ERS Employer Manual
Welcome to the Employees’ Retirement System (ERS) Employer Manual. This manual is a valuable tool to assist you in guiding new employees through the enrollment process and reporting ongoing member data and contributions to ERSGA.
Over time ERSGA will provide updates to reflect changes in statutory provisions or ERSGA policy. Notification of these updates will be communicated through email, portal announcement, or the Retirement Minute.
Within each section you will find information intended to summarize important Plan provisions and describe key processes and procedures. The Employer portal contains additional materials and information, including downloadable forms and other Plan manuals. For more information about the ERS Plan, visit the ERS Plan pages:
Please contact us if you have any questions.
Thank you for your partnership!
2. Contact Information
2.1 Mailing Address
Two Northside 75 NW
Atlanta, GA 30318
2.2 Financial Management Division
General FMD email: email@example.com
Email FMD for your Employer Reporting representative.
- Adjustments of Contributions to Prior Periods
- Change in Employer Contact Information
- Contribution Reporting
- Earnable Compensation Definition
- Plan Contribution Rates
- Plan Membership Eligibility and Enrollment
- Re-Employment Before and After Retirement
- Rehired Retiree Reporting
- Special Reporting Situations
2.3 Customer Care Group (CCG)
CCG Email: firstname.lastname@example.org
ERSGA Phone numbers: General Member and Employer related calls
Toll free number: 800.805.4609
Local number: 404.650.6300
2.4 Member Services Division
Member Services Responsibilities:
- Application for Refund
- Service Retirement
- Disability Retirement
- Death of Member
- Estimate Requests
- Forfeited Leave
- Member Statements
- Retirement Counseling
- Service Purchase and Transfer
- Workshop for Retirement Answers and Preparation (WRAP)
3. ERSGA Overview
An overview of the Employees Retirement System of Georgia (ERSGA).
3.1 ERSGA History and Purpose
The Employees’ Retirement System of Georgia (ERSGA) was created to administer retirement benefits for State of Georgia employees under the Employees’ Retirement System (ERS) and other pension plans. ERSGA was established on February 3, 1949, as provided by laws enacted through the Georgia General Assembly.
ERSGA administers the following pension plans:
- Employees’ Retirement System (ERS)
- Public School Employees Retirement System (PSERS)
- Legislative Retirement System (LRS)
- Georgia Judicial Retirement System (JRS)
- Georgia Defined Contribution Plan (GDCP)
- Georgia Military Pension Fund (GMPF)
In addition, ERSGA also administers:
- The State Employees Assurance Department (SEAD) insurance program
- Peach State Reserves (PSR) 401(k) and 457 plans
A Board of Trustees is responsible for the administration of ERS and other pension plans. Daily operations are under the direct administration of the Executive Director and staff of ERSGA. The laws governing ERSGA provide service retirements, death benefits and disability benefits, and permit refunds of contributions and interest to members who leave State employment. Employee and employer contributions are paid into the retirement fund for the welfare of members and their beneficiaries.
The mission of ERSGA is to be the guardian of the retirement systems it administers for the ultimate benefit of the members, retirees and beneficiaries of those systems. This mission is accomplished through ERSGA’s core responsibilities which include pension administration; the collection, reconciliation and disbursement of contributions for the welfare of the members, retirees and beneficiaries of the plans; and the sound and secure investment of the retirement funds.
Our Vision is to demonstrate an unwavering commitment to delivering accurate and timely retirement benefits utilizing a knowledgeable staff and state-of-the-art technology to best serve the retirement needs of current and future members.
4. ERSGA Administered Retirement Plans
ERSGA has the responsibility of administering the following retirement plans as mandated under Title 47 of the Official Code of Georgia Annotated (O.C.G.A.).
Employees’ Retirement System (ERS)
Largest and oldest defined benefit plan; established January 1, 1950, to provide retirement pension and benefits to full-time eligible state and local employees. (O.C.G.A. 47-2)
- GSEPS: A combination Defined Benefit/Defined Contribution program. New full-time employees to state government eligible for ERS membership hired on or after January 1, 2009 are enrolled in GSEPS. Rehired employees on or after January 1, 2009 with prior refunded or lost ERS memberships are also enrolled in GSEPS.
- New Plan: Eligible employee memberships established between July 1, 1982 and December 31, 2008
- Old Plan: Eligible employee memberships established prior to July 1, 1982
Public School Employees Retirement System (PSERS)
Defined benefit plan created January 1, 1970 to provide retirement pension and benefits to eligible public school employees. (O.C.G.A. 47-4)
Legislative Retirement System (LRS)
Defined benefit plan created July 1, 1967 to provide retirement pension and benefits to eligible members of the Georgia General Assembly. (O.C.G.A. 47-6)
Georgia Judicial Retirement System (JRS)
Defined benefit plan created July 1, 1998 to provide retirement pension and benefits to eligible judicial branch employees within state and local government; specifically, superior, state and juvenile court judges, district attorneys, solicitors-general and other state prosecuting attorneys. (O.C.G.A. 47-23)
Georgia Defined Contribution Plan (GDCP)
Defined contribution plan created July 1, 1992 to provide a retirement system for temporary, seasonal and part-time employees of eligible state agencies, departments, bureaus, institutions, boards, or commissions of the State of Georgia, including the State Board of Education and the Board of Regents of the University System of Georgia. (O.C.G.A. 47-22)
State Employees’ Assurance Department (SEAD)
Created in 1963, provides governance for the administration of the Georgia Employees’ Group Term Life Insurance Plan (GTLI) for eligible state and local employees. (O.C.G.A. 47-19)
Georgia Military Pension Fund (GMPF)
Provides supplemental retirement allowances for eligible members of the Georgia National Guard; created July 1, 2002. (O.C.G.A. 47-24)
Peach State Reserves (PSR): 401(k) Plan and 457 Plans
Peach State Reserves (PSR) is a retirement savings option for eligible state of Georgia employees. Two plan options are available under PSR, a 401(k) plan and a 457 plan, both of which allow pre-tax and Roth (after-tax) savings. For more information about PSR, please see the PSR Handbook. (O.C.G.A. 45-18-30 and O.C.G.A. 45-18-50)
Full-time employees of participating departments and agencies are required to become members of ERS as a condition of employment. Full-time employment status is defined as thirty-five (35) hours per week for a minimum of nine months a year. (O.C.G.A 47-2-70; 47-2-334; 47-2-351)
5.1 Membership Eligibility
Employees’ Retirement System (ERS)
- Old Plan: Membership prior to July 1, 1982
- New Plan: Membership on or after July 1, 1982 and prior to January 1, 2009
Members of the Old and New Plans may opt in to GSEPS at any time. Employers with members interested in opting in should contact ERSGA.
- GSEPS: Membership on or after January 1, 2009
In addition to mandatory participation in the defined benefit (pension) portion of GSEPS, members must be automatically enrolled upon hire into the Peach State Reserves (PSR) 401(k) plan with matching employer contributions, unless they decline participation in the PSR 401(k) upon hire.
All GSEPS new hires or rehires must be given the GSEPS Enrollment Information Notice at the time of hire, which provides details on the automatic enrollment process and directs employees to the GaBreeze website if changes are desired. Employees have up to 90 days to withdraw from participation in the PSR 401(k) and receive a refund of their employee account balance.
PSR 401(k) participating members can stop and restart PSR 401(k) participation at any time by contacting the PSR 401(k) administrator through GaBreeze: 877.342.7339 or gabreeze.ga.gov
- Employees who first become eligible for membership after they turn age 60 may decline membership in ERS. This decision must be made within 30 days of hire and is irrevocable.
Note: A member declining ERS membership must be enrolled in the GDCP Plan if the employer reports GDCP. Employers GDCP are as follows: DFACS, Health Departments, State Colleges and Universities, State Authorities, Statewide Employers, Technical Colleges, and Mental Health Centers.
- ERS members who have at least 10 years of creditable service and accept a position covered by the Teachers Retirement System of Georgia (TRS) may elect to remain active members of ERS rather than becoming members with a TRS-covered employer. The decision is irrevocable and must be submitted in writing to ERS and TRS within 60 days of hire. Likewise, active members who have 10 years of creditable service under TRS may elect to remain under TRS if they accept a position covered by ERS.
- Effective July 1, 2012, new full-time tax office employees are not eligible for ERS membership without a county resolution to participate in the plan.
- Any ERS member appointed or elected as a Superior Court judge or as a district attorney may elect to continue membership in ERS while holding office as a Superior Court judge or district attorney. The election must be filed with ERS within 30 days of appointment or election.
5.2 Earnable Compensation
Generally, only Georgia state compensation is eligible for consideration when calculation benefits. Georgia laws refer to this compensation as earnable compensation.
Earnable Compensation [O.C.G.A. 47-2-1(15)]
- The full rate of regular compensation payable to a member employee for his full normal working time
- The law excludes certain supplements from earnable compensation, including overtime pay, stipends, or special pay supplements unless specifically approved in advance by ERS
- The compensation should be included in monthly reports of salary to ERS subject to pension withholding
- Employers are responsible for ensuring that employee compensation complies with the statutory definition of earnable compensation
5.3 What is Considered Pension Eligible?
In addition to regular pay, ERS includes conditional pay supplements for duties performed as a regular part of an approved incentive compensation plan. Over the years, a number of these conditional pay supplements have been approved and documented by the Department of Administrative Services (DOAS). These include high-risk pay, supervision of prisoners increment, tip income, etc.
Please consult DOAS if your agency is considering adding a new earnings code, and for the most up-to-date approved earnings code list.
The DOAS list of approved earnings codes includes both pension-eligible and ineligible codes. For employers on statewide payroll, pension-eligible pay codes are predefined in PeopleSoft. However, non-statewide employers will need to consult your ERS Financial Management Division representative to determine if any proposed compensation is pension eligible.
