers must sign and submit Parts I and II together by the due date, a step that is sometimes overlooked. Moreover, if payment cannot be made online, the check or money order must include the GDOL account number and be mailed to the correct address, yet employers occasionally forget to include their account number or send the payment to the incorrect address.

Avoiding these mistakes requires attention to detail and a clear understanding of the form's requirements. By carefully reviewing each section and ensuring accurate and complete information, employers can submit the Georgia Tax Wage Report form correctly, thereby minimizing delays and complications with the GDOL.

Completing the Employer's Quarterly Tax and Wage Report (Form DOL-4N) is a crucial step for businesses to comply with the Georgia Department of Labor's regulations. However, it's only part of the documentation process. Several other forms and documents are frequently required to ensure full compliance with labor laws and tax regulations in Georgia.

• Form DOL-1A, Employer Status Report: This form is used by new employers to register with the Georgia Department of Labor. It gathers basic information about the business, such as its legal structure, the type of business, and employer contact information.
• Form G-1003, Income Statement Transmittal: Employers must file this form to report income tax withheld for employees to the State of Georgia.
• Form 941, Employer's Quarterly Federal Tax Return: This IRS form reports federal income tax withheld from employees, social security, and Medicare taxes both withheld from employees and paid by the employer.
• W-2, Wage and Tax Statement: Employers must issue this form to employees and the Social Security Administration, reporting the employee's annual wages and the amount of taxes withheld from their paychecks.
• W-4, Employee's Withholding Certificate: This IRS form is completed by employees to indicate their withholding allowances for federal income taxes.
• Form GA-V, Georgia Employee’s Withholding Tax Voucher: When employers withhold state income tax from employees, this voucher is used to remit the taxes to the Georgia Department of Revenue.
• Form UC-1, Quarterly Tax and Wage Report: Similar to the DOL-4N but for the Unemployment Insurance Program, this form reports wages paid to employees to determine unemployment insurance tax liability.
• Form I-9, Employment Eligibility Verification: Required by the Department of Homeland Security, this form verifies an employee's identity and eligibility to work in the United States.
• Form G-7, Quarterly Return for Quarterly Payers: This form is used by employers to file quarterly state income tax withheld from employees to the Georgia Department of Revenue.

The forms listed above work in conjunction with the Employer’s Quarterly Tax and Wage Report to maintain compliance with various federal and state labor and tax laws. Employers should familiarize themselves with these documents to ensure accurate and timely filing, thereby avoiding penalties and facilitating smooth operations within the legal framework of employment and taxation in Georgia.

The Federal Unemployment Tax Act (FUTA) Return, Form 940, shares similarities with the Georgia Tax Wage Report form, particularly in its requirement for employers to report wages paid to employees and calculate taxes owed. Both forms necessitate the identification of the business, the reporting period, total wages paid, and the calculation of the tax based on specific rates. They are essential for compliance with state and federal unemployment tax laws, ensuring that funds are available for unemployed workers.

The Quarterly Federal Tax Return, Form 941, is akin to the Georgia Tax Wage Report in its quarterly submission requirement. This form is used by employers to report federal withholdings from employee wages for income tax, Social Security, and Medicare, as well as to report the employer's portion of Social Security and Medicare taxes. Similar to the Georgia form, Form 941 requires detailed employee wage information and calculations summarizing the tax liabilities for the reporting period.

Another document that bears resemblance is the State Unemployment Insurance (SUI) Report, which varies by state. Like the Georgia Tax Wage Report, the SUI report requires employers to list wages for each employee to calculate state unemployment insurance taxes. Both documents are pivotal for state-level compliance in funding unemployment benefits, demanding precise payroll data for accurate tax assessment.

The New Hire Reporting Form, mandated for employers to complete for each new employee, intersects with the Georgia Tax Wage Report in the context of employee data collection. It requires employers to provide details such as the employee's name, address, Social Security Number, and start date—information that is similarly detailed in the Georgia tax wage report. The primary aim is to assist child support agencies in locating parents to establish and enforce child support orders, yet it also serves to prevent unemployment compensation fraud.

Lastly, the W-2 Wage and Tax Statement form shares commonalities with the Georgia Tax Wage Report by necessitating the reporting of wages paid to employees and taxes withheld from those wages. Both forms are integral to tax reporting and compliance, ensuring accurate income reporting for employees and tax calculation for employers. While the W-2 is an annual report submitted to the IRS and employees, the Georgia Tax Wage Report serves a similar function on a quarterly basis at the state level.

Filing the Georgia Tax Wage Report Form requires attention to detail and an understanding of the information being requested. To assist employers, here are 10 actionable tips to ensure accuracy and compliance when completing the form.

