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Business Procedures Manual

5.4 Reporting

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5.4.1 Georgia State Department of Labor

Reporting to the Georgia State Department of Labor consists of a quarterly listing of employees with salary for the quarter. The listing is produced by the institution’s payroll system. This listing includes all employees except for student employees, excluding student assistants and College Work Study Program employees.

Although the quarterly listings are recapped on Department of Labor forms that were intended for collecting unemployment taxes, the University System of Georgia does not pay state unemployment tax. Instead of being taxed on payroll totals, the University System of Georgia is on a “reimbursable basis”. This means that we pay for claims incurred.

On the Department of Labor “Employer’s Quarterly Tax and Wage Report”, simply report 0.00 for the tax due*. The Department of Administrative Services (DOAS) bills each institution annually, usually in August or September. The institutions remit payments directly to the Department of Labor when paying the invoices. This report is due on the last working day of the month following the end of the calendar quarter.


5.4.2 IRS 941

The federal Employer’s Quarterly Federal Tax Return (IRS941) is submitted quarterly. The reporting form captures the number of employees in a certain pay period, total wages/tips/compensation, total income tax withheld, and calculates the amount of Social Security tax and Medicare tax. It also provides a reconciliation between total taxes due and the tax deposits made for each of the three months being reported. The reporting form is due on the last working day of the month following the end of the calendar quarter.


5.4.3 IRS W-2 & W-3

Federal Form W-2 must be completed and furnished to employees by the last working day of January. The W-2 information for employees must be submitted electronically to the Social Security Administration. This electronic submission also includes the summary data previously included on paper form W-3 (Transmittal of Wage and Tax Statements). The deadline for electronic submission is the last working day of March.

Note: A PIN and password are required before the data can be submitted electronically. The PIN and password may be obtained from www.ssa.gov/employer by selecting Business Services Online and then selecting Register. The PIN remains active for the following year, but the password must be updated before the next year to keep the PIN active. After submission of data, this same web site provides the ability to check the processing and acceptance of the data submitted.


5.4.4 Georgia Department of Revenue Annual Reporting

Instructions for annual reporting will be provided to each institution by the Georgia Department of Revenue. Annual reporting is accomplished on magnetic media, currently using a diskette. The institution’s payroll system is used to format the file before it is copied to diskette. The data file includes all of the data previously contained on transmittal form G-1003, such as total wages, tax withheld total, and reporting form type (W-2). The diskette is mailed to the Georgia Department of Revenue.

Note: No paper reporting is required in addition to the diskette.


5.4.5 Teachers Retirement System (TRS)

See Section 5.1.6, Teachers Retirement System Reporting and Deduction Remittance, for reporting requirements for the Teachers Retirement System.


5.4.6 Employee Retirement System (ERS) and Georgia Defined Contributions (GA DefCon)

See Section 5.1.6, Employees Retirement Reporting and Deduction Remittance and Georgia Defined Contributions Reporting and Deduction Remittance, for reporting requirements for the Employees Retirement System and the Georgia Defined Contributions.


5.4.7 Department of Audits and Accounts – Continuous Audit/Payroll

The Department of Audits and Accounts is charged by state law to compile annual listings of:

  1. Salary Amounts and Travel Amounts for State Employees; and
  2. Amounts paid for “Per Diem and Fees” to corporations or to individuals that are not State Employees.

These reports are submitted on an annual basis after the close of the fiscal year. Although the reports are submitted annually, the University System of Georgia requires each of its units to produce printed reports quarterly, and to reconcile each of these reports to the cumulative balances maintained for the respective account codes in the General Ledger of the financial system. For the quarterly reconciliations and for the annual report, the printed reports should be retained at the institution along with supporting documentation detailing the reconciliation to the balances contained in the General Ledger.

The actual annual reports to the Department of Audits and Accounts are submitted as data files transmitted electronically. The due date for these reports and the file requirements are contained in the instructions provided by the Department of Audits and Accounts each year. An example of the letter containing this information is shown below:

Letter from Dept. of Audits and Accounts

The file requirements for these reports are contained in the Enclosure that accompanies this letter.

During the Audit or Review conducted by the Department of Audits and Accounts at each institution, these reports will be verified back to totals from the General Ledger.


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