Non-pension eligible compensation examples:
- Pay for temporarily assigned job duties
- Supplements from county or municipal funds
- Pay for overtime
- Pay for working a holiday
- Pay for relocation or moving expenses
5.4 Maximum Compensation
ERS is a multiple employer defined benefit plan covered by Internal Revenue Code (IRC) § 401(a).
Per O.C.G.A. 47-1-13, the compensation used in computing employee and employer contributions is subject to the maximum compensation set forth in IRC § 401(a)(17).
The annual compensation limit under IRC § 401(a)(17) is subject to change annually.
A person who became a member of a public retirement or pension system prior to the calendar year beginning January 1, 1996 is not subject to the limits of IRC § 401(a)(17). The annual compensation limit for fiscal year 2022 is $305,000.
5.6 Plan Contribution Rates
Employee and employer contributions are used to fund service retirement, disability retirement, survivor, and refund benefits to covered employees.
Employer contributions are not refundable.
Each year fund actuaries evaluate the plan to determine the appropriate funding needed from participating employers. Employer contributions vary by contribution group (members with same plan benefits) within the ERS Plan. The ERS plan has approximately 50 contribution groups, including the three most common: Old Plan, New Plan, and GSEPS. (O.C.G.A. 47-2-26)
You can find current and historical contribution rates on the Employer Forms and Information page.
GSEPS 401(k) Matching Contributions
The GSEPS plan combines a traditional pension with a 401(k) plan that includes a matching employer contribution. Employees participating in the 401(k) must contribute in 1% increments, and those covered under GSEPS receive the employer match.
Effective July 1, 2022, the employer match was increased as shown below.
Effective July 1, 2022
- 100% employer match of employee contributions up to the first 5% of employee pay
- Starting with the sixth year of creditable service, members savings at least 5% receive an additional half percent for every full year of creditable service, up to a maximum match of 9% of pay
Previous match prior to July 1, 2022
- 100% match for the first 1% of employee contributions up to 1% of pay
- 50% match for each additional full percentage the employee contributes up to a maximum match of 3% of pay.
For new employees, the automatic enrollment contribution rate is 5%.
An employee can increase, decrease, or stop contributions at any time by accessing their account through GaBreeze.
Tax Office employees who participate in GSEPS receive matching contributions through the Georgia Department of Revenue.
State Court employees who participate in GSEPS receive matching contributions through the Administrative Office of the Courts.
5.7 Tax Status of Contributions
Employee pension contributions must be deducted from member pay after social security, and federal and state taxes have been paid. Employee contributions are considered after-tax contributions (O.C.G.A 47-2-331). Employer contributions and employee contributions paid by employers (pickup) are considered before tax contributions. Employee contributions are used to fund the annuity part of the retirement benefit.
The employee contributions to the GSEPS 401(k) Plan can be before-tax or after-tax (Roth) contributions.
5.8 The Enrollment Process
ERS has an electronic enrollment process for new and rehired employees. Membership accounts are created electronically based on data transmitted in the monthly detail file from all File Transfer Protocol (FTP) employers, or online through the Employer Reporting Portal for manual employers.
Employers are required to provide the following demographic data for successful enrollment of each new employee:
- Social Security Number
- Full Legal Name
- Date of Birth
- Contribution Group Code as designated in your payroll system
- Plan Eligibility Date; also required for rehires, transfers, and anyone with a plan or contribution group change
Upon receipt of detail for any new employee to the ERS system, ERS creates membership and enrollment records assigning a unique pension identification number to the account.
Upon receipt of detail for any rehired former plan member, the account is reactivated and enrollment records are updated.
Employers should contact their ERS Financial Management representative to verify plan eligibility. This information is also available under the Plan Eligibility Module on the Employer Desktop.
At the time of hire, all new employees covered under GSEPS should be provided:
- GSEPS 401(k) Enrollment Information Notice
- GSEPS Automatic Enrollment Acknowledgement Form: Must be signed, returned to HR, and kept in the employee’s personnel file. Do not return to ERSGA.
Employers Using TeamWorks/SAO
Employers who use TeamWorks/SAO to establish employment records must:
- Create the GSEPS retirement plan membership record in PeopleSoft using the Pension Panel
- Check the box titled Employee Notified of GSEPS Default Contribution Amount upon receipt of the signed Acknowledgement Form from the employee
- The code for GSEPS is E2GAR
- Creation of this record is required for all GSEPS members by all employers who use TeamWorks, including state agencies, county public health and DFACS offices, and any other employers using TeamWorks.
The code for GSEPS is E2GAR
Employers Not Using TeamWorks/SAO
Employers who do not use TeamWorks/SAO to establish employment records must access the GaBreeze Employer Website to create a record of GSEPS membership.
Employers reporting by:
- Uploading a file: Must have a GSEPS Notification Indicator in your payroll system. This must be used upon receipt of a signed Acknowledgement Form from the employee.
- Reporting employee detail using the Monthly Detail module on the ERSGA Employer portal: Must check the Employee Notified button on the Demographics tab. This must be used upon receipt of a signed Acknowledgement Form from the employee.
For new GSEPS-covered employees, employers must:
- Create an account for the employee at GaBreeze
- Enroll the employee in the PSR 401(k) plan
For assistance with the PSR 401(k) Employer website:
- email email@example.com
- call 1-800-698-7719
GSEPS PSR 401(k) Plan Enrollment
Employers Using TeamWorks/SAO for Payroll
Employers should no longer enter the 5% employee contribution for auto enrollment into the Savings Plans panel in TeamWorks. The Savings Plans panel should only be updated by SAO or a file from GaBreeze.
Entering GSEPS for new hires on the Pension Plans panel activates GSEPS auto enrollment. Once the GSEPS new hire data is entered into TeamWorks:
- It is sent to GaBreeze that night
- The following night, GaBreeze sends employee contribution percent and associated matching percent back to TeamWorks to populate the Savings Plans panel and completes the automatic enrollment process.
Employers NOT Using TeamWorks/SAO for Payroll
All GSEPS new hire and rehire records must be sent to GaBreeze and must be entered into your payroll system with:
- 5% Employee contribution rate
- 5% Employer match rate
Once GaBreeze receives the GSEPS new hire record, GaBreeze will generate the automatic PSR 401(k) enrollment with employee contribution and employer matching percents for employer payrolls. This step ensures the correct GSEPS employer match is used by payroll, including instances of employees with existing ERS creditable service eligible for the GSEPS employer match determination.
Important things to note regarding GSEPS enrollment:
Effective July 1, 2022, payrolls no longer calculate the employer match percent. ERS sends creditable service to Alight. Alight then sends the matching percent to payrolls, based on creditable service and employee contributions. Payrolls need to apply the employer matching percentage to eligible pay to determine the employer contribution dollar amount.
- Employers should never make entries or updates to the Savings Plan panel.
- All employee contribution changes must be processed by the employee through GaBreeze. This includes changes to stop PSR 401(k) contributions.
- Employee actions taken through GaBreeze will automatically be updated on the TeamWorks Savings Plan panel.
Employee changes to contribution rates made using the GaBreeze website will be on the PSR Deduction Report generated on the GaBreeze Employer Website.
For questions about Peach State Reserves payroll or the GaBreeze Employer website:
- email firstname.lastname@example.org
- call 1-800-698-7719
6. Active Member Reporting
ERS statute requires each employer responsible for the payment of compensation to contributing members to deduct and collect the employee contributions required under the retirement system from each member’s earnable compensation. It is the employer’s responsibility to report and remit these contributions, along with employer contributions, each month. (O.C.G.A. 47-2-52)
6.1 Contribution Reporting
Pension Plan: Contributions are reported to ERS on a monthly basis.
GSEPS PSR 401(k) Plan: Contributions and matching employer contributions are reported to GaBreeze every pay period.
Pension Plan Contribution Reporting
- Monthly Summary Report: This report is used to submit earnable compensation and appropriate retirement contributions due for the payroll reporting period.
- Employee Detail Data: A member record must be submitted for all eligible ERS employees. Consult the employer record file layout (available from your FMD representative) for the detail of the member record. The record should include SSN, demographic information, salary and contributions, percent time worked, etc.
- Contribution Payment: The total of the employee and employer contributions. All contribution payments must be submitted through the Automated Clearing House (ACH). The ACH debit transaction is created for the total net payment due from the summary report when submitted each month.
The deadline for each employer to complete the process is the 1st of each month.
All employers reporting ERS members are required to do so online using the employer reporting portal. The ERSGA online employer reporting module allows employers to submit all components safely, securely, and efficiently.
6.2 Using the ERSGA Employer Reporting Portal
Employers log on and enter the summary of monthly payroll totals. Using the same module, employers are required to upload the detail of monthly payroll data, either through a File Transfer Protocol (FTP) or by manual entry. Payment is made through ACH. The debit to the employer’s account is made two to three days after the submission of the summary report.
Users must be registered to report data. A unique user ID and password are required for access to the Employer secure portal. Upon submitting a completed contact form, designated payroll or human resources personnel at the employer agency are added to the ERSGA employer contact database.
If you are a new employer and you don’t know your employer code, please refer to Appendix 1. New users can use the Employer Reporting Quick Reference Guide provided on the Employer portal to assist them with the employer reporting registration process. Once the user is registered, they will log on to the portal using the new user ID and password.
Passwords should not be shared.
ERS must be notified whenever there is a change in payroll or human resources personnel.
Maintain Bank (ACH) Info (for all employers using Web ACH)
The Maintain ACH Details page is used by employers to set up ACH for each plan reported. This must be done prior to entering and submitting any report information. The following tasks must be completed to set up ACH:
- Select ERS on profile maintenance
- Provide the routing and bank account number for the account to be debited
Upon submitting your summary report, ERSGA will debit the account for the net payment due (as determined by the summary report total) within two to three business days. (Use Quick Reference Guide for instructions)
Maintain Monthly Summary Report (all employers)
The Maintain Monthly Summary Report page is used to submit total monthly salaries and contributions based on payroll actions. (Use Quick Reference Guide for instructions.) There are four tabs:
- Reports tab: Used to enter the monthly payroll salary and contribution information. Once you have submitted your summary report to ERS, you will not be allowed to change it. If an error has occurred contact your reporting representative at ERS and they will assist you with a resolution. This page features a calculate button which calculates the expected contributions based on the total salary entered and the rate of each contribution component. These amounts can be edited to submit exact amounts based on payroll actions. The report total field is read only and dynamic, and reflects a total of all contribution components entered.
