




U.S. Master Payroll Guide (2011)
This one-source resource to payroll is part of CCH's Master Series of professional guidebooks. You'll find everything you need to know about payroll from employers and their obligations to payroll withholding and tax deposits to payroll management and administration issues.
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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