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Submission of Georgia Withholding Amounts

Policy Statement
The University of Georgia will comply with Georgia Department of Revenue requirements regarding the submission of taxes withheld from employees’ paychecks.
Reason for policy
The University of Georgia is required to follow State of Georgia guidelines for depositing Georgia state income taxes as per the Georgia Department of Revenue’s Employer’s Tax Guide.
The Payroll Department deposits the total amount of Georgia tax withheld from employees’ paychecks plus any adjustments made since the last deposit. Because of the volume of taxes withheld, UGA is frequently required to remit taxes to the Georgia Department of Revenue via electronic funds transfer by the next banking day following a pay date. To maintain consistency with federal tax payments and to avoid the possibility of incurring penalties, Payroll will submit Georgia tax deposits by the day after each pay date, even when the amount of the payments determines that it is not necessarily due for a few more days.  Financial penalties for late or improper payments are severe.
The Payroll Department must prepare Form G-7, a quarterly return that provides a recap of monthly amounts remitted along with a method adjusting monthly totals if required.  Form G-7/Schedule B must be filed on or before the last day of the month following the end of the quarter.
Additional contacts

Amanda Webb

Phone Number: 706-542-6935


Responsible University Senior Administrator: Vice President for Finance & Administration

Responsible University Administrator: Associate Vice President for University Business and Accounting Services

Policy Owner: Payroll

Policy Contact: Julie Camp

Phone Number: 706-542-3431

Record Retention

Explanation: This series documents amounts withheld by Payroll from employees' checks for taxing authorities. This series may include but is not limited to: the Statement for Claiming Benefits Provided by Section 911 of the Internal Revenue Code; Withholding Allowance Certificates (W-4s); Earned Income Credit Advance Payment Certificates (W-5s); Non-resident Alien Request for Exemption from Tax Withholding (IRS Form 8233); Alien Information Request Form; and Request for Exemption from State Income Tax Withholding. Individual forms may include employees' names, addresses, social security numbers, and tax identification numbers. They must be retained for five (5) years after superseded or employee ends employment.

(Board of Regents: Tax Withholding Authorization Records 0472-04-037)

Record Copy: The Payroll Department will retain a copy of Form G-7.

Retention: 4 years

Policy Appendices

Georgia Dept. of Revenue

Georgia withholding tax payments (Must have username and password to access)

Submission of Federal taxes (2.2)and other state withholding taxes (2.5, 2.6, 2.7, 2.8, 2.9)