- Invoice tab: Used to apply any outstanding invoices.
- Adjustments tab: Used to submit salary and contribution corrections to an employee’s account for prior reporting months. This feature is available to employers who are not able to submit these adjustments through the monthly contribution detail. Employers who submit adjustments with their detail file data will not be able to enter adjustments on the adjustments tab.
- Comments tab: Used to submit comments useful in balancing the employee account.
The deadline to enter and submit the data is the 1st of each month.
Upload Salary Detail File (all employers using (FTP) File Transfer Protocol)
Upload Salary Detail File is used by employers who currently upload detail files each month. On the Employer Salary Files page, a list containing the files previously uploaded will be displayed as a read-only status page. This process is independent from the monthly reporting process. While the file can be submitted at any time, the deadline is the 1st of each month. (Use Quick Reference Guide for instructions)
Changes in employee’s demographic information?
- File Uploaders: Change in HR/Payroll system
- Manual Employers: Change in Monthly Detail Demographics tab
Maintain Monthly Detail (Manual Employers)
This selection is only available to non-statewide agencies who manually create and submit their monthly employee detail. The Maintain Monthly Detail page is used by employers each month to enter employee salary and contribution for submission to ERS, update employee information, or terminate or create a new member. There are five tabs on this page:
- Demographics tab: Used to update or make changes to employee demographic data.
- Details tab: Used to change the employee contribution group, job classification, payment reason, payroll frequency, and plan eligibility date.
- Salary and Contribution tab: Used to report monthly salary and contribution data for eligible employees.
- Comments tab: Used to submit comments which will be useful in balancing the agency or employee account.
- Summary tab: Read-only overview of the information contained on all the tabs.
This process is dependent on the Monthly Summary Report process, and must be completed prior to submitting the monthly summary report. The deadline to submit this data is the 1st of each month. (Use Quick Reference Guide for instructions)
GSEPS 401(k) Reporting through GaBreeze
GSEPS 401(k) contributions are reported every pay period through the GaBreeze Employer Website, managed by Alight:
Instructions available on GaBreeze Employer website for employers who do not use PeopleSoft:
- Detailed instructions on how to upload payroll contribution files
- Detailed instructions are also available on how to set up employee records
All employers use the GaBreeze Employer website to confirm payroll totals each pay period. Alight provides the following email address and telephone number for employers to use with questions about reporting to Peach State Reserves.
6.3 Adjustments to Prior Periods
During the reporting process, it is sometimes necessary to make corrections to reported data. The reporting official can make corrections to the contribution detail file prior to submitting it on the 1st of each month. In the event the error is not discovered prior to reporting, the reporting official may make the correction so that it is reported with the next report month’s data. This adjustment is referred to as a prior period adjustment.
An employer may submit an adjustment for the following reasons:
- Changing the salary and contributions previously reported
- Adding salary and contributions previously omitted
- Changing contribution group previously reported
- Changing percent time worked previously reported
Submitting Prior Period Adjustments Electronically
Employers who upload a detail file
Employers with the functionality may submit adjustments to reported salary and contributions within their employee detail file.
- The PeopleSoft module Benefits-Pension Summary/Adjustments provides the functionality for reporting officials at Statewide Agencies and Technical Colleges to make adjustments to salary and contributions.
- Other employers who submit a contribution detail file should confer with their payroll file providers to determine the best approach to include prior period adjustments in the employee detail file.
Reporting officials should ensure that adjustments submitted through the employee detail file include adjustments to all components:
- percent time worked
Employers who enter detail manually
Employers who enter employee detail manually or do not have the functionality to submit adjustments using the employee detail file can use the Maintain Monthly Summary Report adjustments tab. These adjustments are submitted with summary report data for the current report month. (Use Quick Reference Guide for further instructions)
Submitting Prior Period Adjustments on Paper
Employers are encouraged to submit adjustment data electronically either online or within the employer detail file. There are a few exceptions that require an employer to submit a paper adjustment:
- Statewide employers and Technical Schools on PeopleSoft: Should provide a paper adjustment for corrections made to periods prior to 07/2005.
- Missing contributions: If the employer is unable to recoup all contributions in a single month, they should send a paper adjustment and check for employee and employer contributions for the entire amount in arrears.
- Change in contribution group: If the employer or ERS discovers that a member has been reported under the incorrect contribution group after the reported data has been confirmed, the employer should submit a paper adjustment (for documentation purposes) indicating the months that should be adjusted. ERS will make adjustments, creating an invoice for any differences.
- Contribution rate error: Employer should submit a paper adjustment indicating the corrected contributions based on the contribution rate for that period.
- Change in percent time worked: ERS discovers that percent time worked is inconsistent with salary reported. Employer should submit a paper adjustment to correct percent time worked.
Service credit for periods where no contributions were received will only be granted when contributions are paid in full.
Invoices are created during the reporting process due to discrepancies between the summary report, contribution detail, and/or payment remitted. These invoices can be positive or negative, indicating a shortfall or overpayment respectively.
Summary Report Discrepancies
Once the reporting official has submitted all components to ERS, a balancing process is run during which the contribution totals are compared to payment remitted. Invoices are created as a result of differences between the amount of the payment remitted and the total contributions reported on the summary report.
Contribution Detail Discrepancies
The reported contribution for each individual is compared to the expected contributions. Expected contributions are calculated based on reported salary and the contribution rate for the report month. Contributions are flagged and corrected to expected values. The following scenarios are examples of contribution detail discrepancies:
- Contributions reported for ineligible employees
- Member reported under the incorrect contribution group
- Contributions reported in error
Allocating or Applying an Invoice
Outstanding invoices are allocated to the current summary report. There is an Invoices tab on the Maintain Monthly Summary Report page. The Invoice tab page lists all outstanding invoices to be allocated. The employer selects the invoice to be allocated and clicks the Allocate button.
On the summary report the employer enters the total of the invoices allocated in the Invoice Adjustment field. Depending on the type of invoice (debit or credit) the amount entered may increase or decrease the report total. Employers should review any outstanding invoices prior to allocating.
Contact ERSGA if your credit invoice total is larger than your report total.
6.5 Special Reporting Situations
Reporting Members on Military Leave without Pay or Leave without Pay
Members on LWOP for the full payroll reporting period should be reported electronically as follows:
- FTP employers: Would report a detail row with zero salary, percent time, employee and employer contributions along with payment reason code 01 for LWOP or 02 for MLWOP.
- Manual employers: From the Maintain Monthly Detail window (Salary and Contribution tab) enter zero salary, percent time, employee contributions, and employer contributions (if applicable) and save. On the Details tab, enter payment reason code 01 (LWOP) or 02 (MLWOP) and save.
Death in Service
All employers must report deceased members in their monthly employee detail files (through employer reporting portal or FTP).
- FTP employers: Report a detail row with actual salary, percent time, and employee contributions, along with payment reason code 00 for Regular Pay. Include Termination Date (Date of Death) and Termination Reason code 02 for Death.
- Manual employers: From the Maintain Monthly Detail window:
Salary Tab: Enter salary and percent time. Click the calculate button and save.
Details Tab: Enter payment reason code 00 for Regular Pay, use Date of Death for Termination Date and enter Termination Reason code 02 for Death and save.
Regardless of the amount of time the member worked during the month of death, their final paycheck should reflect prorated salary, contributions, and percent time.
Reporting Contract Employees — 10 Month Term
The ERS plan grants service credit each month based on employment, salary, and contribution records received. Reporting for a full 12 months each fiscal year (July 1 – June 30) is required for a year of service credit to be granted.
All employers must report annual salaries and contributions equally over a 12-month period, regardless of the number of months for which an employee is actually paid. This means, for example, that an employee that begins work in August of a particular year must be reported for 1/12 of their annual salary for August, regardless of when the school year begins or ends.
At termination or retirement, many employers reporting employees in less than 12-month positions issue retro-pay adjustments (typically referred to as a contract payout) to make an employee whole when such employee retires before the end of the school year. Employee or employer contributions should not be deducted from these salaries.
For example, an employee earning $50,000 annually is paid $4,166.67 per month. If an employee resigns at the end of the semester in December, he or she has only received pay for four months (September – December) totaling $16,667. Since four months represents 40% of a 10-month school year, employers issuing retro-pay adjustments would issue a check to the employee for the difference in the amount of $3,333 ($20,000-16,667).
This process is correct and should continue to ensure that the employee is paid in full for time worked. However, no employee or employer contributions should be paid on such retro-pay adjustments.
Reporting Percent Time Based on Reduced Work Schedule
Eligibility for ERS membership requires that a member hold a position which is the employee’s primary occupation, and calls for performance of duties for at least 35 hours per week for a minimum of 9 months each year. After membership is established, if an employee remains in a position which meets these requirements, they may continue to participate as a member even if the hours actually worked are less than the full-time requirement.
You should report the employee at percentage time, determined by dividing the actual hours worked during a pay period by the normal full-time hours for the pay period. Service is credited at the percentage reported. For example, if reported at 60% time, the employee receives .6 months credit for that month.
Members who transfer into a part-time or hourly position are not eligible for ERS membership.
Reporting Members who are Furloughed
An employer’s reporting of pensionable earnings and retirement contributions shall not be affected for employees that are placed on temporary furlough for less than a full pay period. Full earnings and percent time worked must be reported for an employee placed on temporary furlough, when their compensation after the furlough is sufficient to cover the employee retirement contribution.
Employers and reporting units with employees on furlough must ensure that the reported earnable compensation is not decreased for employees on furlough during any reporting period.
