Atlanta & Local Affairs
Georgia employers that hire someone who has not yet handed over a Social Security number no longer have to hold up their quarterly unemployment insurance wage report. In an Oct. 7 notice to employers, the Georgia Department of Labor said businesses “can now file quarterly wage reports on time using a department-approved placeholder number” while the worker’s number is still being collected.
The placeholder is simple. Employers filing through the department’s Employer Portal enter leading zeros followed by a running count of the workers whose numbers are missing: 000-00-0001 for the first, 000-00-0002 for the second, and so on. The department attached conditions. Employers must document “reasonable, timely efforts” to obtain the real number, and must file a corrected report “promptly” once they have it, which the department said it generally reads as within 30 days. Corrections go on the department’s Form DOL-3C, which is mailed to its Employer Accounts office in Atlanta. The notice says placeholders “are intended for occasional use,” and that prompt correction avoids penalties under Georgia Rules 300-2-2-.02 and 300-2-7-.01.
The change is one piece of a larger rewrite. The department proposed amendments to 11 rules under the state’s Employment Security Law on June 15, and compliance publisher GovDocs reports that the revised rules took effect Aug. 9. The Oct. 7 notice ties the update to what it calls the largest effort in state history to modernize Georgia’s unemployment insurance system.
Two other changes affect day-to-day paperwork. For separation notices, employers are now encouraged to deliver the notice electronically but may still hand over a signed paper copy; either way, the worker should receive it on the last day of work, or within three days if the worker is unavailable. For required workplace posters, traditional worksites should keep displaying them physically, while employers with remote or hybrid staff may use electronic options or give the information to employees directly where permitted. GovDocs notes that the poster rule had been unchanged since it was adopted in 1998.
The timing matters for payroll teams. The department’s filing page says quarterly tax and wage reports, and any payment due, must be filed on or before April 30, July 31, Oct. 31 and Jan. 31, moving to the next business day when the date falls on a weekend or legal holiday. Oct. 31, 2026, is a Saturday, which puts the October filing on Monday, Nov. 2.
What to watch
The practical test is whether placeholder filings stay occasional. The department framed the option as a way to keep wage records complete and to cut down on manual wage investigations and improper claims, so watch for any follow-up guidance on how it monitors repeated use or late corrections.
The catch
The notice does not give an effective date for the amended rules; the Aug. 9 date comes from GovDocs, not from the department. The placeholder also only delays one field. Employers still owe the real number, a corrected report within about 30 days of getting it, and any penalties the rules impose if they do not follow through.
Sources
- Georgia Department of Labor, “Employers: Updated Rules Simplify Doing Business With GDOL,” October 7, 2026. https://dol.georgia.gov/blog-post/2026-10-07/employers-updated-rules-simplify-doing-business-gdol
- Georgia Department of Labor, “File Tax and Wage Reports and Make Payments” (employer filing page). https://dol.georgia.gov/file-tax-and-wage-reports-and-make-payments
- GovDocs, compliance Q&A on Georgia’s electronic unemployment insurance posters, September 21, 2026. https://www.govdocs.com/your-compliance-questions-answered-electronic-display-of-unemployment-insurance-posters-in-ga-cts-pay-transparency-update-and-nys-new-personnel-records-act/
Featured photo: A Georgia Department of Labor office in Valdosta, seen from South Ashley Street, in November 2012. Representative image of the department; not its Atlanta headquarters. Photo: Michael Rivera, via Wikimedia Commons (CC BY-SA 3.0). Cropped from the original.
