For periods on or after January 1, 2024, but on or before December 31, 2026, in addition to the rate of employer contributions paid under Code Section 34-8-151, each new or newly covered employer shall pay an administrative assessment of 0.06 percent of wages paid by such employer with respect to employment during each calendar year until the employer is eligible for a rate calculation based on experience as defined in this chapter, except as provided in Code Section 34-8-158.
OCGA § 34-8-181