




U.S. Master™ Wage-Hour Guide, 2009 Edition ![]()
Presents a first approach to the broad and complex controls under the Fair Labor Standards Act (FLSA), Family and Medical Leave Act (FMLA), and other statutes regulating employee wages and hours.
The Georgia Department of Revenue has issued a corporate and personal income tax policy statement explaining the procedures for verifying whether a person is an authorized employee for purposes of deducting payments for labor services. The policy statement provides that the Department of Homeland Security Form I-9, Employment Eligibility Verification, can be used to verify that the person is an "authorized employee." Further, Code Sec. 48-7-21.1 applies to all payments, compensation or other remuneration, including but not limited to wages, salaries, bonuses, benefits, in-kind exchanges, expenses, or any other economic benefit, paid for labor services to an individual totaling $600 or more in a taxable year.
(Policy Statement IT-2009-6-8, Georgia Department of Revenue, June 8, 2009.)
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