Rule 300-2-3-.09 - Domestic Service Included in Employment(1) General definition. This section of the rules shows when domestic services become subject employment.(2) $1000.00 in a calendar quarter. Domestic service is employment if performed in a private home, local college club or local chapter of a college fraternity or sorority for a person who paid cash remuneration of $1000.00 or more in a calendar quarter in the current calendar year or the preceding calendar year.(3) All remuneration is reportable. Once the $1000.00 cash test is met, all remuneration including cash and noncash payments such as room and board are reportable as wages.Ga. Comp. R. & Regs. R. 300-2-3-.09
O.C.G.A. Secs. 34-8-70, 34-8-150.
Original Rule entitled "Domestic Service Included in Employment" adopted. F. Aug. 28, 1992; eff. Sept. 17, 1992.Amended: F. Jun. 25, 1998; eff. July 15, 1998.