Employer's Duty to Deduct, Collect, and Remit Employee Contributions; Effect of Failure to Deduct, Collect, and Remit Such Contributions

  1. Law
  2. Georgia Code
  3. Retirement and Pensions
  4. Teachers Retirement System of Georgia
  5. Employee and Employer Contributions; Creation of Funds for Contributions, Benefits, and Administrative Expenses
  6. Employer's Duty to Deduct, Collect, and Remit Employee Contributions; Effect of Failure to Deduct, Collect, and Remit Such Contributions

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  1. It shall be the duty of each county board of education, the board of education of each independent school system, and of each and every employer of teachers to deduct and collect the required employee contributions from each teacher's salary and to make monthly remittance of such amounts to the board of trustees. Each employer shall likewise make the required employer contribution and shall make monthly remittance of such amounts to the board of trustees along with employee contributions. Each employer shall remit the required employee and employer contributions to the board of trustees by the tenth calendar day of the month following the month for which the contributions were made. In the case of the failure or refusal of the employer to remit the employee and employer contributions on or before the tenth calendar day of the month following the month for which the contributions were made, there shall be added to the total amount of remittance due the sum of 1 1/2 percent of the amount of the remittance if the failure or refusal is for not more than one month, and an additional 1 1/2 percent for each additional month or fraction of a month during which the failure or refusal continues.
  2. If any employer fails to collect or remit the employee or employer contributions in the manner set forth in subsection (a) of this Code section, it shall be the duty of the board of trustees to notify the State Board of Education of such failure and it shall be the duty of the State Board of Education to withhold from the employer which has failed to comply with subsection (a) of this Code section all appropriations allotted to such employer until such employer has fully complied with subsection (a) of this Code section by making remittance of the sums of contributions required of employees and employers under this chapter.

(Ga. L. 1947, p. 1155, §§ 1, 2; Ga. L. 1962, p. 723, § 8; Ga. L. 1982, p. 975, §§ 1, 2.)

OPINIONS OF THE ATTORNEY GENERAL

Any "employer" means any local board of education for purposes of this statute. 1971 Op. Att'y Gen. No. 71-1 (see O.C.G.A. § 47-3-42).

Local boards pay pension costs upon members' "earnable compensation."

- Local boards of education having contributing members in their employ must pay to the board of trustees that part of the "cost for pensions" under the retirement system based upon the part of the "earnable compensation" of members not payable from state teachers' salary funds or other funds of the state. 1970 Op. Att'y Gen. No. 70-38.

State board withholds allocations from delinquent local unit.

- It was the intention of the General Assembly that an action for the recovery of sums due to the board of trustees shall be initiated by a decision of the board and that, upon the receipt of the notice of such a decision, the State Board of Education is obliged to withhold all allocated appropriations from a delinquent local unit until the state board receives from the board of trustees the notice of its decision that the local unit has discharged its obligations to the board of trustees in the manner provided by law. 1971 Op. Att'y Gen. No. 71-1.


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