• Do: Double-check the quarter ending month and year at the top section of the form to ensure they are correct.
• Do: Enter your Georgia Department of Labor (GDOL) account number accurately. If you have applied for one but haven't received it yet, indicate 'Applied For' in the account number field.
• Do: Ensure that the business name and complete mailing address provided are current and correct.
• Do: Accurately report the Social Security Number, full last name, and full first name of each employee, including corporate officers.
• Do: Calculate and report the total reportable gross wages for each employee correctly, taking into account the 125 Cafeteria Plan deductions.

• Don't: Overlook the need to file electronically if you are an employer with more than 100 employees. Utilize approved electronic methods such as DVD, CD-Rom, or USB Flash Drive, or file online.
• Don't: Enter incorrect wage information. Wages must be reported for the quarter in which they were actually paid, not earned.
• Don't: Forget to subtract non-taxable wages above $9,500 per employee per calendar year to accurately report taxable wages on the form.
• Don't: Neglect to compute the contribution tax and administrative assessment accurately using the rates provided or applicable to your situation.
• Don't: Miss adding any penalty for late filing or incorrect interest calculation for late payment. Ensure these amounts are accurately reflected in the total amount due.

Additionally, sign and submit Parts I and II together by the due date. For any changes to your account, complete Sections A-D as required. If assistance is needed for Sections A-D, contact 404-232-3301. Remember, accurate and timely submission not only complies with legal requirements but also avoids unnecessary penalties and interest charges.

• One common misconception is that the form only needs to be completed by businesses with employees who work in traditional settings. In truth, any employer that pays wages to employees in Georgia, including remote workers, must complete the GA Tax Wage Report form.

• Another misunderstanding is that only the wages above the taxable wage base need to be reported. However, employers are required to report the total reportable gross wages for each employee, which includes every dollar up to the wage base limit.

• Some believe that if their business did not pay any wages during the quarter, they do not need to file the report. This is incorrect. Even if no wages were paid during the quarter, the employer must still submit the form with zeroes entered for total reportable gross wages.

• It's often thought that new employers or those without an assigned GDOL account number cannot file their wage report until they receive their number. This is not the case; these employers should enter ‘Applied For’ in the account number field and attach form DOL-1A if not previously submitted.

• There's a misconception that tips received by employees do not need to be included in the total gross wages. In reality, tip wages are considered part of the total reportable gross wages and must be reported on the form.

• Many believe that the report can be filed at any time before the end of the quarter. However, there is a specific due date for the submission of Parts I and II together, which usually falls shortly after the quarter ends.

• A common error is assuming that all businesses must file their report on paper. Businesses with more than 100 employees are required to file electronically by magnetic media or online, promoting efficiency and environmental sustainability.

• Employers often think that only changes in their business name or address need to be reported in Section A-D of the form. In fact, any changes such as business discontinuation, ownership change, or a change in the Federal ID number due to ownership changes must be reported in these sections.

• Lastly, there's a false assumption that penalties for late filing are negotiable or can be waived. The penalties are mandated by law and include a fixed fee or a percentage of total wages for the quarter, emphasizing the importance of timely and accurate filing.

Filling out and properly submitting the Georgia Tax Wage Report form, known as Form DOL-4N, is a crucial task for employers to ensure compliance with state regulations. The following key takeaways can help ensure that the process is completed accurately and efficiently:

• Selecting the correct quarter and entering the year along with your Georgia Department of Labor (GDOL) account number at the top of Form DOL-4N is essential. If you're a new employer without an account number, you should enter “Applied For” in this field and make sure to attach Form DOL-1 A, Employer Status Report, if it hasn’t been previously submitted.
• In Part I of the form, employers are required to provide detailed information about each employee, including their Social Security Number, full last name, full first name, and the total reportable gross wages for the quarter. It's important to note that reportable gross wages include total gross wages (including tip wages) minus any 125 Cafeteria Plan deductions taken during the quarter. Wages should be reported for the quarter in which they were actually paid.
• For Part II, which is focused on reporting tax summary information and any changes to your account, careful attention must be paid to correctly entering the necessary calculations, such as subtracting non-taxable wages and computing the contribution tax as well as the administrative assessment. Employers must also account for any interest for late payment and penalties if the report is filed late.
• If there are any changes in practice or circumstance, such as a change in the business name, address, or in case of change in ownership, these should be reported in Sections A-D at the bottom of Part II. For any assistance required in completing these sections, employers can call 404-232-3301 for guidance.

Compliance with the filing and payment guidelines as outlined by the Georgia Department of Labor not only ensures the accuracy of wage reporting but also helps in maintaining good standing with state tax regulations. Making sure that both Parts I and II are submitted by the due date, along with the appropriate payment if required, is fundamental. For those unable to make payments online, the recommended method is via check or money order, payable to the Georgia Department of Labor, including your GDOL account number for proper allocation.