Reporting Members on Worker’s Compensation
Employees who have been placed on leave due to an injury, and are receiving worker’s compensation, should be reported as follows:
- Payment reason: Leave Without Pay
- Salary, contributions and percent time: Zero
For more information, see Section 7.3: Optional Service Purchase and Transfer.
Reporting a Member Using an Incorrect SSN
When the reporting official has discovered that an incorrect SSN has been reported, they should immediately contact ERSGA before the correct employee SSN is submitted in the next monthly employee detail file. ERSGA will require a copy of the affected employee’s social security card for documentation and validation to correct and update the SSN submitted.
7. Membership Service
Creditable service is used to determine a member’s eligibility to receive retirement pension benefits and the amount of the benefit. It is earned each month the member works and salary and contributions are reported by the employer. Creditable service consists of prior service and service credited as a member. Creditable service can be earned, transferred into ERS, or purchased.
7.1 Service Accrual
Members who are compensated for a full month receive a month of creditable service. If a member is compensated for a partial month, the member will receive proportionate creditable service. When partial months are credited to a member during a fiscal year, the total months credited for the fiscal year are rounded to the nearest number of months. Half months of creditable service are rounded to the next full month.
For example: A member who works 60% time for a fiscal year (.720), or 8.64 months, total service for the year is rounded up to (.750) or nine months of creditable service.
Transferring Service from Teachers Retirement System of Georgia (TRS)
Members who previously worked in a position covered by TRS may have their TRS creditable service and TRS annuity savings fund account transferred to ERS. The member should submit a written request to ERS for transfer. A previous TRS member who received a refund of their contributions may reestablish the service by repaying the refund to ERS after two years of active membership.
- Restrictions: A member must be ineligible to receive TRS benefits in order to obtain creditable service under ERS for this employment.
- Cost: The member would have to pay employee contributions as well as interest, compounded annually from the time of service to the date of payment.
- Additional Documentation: The member may need to provide proof or payroll records, provided by the school to certify service prior to membership.
Forfeited Leave Service
Forfeited leave time consists of any combination of the following:
- Forfeited annual leave
- Forfeited sick leave
- Accrued sick leave
Forfeited leave may be converted to creditable service only at retirement. The member must have at least 960 hours (six months) total of forfeited leave to be eligible to receive creditable service towards retirement.
Members receive one month of creditable service for every 160 hours of forfeited leave. All forfeited leave accrued must be certified by the last employer in order to receive credit.
Current annual leave is not included in forfeited leave. It is paid to the employee at termination.
Receiving Creditable Service for a Job Related Temporary Disability / Leave Without Pay
Upon written request, members returning to active employment after a period of leave without pay due to a physical or mental illness or disorder caused by a job-related disease or accident may establish creditable service.
- Restrictions: Up to 12 months of absence during any five-year period can be established as Creditable Service.
- Cost: The member must make a payment to ERS in an amount equal to the employee contributions for the period of absence, plus 4% interest. Payment must be made within six months of the date the member returns to full-time employment.
- Additional Documentation: Employer is responsible for certifying that the injury or disease was job-related, salary information, and dates of period of leave without pay.
Prior Law Enforcement Service
Members previously employed as full-time law enforcement officers with a local government who were not covered under a local retirement plan (excluding Peace Officers’ Annuity and Benefit Fund), may be eligible to purchase up to five years of Creditable Service.
- Restrictions: The member must currently be in a law enforcement position and have at least ten years of Creditable Service.
- Cost: The member must pay the full actuarial cost of the additional service.
- Additional Documentation: The member must provide P.O.S.T. (Peace Officer Standards and Training) certification for the service period requested and have the former employer certify prior employment.
The word vested means that a member has a non-forfeitable right to benefits. Employee Contributions made to ERS and to the GSEPS 401(k) plan are always 100% vested. Members with 10 years of creditable service have a vested right to service retirement benefits upon reaching age 60.
Pension Plan Vesting
10 years of Creditable Service.
GSEPS PSR 401(k) Plan Vesting
Employer matching contributions to the GSEPS PSR 401(k) plan are subject to a five-year vesting schedule, vesting 20% for each completed year of GSEPS service, beginning with the date of hire into a GSEPS-eligible position.
|Years of Continuous Service||Vested Amount|
|After 1 year||20%|
|After 2 years||40%|
|After 3 years||60%|
|After 4 years||80%|
|After 5 years||100%|
For GSEPS PSR 401(k) matching contributions, any break in service of greater than 31 days will cause the five-year PSR 401(k) Plan vesting schedule to restart as of the new date of hire.
For ERS “New” or “Old” Plan members who chose to transfer their retirement plan membership to GSEPS by completing the GSEPS Opt-In form, the PSR 401(k) Plan vesting schedule begins with the date of transfer to GSEPS (the month GSEPS contributions begin).
7.3 Optional Service Purchase and Transfer
Transferring Creditable Service from the Teachers Retirement System of Georgia (TRS)
Active ERS members with Creditable Service with TRS may have such service and accumulated contributions transferred to ERS. Members must submit a written request to ERS for the transfer of TRS Creditable Service.
Additional Documentation: Certification of service from TRS
Establishing Creditable Service through Refund Buyback
Members returning to state employment after receiving a refund may buy back the refunded service time. Previously refunded members of TRS may also re-establish creditable service.
- Restrictions: Entire period of refunded membership must be purchased. Members must complete two years of service before buying back refunded service.
- Cost: Member must make a lump sum payment to ERS in an amount equal to the refund originally received plus 4.25% interest compounded annually from the date of the refund until the date of payment.
Establishing Creditable Service for Military Service
The Uniformed Services Employment and Reemployment Rights Act (USERRA) provides certain employment rights, including rights with respect to retirement plan benefits, to employees who perform qualified military service. Members who return to employment after being absent while performing qualified military service may establish creditable service for the period of absence.
In order to establish service, the member must notify ERS of their intent to make the contributions, and the contributions must be paid within (whichever is less):
- A period of no longer than three times the length of qualified military service
- 5 years
Members who are called to active duty in the National Guard or Reserves are permitted to make employee contributions to ERS during their period of active duty. Member should provide ERS with a copy of active duty orders.
- Restrictions: Members who left state employment to perform military service before October 13, 1994, should contact ERS for information about your rights to establish Creditable Service.
- Cost: Member should contact ERS
Purchasing Creditable Service: Air Time
Active members have the opportunity to purchase up to 3 years of creditable service, commonly known as air time. A member can purchase air time only at retirement.
- Air time cannot be counted toward the 10 years of Creditable Service required to become vested in a retirement benefit under ERS
- Must be purchased in monthly increments
- Must be purchased at the time of retirement
Cost: The cost of this additional service is equal to the full actuarial cost of future retirement benefits.
8. Leaving Employment
Your general responsibilities are to:
- Report employees’ termination dates to ERS
- Inform employees of their options on termination of employment
Refer employees to the ERSGA website to access resources like the online ERS Handbook and retirement education. They can also access their account online to verify their account balances. If employees need more information, please ask them to contact ERS.
8.1 Termination Process
In order for termination dates to be transmitted to ERS on the monthly contribution detail file, they must be entered into your HR system in a timely manner. This process could take several weeks from the employee’s actual termination to the time ERS receives this file and updates our records.
To expedite this process, ERS has provided the Ad Hoc Termination Reporting module on the ERSGA Employer secure portal. (Use Quick Reference Guide for further instructions)
Use this option whenever an employee will be applying for a refund of contributions or retirement before the next monthly file update. For example, an employee resigns on February 2nd and wants to apply for a refund. The February 2nd termination date will not reach ERS in the monthly file until March.
An employer should use Ad Hoc Termination to supply the termination date in real time, allowing the member to successfully submit their application sooner. Salary and contributions must be reported for the employee through date of termination.
8.2 Application for Refund
Members terminating employment before becoming eligible for retirement may receive a refund of contributions and interest. To receive a refund, members must access their account online on the ERSGA secure website and select Request a Refund. A termination date is required for online processing.
Refund requests are generally processed within 4 weeks of receipt.
8.3 Application for 401(k) Distributions
After separation from all state service for a minimum of 30 days, members may request a withdrawal of some or all of their vested 401(k) account by contacting GaBreeze:
Online: GaBreeze website
8.4 Application for Service Retirement
Encourage employees to request an estimate from ERSGA within six months of their anticipated retirement date. Applications:
- Cannot be accepted more than 90 days before their retirement date
- Should be received no later than 30 days before their retirement date to ensure timely payment of their first check
Completed applications should be submitted directly to ERS and are not valid until received.
When a member inquires about the retirement application process:
- Direct employee to the ERSGA website to access their account and use the Retirement Online feature, or download the latest version of the retirement application.
- Inform employees that assistance is available for completing the retirement application process.
- Caution employee that application for retirement by periodic payment is irrevocable.
- Retiree will have no access to funds once periodic payments begin.
- Payment is made based on actuarial life expectancy tables and the amount contributed plus accumulated interest.
Employers will receive an acknowledgement of the retirement application within 10 business days after receipt.
8.5 Application for Disability Retirement
Members may qualify for disability retirement if they:
- Have attained 13 years and four months of creditable service (Old Plan, New Plan)
- Have attained 15 years of creditable service (GSEPS)
- Are on a leave of absence (with or without pay) while the disability retirement application is being processed
- Are unable to perform their job or any offered alternative position due to a permanent medical condition(s)
Upon receipt of a completed disability retirement application, the employer must offer the member an alternative position, if available.
All of the following requirements must be met for an alternative position:
- The physical requirements are compatible with an employee’s physical limitations
- The annual compensation and possibility for future advancement are the same as or greater than an employee’s current position
- The duties are reasonably compatible with an employee’s experience and educational qualifications
- The position is covered under ERS
- The position must be available and offered to the member in writing no later than 45 days after the disability application is submitted
If an alternative position is offered, the employee must do one of the following within 30 days of the offer:
- Accept the offer
- Dispute their ability to perform in the alternative position by submitting a written appeal to both ERS and their employer.
