2021 Georgia Code
Title 34 - Labor and Industrial Relations
Chapter 8 - Employment Security
Article 2 - Definitions
§ 34-8-27. Common Paymaster
As used in this chapter, the term "common paymaster" means one of two or more related corporations which concurrently employ the same individual and which is designated to remunerate such individual for services performed for all such related corporations.Upon approval by the Commissioner, the common paymaster shall be considered the employer of such individual and shall be responsible for contributions due on wages paid. Each of the related corporations shall be considered to have paid as remuneration to such individual only the amounts actually disbursed by it to such individual and shall not be considered to have paid as remuneration to such individual amounts actually disbursed to such individual by the common paymaster.
(Code 1981, §34-8-27, enacted by Ga. L. 1991, p. 139, § 1.)
