may notice a change in their paychecks in January for two
reasons: employee raises are generally effective at the beginning
of the new year, and new rules take effect regarding state
income tax withholding.
The Georgia Department of Revenue recently changed the calculation
method that employers must use to determine the amount of
state income tax to withhold from payroll payments. This change
will not affect everyone, but will result in a small change
for those employees who claim married with more than two allowances
or single with more than one allowance.
The University previously used the Federal W-4 Form (Employee's
Withholding Allowance Certificate) to obtain employee allowance
information for both Federal and State withholding purposes.
Beginning in January 2006 new employees will be required to
submit both the Federal W-4 form and the State G-4 form to
comply with the new requirements. Current employees withholding
status after that date will also be required to submit both
the G-4 and the W-4.
Whenever an employee's tax status changes resulting in a need
to change their withholding status, the employee may use the
worksheet included on the G-4 form to determine their appropriate
filing status and may submit the completed form to Payroll
to implement the change. The W-4 and the G-4 can be found