The application for disability retirement will be denied if:
- The employee does not accept the alternative position
- The employee disputes their ability to perform in the alternative position
The following outlines the disability retirement application process:
- The disability retirement application and supporting documentation cannot be accepted more than 90 days before the retirement date and should be received no later than 30 days before the effective retirement date.
- The ERS Medical Board evaluates disability retirement applications to determine whether the applicant is eligible for disability retirement based upon their inability to perform their original position as well as an alternate position, if applicable.
- If the Medical Board determines that the applicant is incapable of performing the duties of either position, the retirement application will be approved; otherwise the application is denied.
- Incomplete submissions will not be accepted. Employees who have applied for Social Security disability benefits must submit a copy of their Social Security Disability application.
8.6 Forfeited Leave and Salary Certification
Your general responsibilities are:
- Certify all creditable leave earned during state employment
- Certify the amount of forfeited annual and sick leave upon notification of retirement (Preliminary – NonStatewide Employers)
- Certify final amount of forfeited annual and sick leave after termination date
Upon receipt of an Application for Retirement from one of your employees (or former employees if their last State employment was with your Agency), an e-mail will be generated acknowledging receipt. In lieu of a preliminary certification, we will use the leave information from the PeopleSoft Payroll application for statewide employers. If you do not use the statewide PeopleSoft application for your payroll, a preliminary certification of the member’s forfeited leave at retirement must be submitted upon request.
Prior to the retirement payroll, we will send your agency an e-mail requesting final certification of the member’s final forfeited leave.
9. Other Benefits
9.1 Active Member Death and Survivor Benefit
- Encourage members to keep their beneficiary designations updated with current mailing addresses. Failure to do so may cause delay in payment.
- Contact ERSGA as soon as possible upon the death of an active member. You may contact ERSGA to provide whatever information you have concerning the death, even if the survivor/beneficiary is not known.
- Certify current Fiscal Year Contributions and Final Certification of Forfeited and Sick Leave.
ERSGA will require a certified death certificate and completion of benefit applications from beneficiary or family.
Depending on the total creditable service of the deceased member, the following benefits are available to designated beneficiaries:
- Under the Old Plan and the New Plan, if a Member has less than 13 years and 4 months of Creditable Service at the time of his death, the Member’s surviving beneficiary will receive a refund of the Member’s annuity savings fund account.
- If a Member has at least 13 years and 4 months of Creditable Service at the time of his death, the Member’s surviving beneficiary will receive a monthly lifetime benefit.
- Under GSEPS, if a Member has less than 15 years of Creditable Service at the time of his death, the Member’s surviving beneficiary will receive a refund of the Member’s annuity savings fund account.
- If a Member has at least 15 years of Creditable Service at the time of his death, the Member’s surviving beneficiary will receive a monthly lifetime benefit.
- If a Member is age 60+ and has less than 10 years of Creditable Service at the time of his death, the Member’s surviving beneficiary will receive a refund of the Member’s annuity savings fund account.
- If a Member is age 60+ and has at least 10 years of Creditable Service at the time of his death, the Member’s surviving beneficiary will receive a monthly lifetime benefit.
- Monthly benefits cannot be paid to an estate or an organization. If there is not a living person or persons named as beneficiary, the only benefit payable is a refund of the member’s annuity savings fund, regardless of age, service or retirement plan.
9.2 Other — GTLI Continuation on LWOP, MLWOP
The Group Term Life Insurance (GTLI) benefit is administered by the State Employees’ Assurance Department (SEAD) Boards. The GTLI benefit provides coverage to both active and retired members of ERS. Coverage is equal to 18 times their monthly salary should they pass away while in active status. (Note: At age 60, benefits begin to reduce. Refer to the ERS Plan Handbook for more details.)
If an active member terminates employment with at least 18 years of Creditable Service (excluding forfeited leave), GTLI coverage is automatically retained. Premiums in the amount of 1% of the final monthly salary accumulate each month while vested, and are due at retirement, refund of annuity savings fund account, or death.
The coverage can be discontinued only by a written request to ERSGA. The premiums will continue to accrue until request is received by ERSGA. GTLI coverage is revoked upon refund. In the event that a member is on LWOP or MLWOP where employee contributions for Group Term Life Insurance (GTLI) are not being deducted, the law provides that for members with at least one year of service, coverage can be continued while the member is on leave.
Encourage your employees with GTLI to complete a GTLI Continuation While on Leave Without Pay Form. The form is located on the ERSGA website under Group Term Life Insurance.
In cases of extended leave, note that the election lapses after four years if not renewed.
Employers must contact ERSGA when a former employee returns to service before or after retirement.
10.1 Before Retirement
The most important employer responsibility relative to former employees returning to State service is determining ERS membership status. ERS membership status dictates appropriate plan eligibility. Employers should verify plan eligibility by:
- Using the Plan Eligibility module on the ERSGA Employer portal. (Use Quick Reference Guide for instructions) or
- Calling your ERS employer representative.
10.2 After Retirement
To ensure that ERS is compliant with IRS regulations and maintains its qualifi ed status, a retiree must be terminated. The retiree must remain out of service for a period of time depending on age at retirement. For employees retiring at or after normal retirement age, the required break in service is one month. For employees retiring at less than normal retirement age, the required break in service is two months. In addition, there must be no pre-existing agreement to return to service prior to retirement.
Normal Retirement Age is defined as:
- Age 60 with at least 10 years of service
- 30 years of service at any age
- Age 55 with at least 10 years of service for certain law enforcement positions
Failure to adhere to the above requirements will result in the employee’s retirement application being rendered null and void, upon which retirement benefits will cease and any payments made must be returned. The employee will be required to re-apply for retirement.
A retiree who is re-employed by an employer participating in ERS is limited to no more than 1,040 hours worked during a calendar year. This work restriction has been law since 1992 and failure to adhere will result in the suspension of the retiree’s benefits for the remainder of the calendar year. A retiree is re-employed if he/she works for an ERSGA covered employer after receipt of first benefit check.
Employer includes any entity authorized by law to report its employees as members of ERS, (in some cases) the Board of Regents of the University of Georgia and the member’s last employer prior to retirement, including a local school system. Re-employment after retirement also includes service by a retiree as or for an independent contractor.
Note: Disability retirees are prohibited from returning to state employment.
Employers are required to notify ERSGA of any current or newly hired retirees by submitting a rehired retiree reporting form within 30 days of the hire. The form is available on the ERSGA website. We recommend that employers inquire about a new hire’s retirement status during the hiring process.
- Employers are liable for any pension overpayments in the event the employer fails to notify the retirement system.
- Employers are also responsible for reporting monthly hours worked for rehired retirees. To facilitate this, a Rehired Retiree reporting module is available on the Employer Desktop.
- Rehired retirees are not eligible to contribute to the GDC plan. Employers should ensure that they have not been enrolled or contributing to this plan.
- The employer is responsible for submitting the completed Independent Contractor Verification form, which is available on the ERSGA website.
- Non-exempt contractors are reported using the Rehired Retiree Reporting Module
- Exempt contractors are not subject to the 1040 hour limits (see exceptions below)
Independent Contractor Exceptions
A retiree is not subject to the 1,040 hour restrictions when all the following conditions have been met:
- The retiree is working for or as a contracting entity where the entity has multiple employees;
- The contracting entity has multiple contracts and the contracts are not limited to State of Georgia Employers; and
- The contractual relationship was not created to extend employment to a retiree in a position similar to that held prior to retirement.
11. Rehired Retiree Reporting
All state agencies are required to submit rehired retiree data to the retirement system. Any rehired retirees contracted or on an employer’s payroll are reported either through FTP (file upload) or manually entered on the Employer Reporting portal.
The rehired retiree reporting process requires employers to logon to the Employer Reporting portal and review the data uploaded from their file and add any contractors’ hours and salary to the file. Manual entry employers are required to enter and approve the monthly hours for their retirees each month. Once the data has been reviewed, the employer is required to approve the data reported.
Files and reports are due the 5th of each month.
11.1 Employer Reporting Methods
File Upload — Employers in the employer categories below upload a rehired retiree detail file:
- CSBs • DFACs-127 (SMI all files)
- Statewide ([400s, 800s-Technical Schools, 900s] SAO all files)
- HealthDepts-128 (Individual upload)
Manual Entry — Employers in the employer categories listed below enter rehired retiree detail through the ERSGA Employer Reporting portal.
- Tax Offices – 75s
- State Courts-51s
Reporting Hours Worked
Users must be registered to report data. A unique user id and password are required for access to the module. Upon submitting a completed contact form, designated payroll or human resources personnel at the employer agency are added to the ERSGA employer contact database. An employer can access the Rehired Retiree desktop by clicking Maintain Rehired Retiree on the Employer desktop.
The Rehired Retiree desktop includes the following links:
- Report Rehired Retiree Data
- Upload File for the Current Month
- Approve Submitted Data
- Rehired Retiree Adjustments
- No Rehired Retiree Data
- View Yearly Summary
Report Rehired Retiree Data
Manual entry employers will use this module to report their rehired retirees.
(Use Quick Reference Guide for further instructions)
Retirees entered in previous months will be listed when the user reports for the following month, that is, until a termination date field is updated. After termination retirees will not appear in the list for future months.
Upload a File for the Current Month
Employers will use this module to upload their rehired retirees.
(Use Quick Reference Guide for further instructions)
A file that has been successfully uploaded will be available for approval within 30 minutes. Approve the uploaded detail by navigating to Approve Submitted Data.
Approve Submitted Data
Employers will use this module to approve their rehired retirees.
(Use Quick Reference Guide for further instructions)
Once data has been approved, corrections or updates can only be made using Rehired Retiree Adjustments.
Rehired Retiree Adjustments
Employer will use this module to adjust or add previously approved data.
(Use Quick Reference Guide for further instructions)
Once data has been updated, navigate to previous page to confirm that the change has been made.
No Rehired Retiree Data
(Use Quick Reference Guide for further instructions)
- Employers cannot report for a month that has a status Non-Report.
