Section 34-8-151 - Rate of employer contributions(a) For periods prior to April 1, 1987, or after December 31, 2026, each new or newly covered employer shall pay contributions at a rate of 2.7 percent of wages paid by such employer with respect to employment during each calendar year until the employer is eligible for a rate calculation based on experience as defined in this chapter, except as provided in Code Sections 34-8-158 through 34-8-162.(b) For periods on or after April 1, 1987, but on or before December 31, 1999, each new or newly covered employer shall pay contributions at a rate of 2.64 percent of wages paid by such employer with respect to employment during each calendar year until the employer is eligible for a rate calculation based on experience as defined in this chapter, except as provided in Code Sections 34-8-158 through 34-8-162.(c) For periods on or after January 1, 2000, but on or before December 31, 2016, each new or newly covered employer shall pay contributions at a rate of 2.62 percent of wages paid by such employer with respect to employment during each calendar year until the employer is eligible for a rate calculation based on experience as defined in this chapter, except as provided in Code Sections 34-8-158 through 34-8-162.(d) For periods on or after January 1, 2017, but on or before December 31, 2026, each new or newly covered employer shall pay contributions at a rate of 2.64 percent of wages paid by such employer with respect to employment during each calendar year until the employer is eligible for a rate calculation based on experience as defined in this chapter, except as provided in Code Sections 34-8-158 through 34-8-162.Amended by 2023 Ga. Laws 86,§ 1, eff. 5/1/2023.Amended by 2016 Ga. Laws 474,§ 2, eff. 7/1/2016.Amended by 2011 Ga. Laws 95,§ 1, eff. 5/11/2011.Amended by 2006 Ga. Laws 453,§ 34, eff. 4/14/2006.Amended by 2005 Ga. Laws 376,§ 2, eff. 5/10/2005.