Rule 300-2-3-.12 - Casual Labor(1) General definition. Casual labor is exempt under the law only if it is not in the course of the employing unit's trade or business. Casual labor does not apply to exempt domestic service.(2) Casual labor. Services performed by an individual for an employing unit which are not in the course of the employing unit's trade or business are casual labor, unless: (a) Cash remuneration for such service is $50.00 or more in a calendar quarter; and(b) The individual performs such service on each of twenty-four (24) days during the calendar quarter or twenty-four (24) days during the preceding calendar quarter.(3) Not in the course of the employing unit's trade or business. Services not in the course of the employing unit's trade or business include services that do not promote or advance the trade or business, for example; services performed in connection with the employer's hobby or repairs to the employer's private home. Casual labor (as defined above) performed by an individual for a property owner in regard to building or remodeling the owner's home is exempt under this section.Ga. Comp. R. & Regs. R. 300-2-3-.12
O.C.G.A. Secs. 34-8-70, 34-8-150.
Original Rule entitled "Casual Labor" adopted. F. Aug. 28, 1992; eff. Sept. 17, 1992.Amended: F. Jun. 25, 1998; eff. July 15, 1998.