- To re-open a month that may have been set to Non-Report in error, check the Delete check box and click on the Delete button. This activates that report month and user can enter and approve data for that month.
View Yearly Summary
Employers will use this module to review reported data.
Rehired Retiree Monthly Assessment
Legislation effective January 1, 2021 mandated employers are assessed a monthly cost for each ERS rehired retiree based on contribution rates for that rehired retiree’s last employer while active. Monthly invoices are posted to the Employer portal and payment methodology is the same as for contributions. For more information on Rehired Retiree Assessments, please see the Rehired Retirees section in the Employer portal.
This glossary contains terms used in this manual as they apply to ERSGA administration.
Periodic payments for life derived from the accumulated contributions of a member.
Annuity Savings Fund
The fund in which the employee’s contributions and interest are deposited each month.
Any person designated by the member to receive a pension, an annuity, a retirement allowance, or other benefit under the retirement plan.
Board of Trustees
The Board of Trustees provided for in O.C.G.A. Section 47-2-21 to administer the retirement system.
Conditional Pay Supplements
Additional payments provided by an employer when certain conditions have been met. For example, an agency may develop and implement plan(s) to provide conditional pay supplements to employees who meet established criteria (e.g., attaining a certain certification, performing additional duties, etc.). Such plans are subject to approval by the DOAS Commissioner and Director of the Office of Planning and Budget.
A group of employees or members who have the same retirement contribution rates and benefits. Examples include: New Plan, Old Plan, and GSEPS.
Creditable Service is used to determine eligibility for a benefit, and the amount of that benefit. Creditable Service consists largely of Membership Service, but can also include prior service, purchased service, transferred service, or military service, depending on the plan. Members earn a year of Membership Service for each year (according to each plan’s definition of ‘year’) they contribute to a plan.
Defined Benefit Plan
An employer-sponsored retirement plan where employee benefits are calculated based on a formula using factors, such as average salary history and service (duration of employment).
Defined Contribution Plan
A plan which provides for an individual account for each participant, and for benefits based solely on:
- Amount contributed to the participant’s account
- Any income, expenses, gains, and losses
- Any forfeiture of accounts of other participants which may be allocated to participant’s account
A defined contribution plan is intended to be qualified under Section 401(a) of the Internal Revenue Code, 42 U.S.C. Section 401(a).
The full rate of regular compensation payable to a member employee for their full normal working time, excluding any supplements from local funds.
An employee is classified as any:
- Regularly classified worker
- Elected or appointed officer
- Employee of a state agency
- Employee of a county, city-county, or city board subject to the state system of administration, including a merit system for employees of the Department of Public Safety
For more information see O.C.G.A. 47-2-1(16).
- Any branch of state government, any state agency, department, board, or other instrumentality.
- Any new state agency described under O.C.G.A 47-2-70.1 and any other entity authorized by law to report any of its employees as members of this system. For further information see O.C.G.A 47-2-1(17).
File Transfer Protocol (FTP)
A standard communication protocol used to transfer files from one computer or network to another.
Employers who create a payroll detail file and use FTP to transfer that data to ERSGA.
The 12-month period beginning on July 1 of each year.
Group Term Life Insurance (GTLI)
The survivor benefits administered by SEAD. It provides benefit coverage to active and inactive members. Benefit coverage varies based on age and status. Refer to the ERS Plan Handbook for more details.
The defined-contribution component of the GSEPS program, to which employees make pre-tax or after-tax (Roth) contributions, with an employer match.
Employers who do not create a payroll detail file, but manually enter member payroll detail information on the employer secure portal.
The board of physicians established under O.C.G.A. Section 47-2-24 for the purpose of determining eligibility for disability retirement.
Any employee included in the membership of the plan.
Service which is rendered by an employee while they are a member of the retirement system, and for which credit is allowable under O.C.G.A. 47-2.
Cannot be lost.
The status of a report month indicating that the employer has no one to report for that period. It may also be used to refer to an employer who does not typically report for at least one plan.
A member election to transfer ERS Old or New Plan retirement membership to GSEPS.
A member declination to participate in the 401(k) component of GSEPS.
Plan Eligibility Date
The date an employee is first eligible to participate in an ERS-administered plan. Generally date of hire but can also be re-hire date, or date member changes contribution group.
Interest at such a rate as shall be determined by the Board of Trustees in accordance with O.C.G.A. Section 47-2-26, currently 4% compounded annually.
Withdrawal from service with a retirement allowance granted under O.C.G.A. 47-2.
The sum of the annuity and the pension, or any optional benefit payable in lieu thereof. All retirement allowances shall be payable in equal monthly installments, except that the Board of Trustees may adopt regulations providing for the payment of a lump sum, not to exceed the equivalent actuarial value of the retirement allowance, in lieu of a retirement allowance of less than $10.00 per month, or in lieu of part of an annuity.
The Employees’ Retirement System of Georgia (ERSGA).
Service rendered as an employee and paid for by an employer. See Creditable service, as defined in O.C.G.A. 47-2.
Date employee terminated employment or date employee is no longer eligible for pension plan participation.
Departments and Agencies (by Employer Category) Participating in ERS as of January 1, 2021
