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For rate year 2017, rates for Georgia employers with positive reserve accounts will range from 0.025% to 2.110% and rates for employers with negative reserve accounts will range from 2.15% to 5.4%. These rates do not include the 0.08% administrative tax, which remains in effect for 2017. Note that this tax is not payable by employers paying the minimum rate or the maximum rate or by reimbursing employers.
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