Georgia Code Title 34. Labor and Industrial Relations § 34-8-180

(a) For periods on or after January 1, 2024, but on or before December 31, 2026, there is created an administrative assessment of 0.06 percent to be assessed upon all wages as defined in Code Section 34-8-49, except the wages of:

(b) Assessments pursuant to this Code section shall become due and shall be paid by each employer and shall be reported on the employer's quarterly tax and wage report according to such rules and regulations as the Commissioner may prescribe. Assessments provided for in this Code section shall not be deducted, in whole or in part, from the remuneration of any individual in the employ of the employer. Any deduction in violation of this subsection is unlawful.