13.1 Department of Family and Children Services (DFACS)
127-001 Appling County DFACS
127-002 Atkinson County DFACS
127-003 Bacon County DFACS
127-004 Baker County DFACS
127-005 Baldwin County DFACS
127-006 Banks County DFACS
127-007 Barrow County DFACS
127-008 Bartow County DFACS
127-009 Ben Hill County DFACS
127-010 Berrien County DFACS
127-011 Bibb County DFACS
127-012 Bleckley County DFACS
127-013 Brantley County DFACS
127-014 Brooks County DFACS
127-015 Bryan County DFACS
127-016 Bulloch County DFACS
127-017 Burke County DFACS
127-018 Butts County DFACS
127-019 Calhoun County DFACS
127-020 Camden County DFACS
127-021 Candler County DFACS
127-022 Carroll County DFACS
127-023 Catoosa County DFACS
127-024 Charlton County DFACS
127-025 Chatham County DFACS
127-026 Chattahoochee County DFACS
127-027 Chattooga County DFACS
127-028 Cherokee County DFACS
127-029 Clarke County DFACS
127-030 Clay County DFACS
127-031 Clayton County DFACS
127-032 Clinch County DFACS
127-033 Cobb County DFACS
127-034 Coffee County DFACS
127-035 Colquitt County DFACS
127-036 Columbia County DFACS
127-037 Cook County DFACS
127-038 Coweta County DFACS
127-039 Crawford County DFACS
127-040 Crisp County DFACS
127-041 Dade County DFACS
127-042 Dawson County DFACS
127-043 Decatur County DFACS
127-044 Dekalb County DFACS
127-045 Dodge County DFACS
127-046 Dooly County DFACS
127-047 Dougherty County DFACS
127-048 Douglas County DFACS
127-049 Early County DFACS
127-050 Echols County DFACS
127-051 Effingham County DFACS
127-052 Elbert County DFACS
127-053 Emanuel County DFACS
127-054 Evans County DFACS
127-055 Fannin County DFACS
127-056 Fayette County DFACS
127-057 Floyd County DFACS
127-058 Forsyth County DFACS
127-059 Franklin County DFACS
127-060 Fulton County DFACS
127-061 Gilmer County DFACS
127-062 Glascock County DFACS
127-063 Glynn County DFACS
127-064 Gordon County DFACS
127-065 Grady County DFACS
127-066 Greene County DFACS
127-067 Gwinnett County DFACS
127-068 Habersham County DFACS
127-069 Hall County DFACS
127-070 Hancock County DFACS
127-071 Haralson County DFACS
127-072 Harris County DFACS
127-073 Hart County DFACS
127-074 Heard County DFACS
127-075 Henry County DFACS
127-076 Houston County DFACS
127-077 Irwin County DFACS
127-078 Jackson County DFACS
127-079 Jasper County DFACS
127-080 Jeff Davis County DFACS
127-081 Jefferson County DFACS
127-082 Jenkins County DFACS
127-083 Johnson County DFACS
127-084 Jones County DFACS
127-085 Lamar County DFACS
127-086 Lanier County DFACS
127-087 Laurens County DFACS
127-088 Lee County DFACS
127-089 Liberty County DFACS
127-090 Lincoln County DFACS
127-091 Long County DFACS
127-092 Lowndes County DFACS
127-093 Lumpkin County DFACS
127-094 Macon County DFACS
127-095 Madison County DFACS
127-096 Marion County DFACS
127-097 McDuffie County DFACS
127-098 McIntosh County DFACS
127-099 Meriwether County DFACS
127-100 Miller County DFACS
127-101 Mitchell County DFACS
127-102 Monroe County DFACS
127-103 Montgomery County DFACS
127-104 Morgan County DFACS
127-105 Murray County DFACS
127-106 Muscogee County DFACS
127-107 Newton County DFACS
127-108 Oconee County DFACS
127-109 Oglethorpe County DFACS
127-110 Paulding County DFACS
127-111 Peach County DFACS
127-112 Pickens County DFACS
127-113 Pierce County DFACS
127-114 Pike County DFACS
127-115 Polk County DFACS
127-116 Pulaski County DFACS
127-117 Putnam County DFACS
127-118 Quitman County DFACS
127-119 Rabun County DFACS
127-120 Randolph County DFACS
127-121 Richmond County DFACS
127-122 Rockdale County DFACS
127-123 Schley County DFACS
127-124 Screven County DFACS
127-125 Seminole County DFACS
127-126 Spalding County DFACS
127-127 Stephens County DFACS
127-128 Stewart County DFACS
127-129 Sumter County DFACS
127-130 Talbot County DFACS
127-131 Taliaferro County DFACS
127-132 Tattnall County DFACS
127-133 Taylor County DFACS
127-134 Telfair County DFACS
127-135 Terrell County DFACS
127-136 Thomas County DFACS
127-137 Tift County DFACS
127-138 Toombs County DFACS
127-139 Towns County DFACS
127-140 Treutlen County DFACS
127-141 Troup County DFACS
127-142 Turner County DFACS
127-143 Twiggs County DFACS
127-144 Union County DFACS
127-145 Upson County DFACS
127-146 Walker County DFACS
127-147 Walton County DFACS
127-148 Ware County DFACS
127-149 Warren County DFACS
127-150 Washington County DFACS
127-151 Wayne County DFACS
127-152 Webster County DFACS
127-153 Wheeler County DFACS
127-154 White County DFACS
127-155 Whitfield County DFACS
127-156 Wilcox County DFACS
127-157 Wilkes County DFACS
127-158 Wilkinson County DFACS
127-159 Worth County DFACS
13.2 Health Departments
128-001 Appling County Health Dept
128-002 Atkinson County Health Dept
128-003 Bacon County Health Dept
128-004 Baker County Health Dept
128-005 Baldwin County Health Dept
128-006 Banks County Health Dept
128-007 Barrow County Public Health
128-008 Bartow County Health Dept
128-009 Ben Hill County Health Dept
128-010 Berrien County Health Dept
128-011 Bibb County Health Dept
128-012 Bleckley Co. Health Dept
128-013 Brantley County Health Dept
128-014 Brooks County Health Dept
128-015 Bryan County Health Dept
128-016 Bulloch County Physical Health
128-017 Burke County Health Dept
128-018 Butts County Health Dept
128-019 Calhoun County Health Dept
128-020 Camden County Health Dept
128-021 Candler County Health Dept
128-022 Carroll County Health Dept
128-023 Catoosa County Health Dept
128-024 Charlton County Health Dept
128-025 Chatham County Health Dept
128-027 Chattooga County Health Dept
128-028 Cherokee County Health Dept
128-029 Clarke County Health Dept
128-031 Clayton County Health Dept
128-032 Clinch County Health Dept
128-033 Cobb County Health Dept
128-034 Coffee County Health Dept
128-035 Colquitt County Health Dept
128-036 Columbia County Health Dept
128-037 Cook County Health Dept
128-038 Coweta County Health Dept
128-039 Crawford County Health Dept
128-041 Dade County Health Dept
128-042 Dawson County Health Dept
128-043 Decatur County Health Dept
128-049 Early County Health Dept
128-050 Echols County Health Dept
128-051 Effingham County Health Dept
128-052 Elbert County Health Dept
128-053 Emanuel County Health Dept
128-054 Evans County Health Dept
128-055 Fannin County Health Dept
128-056 Fayette County Health Dept
128-057 Floyd County Health Dept
128-058 Forsyth County Health Dept
128-059 Franklin County Health Dept
128-060 Fulton County Health Dept
128-061 Gilmer County Health Dept
128-062 Glascock County Health Dept
128-063 Glynn County Health Dept
128-064 Gordon County Health Dept
128-065 Grady County Health Dept
128-066 Greene County Health Dept
128-067 Gwinnett County Health Dept
128-068 Habersham County Health Dept
128-069 Hall County Health Dept
128-070 Hancock County Health Dept
128-071 Haralson County Health Dept
128-073 Hart County Health Dept
128-074 Heard County Health Dept
128-075 Henry County Health Dept
128-076 Houston County Health Dept
128-077 Irwin County Health Dept
128-078 Jackson County Health Dept
128-079 Jasper County Health Dept
128-080 Jeff Davis County Health Dept
128-081 Jefferson County Health Dept
128-082 Jenkins County Health Dept
128-083 Johnson County Health Dept
128-084 Jones County Health Dept
128-085 Lamar County Health Dept
128-086 Lanier County Health Dept
128-087 Laurens County Health Dept
128-088 Lee County Health Dept
128-089 Liberty County Health Dept
128-090 Lincoln County Health Dept
128-091 Long County Health Dept
128-092 Lowndes County Health Dept
128-093 Lumpkin County Health Dept
128-094 Macon County Health Dept
128-095 Madison County Health Dept
128-096 Marion County Health Dept
128-097 McDuffie County Health Dept
128-098 McIntosh County Health Dept
128-099 Meriwether County Health Dept
128-100 Miller County Health Dept
128-101 Mitchell County Health Dept
128-102 Monroe County Health Dept
128-103 Montgomery County Health Dept
128-104 Morgan County Health Dept
128-105 Murray County Health Dept
128-106 Muscogee County Health Dept
128-107 Newton County Health Dept
128-108 Oconee County Health Dept
128-109 Oglethorpe County Health Dept
128-110 Paulding County Health Dept
128-111 Peach County Health Dept
128-112 Pickens County Health Dept
128-113 Pierce County Health Dept
128-114 Pike County Health Dept
128-115 Polk County Health Dept
128-116 Pulaski County Health Dept
128-117 Putnam County Health Dept
128-119 Rabun County Health Dept
128-120 Randolph County Health Dept
128-121 Richmond County Health Dept
128-122 Rockdale County Health Dept
128-124 Screven County Health Dept
128-125 Seminole County Health Dept
128-126 Spalding County Health Dept
128-127 Stephens County Health Dept
128-129 Sumter County Health Dept
128-130 Talbot County Health Dept
128-131 Taliaferro County Health Dept
128-132 Tattnall County Health Dept
128-134 Telfair County Health Dept
128-135 Terrell County Health Dept
128-136 Thomas County Health Dept
128-137 Tift County Health Dept
128-138 Toombs County Health Dept
128-139 Towns County Health Dept
128-140 Treutlen County Health Dept
128-141 Troup County Health Dept
128-142 Turner County Health Dept
128-143 Twiggs County Health Dept
128-144 Union County Health Dept
128-145 Upson County Health Dept
128-146 Walker County Health Dept
128-147 Walton County Health Dept
128-148 Ware County Health Dept
128-149 Warren County Health Dept
128-150 Washington County Health Dept
128-151 Wayne County Health Dept
128-153 Wheeler County Health Dept
128-154 White County Health Dept
128-155 Whitfield County Health Dept
128-156 Wilcox County Health Dept
128-157 Wilkes County Health Dept
128-158 Wilkinson County Health Dept
128-159 Worth County Health Dept
13.3 Mental Health Service Centers
129-008 Woodright Industries
129-009 Jessamine Place
129-022 Carroll County MR Services
129-035 Green Oaks Service Center
129-101 Mitchell-Baker Service Center
129-136 Thomas/Grady Service Center
129-137 Tift County – Diversified Enterprises
999-0001 Systems and Methods, Inc SMI
13.4 Community Service Boards
361 Lookout Mountain Community Service Board
363 Highland Rivers Center Community Service Board
364 GA Mountains Avita Community Partners
366 Douglas Community Service Board
368 Dekalb Community Service Board
369 View Point Health
370 Clayton Community M.H., SA, and MR Service Board
371 Advantage Behavioral Health Systems
372 Pathways Center CSB
373 McIntosh Trail MH, MR and SA Community Service Board
374 River Edge Behavioral Health Center
376 Oconee Community Service Board
377 East Central Georgia CSB Serenity BHS
378 Ogeechee MH, MR, and SA Community Service Board
379 New Horizons
380 Middle Flint Community Service Board
381 CSB Of Middle Georgia
382 Albany Area Community Service Board
383 The Georgia Pines Community Service Board
384 South Georgia Community ServiceCommunity Service Board
385 Pineland Area MH, MR and SA Community Service Board
386 Satilla Community Service Board
388 Gateway Behavior Health Services CSB
402 Ga. Dept. of Agriculture
403 Ga. Dept. of Admin. Services
404 Ga. Dept. of Audits
405 Department Of Public Health
406 GA Dept of Banking & Finance
407 State Accounting Office
408 Office of Comm. of Insurance
409 Georgia State Finance & Investment Commission
410 State Properties Commission
411 Ga. Dept. of Defense
412 GA Vocational Rehab Agency
414 Ga. Dept. of Education
415 The Technical College System Of Georgia
416 Ga. Employees Retirement Sys.
418 Prosecuting Attorneys Council
419 Ga.Dept of Community Health
420 Georgia Forestry Commission
422 Office of Planning and Budget
427 GA. Dept. Of Human Services
428 Ga. Dept. of Community Affairs
429 Department of Economic Development
430 Admin. Office of the Courts
432 Ga. Court of Appeals
436 Superior Courts of Georgia
438 Supreme Court
440 Ga. Dept. of Labor
441 Dept. of Behavioral Health and Developmental Disabilities
442 Georgia Department of Law
444 General Assembly of Georgia
461 Dept. of Juvenile Justice
462 Ga. Dept. of Natural Resources
465 State Board Pardons & Paroles
466 Ga. Dept. of Public Safety
467 Ga. Dept. of Corrections
469 GA Dept. Of Early Care Learning
470 Ga. Public Service Commission
471 Ga. Bureau of Investigation
474 Department of Revenue
475 GA. Dept. Of Driver Services
476 Ga. Student Finance Commission
477 GA. Dept. Of Ccommunity Supervision
478 Secretary of State
482 Ga. Teachers Retirement Sys.
484 Ga. Dept. of Transportation
488 Ga. Dept. of Veterans Service
489 Subsequent Injury Trust Fund
490 State Board of Workers Comp
492 GA Public Defender Standards Council
495 The Georgia Commission On The Holocaust
900 Georgia Building Authority
921 Ga. Correctional Industries
922 George L. Smith II – GWCCA
927 State Road and Tollway Authority
977 Georgia Public Broadcasting
980 GTA Georgia Technology Authority
13.6 State Colleges and Universities
503-0503 GA Institute of Technology
509-0509 GA State University
512-0512 Augusta University
518-0518 University of GA
521-0521 Albany State University
527-0527 Augusta State University
528-0528 Clayton College & State University
530-0530 Columbus State University
531-0531 University of North Georgia
536-0536 GA College and State University
539-0539 GA Southern University
540-0540 Georgia Gwinnett College
542-0542 GA Southwestern State University
543-0543 Kennesaw State University
999-0002 University of Georgia Shared Services
547-0547 Middle Georgia State College
551-0551 Valdosta State University
554-0554 University of West GA
557-0557 Abraham Baldwin Agric College
561-0561 Atlanta Metropolitan College
563-0563 College of Coastal Georgia
567-0567 South Georgia State College
569-0569 Dalton College
572-0572 East GA College
573-0573 Georgia Highland College
576-0576 Gordon College
598-0598 Board of Regents of the University
968-0968 GA Military College
13.7 Public Schools
6011 Appling County Schools
6021 Atkinson County Schools
6031 Bacon County Schools
6051 Baldwin County Schools
6071 Barrow County Schools
6081 Bartow County Schools
6091 Ben Hill County Schools
6111 Bibb County Schools
6141 Brooks County Schools
6181 Butts County Schools
6201 Camden County Schools
6211 Candler County Schools
6221 Carroll County Schools
6231 Catoosa County Board Of Education
6241 Charlton County Schools
6251 Chatham County Schools
6252 Live Oak Public Libraries
6261 Chattahoochee County Schools
6271 Chattooga County Schools
6281 Cherokee County Schools
6291 Clarke County Schools
6311 Clayton County Schools
6331 Cobb County Schools
6341 Coffee County Schools
6351 Colquitt County Schools
6361 Columbia County Schools
6371 Cook County Schools
6381 Coweta County Schools
6401 Crisp County Schools
6431 Decatur County Schools
6441 Dekalb County Schools
6451 Dodge County Schools
6452 Olcmulgee Regional Library System
6461 Dooly County Schools
6471 Dougherty County Schools
6481 Douglas County Schools
6511 Effingham County Schools
6531 Emanuel County Schools
6561 Fayette County Schools
6571 Floyd County Schools
6581 Forsyth County Schools
6591 Franklin County Schools
6601 Fulton County Board of Education
6611 Gilmer County Schools
6621 Glascock County Schools
6631 Glynn County Schools
6641 Gordon County Schools
6651 Grady County Schools
6661 Greene County Schools
6671 Gwinnett County Schools
6681 Habersham County Schools
6691 Hall County Schools
6731 Hart County Schools
6751 Henry County Schools
6761 Houston County Schools
6771 Irwin County Schools
6781 Jackson County Schools
6811 Jefferson County Schools
6831 Johnson County Schools
7191 Rabun County Schools
7211 Richmond County Schools
7221 Rockdale County Schools
7241 Screven County Schools
7261 Spalding County Schools
7271 Stephens County Schools
7291 Sumter County Schools
7321 Tattnall County Schools
7341 Telfair County Schools
7351 Terrell County Schools
7371 Tift County Schools
7401 Treutlen County Schools
7411 Troup County Schools
7431 Twiggs County Schools
7441 Union County Schools
7451 Upson County Schools
7461 Walker County Schools
7481 Ware County Schools
7501 Washington County Board of Education
7511 Wayne County Schools
7541 White County Board of Education
7551 Whitfield County Schools
7571 Wilkes County Schools
7581 Wilkinson County Schools
7611 Atlanta City Schools
7641 City of Buford Schools (Gwinnett)
7721 City of Dalton Schools (Whitfield)
7731 City of Decatur Schools (Dekalb)
7741 City of Dublin Schools (Laurens)
7761 City of Gainesville Schools (Hall)
7811 City of Marietta Schools (Cobb)
7851 City of Rome Schools (Floyd)
7861 City of Social Circle Schools (Walton)
7891 City of Thomasville Schools (Thomas)
7921 City of Valdosta Schools (Lowndes)
9012 Academy For Classical Education
9030 Georgia Magnet Charter School
9015 Tapestry Public Charter School
9605 Georgia Magnet Charter School
9915 Foothills Charter High School
13.8 Technical Colleges
818Coastal Pines Technical School
820 Albany Technical College
822 Athens Technical College
823 Atlanta Technical College
824 Augusta Technical College
826 West Georgia Techical College
827 Chattahoochee Tech College
828 Columbus Technical College
829 Georgia Northwastern Technical College
830 Georgia Piedmont Technical College
831 Southern Crescent Technical College
832 Gwinnett Technical College
834 Lanier Technical College
835 Central Georgia Technical College
837 Southern Regional Technical College
838 North Ga Technical College
841 Savannah Technical College
842 South Ga Technical College
843 Southeastern Technical College
844 Ogeechee Technical College
848 Wiregrass Georgia Technical College
13.9 Tax Officials
75-012 Bleckley County Tax Officials
75-013 Brantley County Tax Officials
75-014 Brooks County Tax Officials
75-015 Bryan County Tax Officials
75-016 Bulloch County Tax Officials
75-018 Butts County Tax Officials
75-019 Calhoun County Tax Officials
75-020 Camden County Tax Officials
75-021 Candler County Tax Officials
75-022 Carroll County Tax Officials
75-024 Charlton County Tax Officials
75-025 Chatham County Tax Officials
75-026 Chattahoochee County Tax Officials
75-029 Clarke County Tax Officials
75-030 Clay County Tax Officials
75-031 Clayton County Tax Officials
75-032 Clinch County Tax Officials
75-033 Cobb County Tax Officials
75-034 Coffee County Tax Officials
75-035 Colquitt County Tax Officials
75-036 Columbia County Tax Officials
75-037 Cook County Tax Officials
75-038 Coweta County Tax Officials
75-041 Dade County Tax Officials
75-043 Decatur County Tax Officials
75-044 DeKalb County Tax Officials
75-045 Dodge County Tax Officials
75-047 Dougherty County Tax Officials
75-048 Douglas County Tax Officials
75-051 Effingham County Tax Officials
75-052 Elbert County Tax Officials
75-053 Emanuel County Tax Officials
75-055 Fannin County Tax Officials
75-056 Fayette County Tax Officials
75-057 Floyd County Tax Officials
75-058 Forsyth County Tax Officials
75-059 Franklin County Tax Officials
75-060 Fulton County Tax Officials
75-062 Glascock County Tax Officials
75-063 Glynn County Tax Officials
75-064 Gordon County Tax Officials
75-065 Grady County Tax Officials
75-066 Greene County Tax Officials
75-067 Gwinnett County Tax Officials
75-068 Habersham County Tax Officials
75-069 Hall County Tax Officials
75-070 Hancock County Tax Officials
75-071 Haralson County Tax Officials
75-072 Harris County Tax Officials
75-074 Heard County Tax Officials
75-075 Henry County Tax Officials
75-076 Houston County Tax Officials
75-078 Jackson County Tax Officials
75-080 Jeff Davis County Tax Officials
75-081 Jefferson County Tax Officials
75-082 Jenkins County Tax Officials
75-084 Jones County Tax Officials
75-085 Lamar County Tax Officials
75-086 Lanier County Tax Officials
75-087 Laurens County Tax Officials
75-088 Lee County Tax Officials
75-089 Liberty County Tax Officials
75-090 Lincoln County Tax Officials
75-091 Long County Tax Officials
75-092 Lowndes County Tax Officials
75-094 Macon County Tax Officials
75-095 Madison County Tax Officials
75-096 Marion County Tax Officials
75-097 McDuffie County Tax Officials
75-098 McIntosh County Tax Officials
75-100 Miller County Tax Officials
75-102 Monroe County Tax Officials
75-103 Montgomery County Tax Officials
75-104 Morgan County Tax Officials
75-105 Murray County Tax Officials
75-106 Muscogee County Tax Officials
75-132 Tattnall County Tax Officials
75-107 Newton County Tax Officials
75-108 Oconee County Tax Officials
75-109 Oglethorpe County Tax Officials
75-110 Paulding County Tax Officials
75-111 Peach County Tax Officials
75-112 Pickens County Tax Officials
75-113 Pierce County Tax Officials
75-114 Pike County Tax Officials
75-115 Polk County Tax Officials
75-119 Rabun County Tax Officials
75-121 Richmond County Tax Officials
75-122 Rockdale County Tax Officials
75-124 Screven County Tax Officials
75-125 Seminole County Tax Officials
75-126 Spalding County Tax Officials
75-127 Stephens County Tax Officials
75-128 Stewart County Tax Officials
75-129 Sumter County Tax Officials
75-130 Talbot County Tax Officials
75-131 Taliaferro County Tax Officials
75-133 Taylor County Tax Officials
75-134 Telfair County Tax Officials
75-135 Terrell County Tax Officials
75-136 Thomas County Tax Officials
75-137 Tift County Tax Officials
75-139 Towns County Tax Officials
75-141 Troup County Tax Officials
75-142 Turner County Tax Officials
75-143 Twiggs County Tax Officials
75-145 Upson County Tax Officials
75-146 Walker County Tax Officials
75-147 Walton County Tax Officials
75-148 Ware County Tax Officials
75-150 Washington County Tax Officials
75-151 Wayne County Tax Officials
75-154 White County Tax Officials
75-155 Whitfield County Tax Officials
75-158 Wilkinson County Tax Officials
75-159 Worth County Tax Officials
13.10 Regional Educational Service Agencies
8504 Northwest Georgia RESA
8564 Metro RESA
8584 North East Georgia RESA
8804 First District RESA
13.11 State Courts
51-0217 DeKalb County State Court
51-0237 Bibb County State Court
51-0248 Chatham County State Court
13.12 State Authorities
910-0910 Jekyll Island State Park Authority
913-0913 Lake Lanier Island Dev Authority
928-0928 GA Environmental Finance Authority
936-0936 Agric Com Commission-Peanuts
955-0955 GA Superior Court Clerks Coop
972-0972 GA Federal-State Inspection
973-0973 GA Lottery Corporation
996 The Atlanta-Region Transit Link Authority
13.13 Other Services
209-0209 Agric Commodity Commission
237-0041 Stone Mountain Judicial Circuit DA Staff
237-0237 Da-Lookout Mountain Judicial Circuit
237-092 District Attorney’s Staff Southern Judicial Circuit
955-0955 GA Superior Court Clerks Coop