GDCP at UGA
The Georgia Defined Contribution Plan

Individuals employed as temporary employees by state agencies, including the University of Georgia, are required by Georgia law to contribute 7.5% of their pay to the Georgia Defined Contribution Plan (GDCP) instead of making contributions to Social Security. Excluded from this plan are the following:

1. Persons qualified as bona fide independent contractors
2. Active members of ERS or TRS
3. Retirees of ERS or TRS
4. Persons working for an institution in which that person is regularly enrolled and attending classes and meets IRS student exclusion criteria

View the State of Georgia GDCP page. View an example of GDCP participation vs. Social Security.

Information for hiring supervisors of GDCP-eligible employees:

A GDCP-eligible employee should complete and submit the GDCP enrollment form on or prior to his/her date of employment.

Supervisors: Please mail the original completed GDCP enrollment form to GDCP, as indicated on the form.

When leaving a GDCP-eligible position, the employee may request a refund of GDCP contributions by completing and submitting the GDCP refund form.

Supervisors: Please mail the original completed GDCP refund form to Human Resources, as indicated on the form.

Supervisors of student employees (as defined in UGA policy under "Types of Employment"):

When student employees are attending classes on a full time basis and classes are in session, they are exempt from participating in GDCP. However, if a student employee works between semesters, exceeds 20 work hours per week, or decides not to attend classes for a period of time but continues working, he/she must contribute to GDCP.

When a student employee works between semesters (during any break longer than one week), or when he/she is not attending classes, or exceeds 20 work hours per week, his/her supervisor should:
• Submit a personnel report changing the employee to a temporary employee status
• Give the employee the GDCP membership application form and submit as indicated on the form

When a temporary employee begins or resumes attending classes full time, supervisors should:
• Submit a personnel report changing the employee to a student employee status
• Submit a separation notice for the student employee leaving a temporary position
• Provide to the employee the GDCP refund form so he/she can request a return of his/her contributions to GDCP.

To read more about exit procedures for employees of all job types, view the "End of Employment" section of the Administrative Policies & Procedures Manual.

For guidelines regarding the retention of these records, please visit: http://www.libs.uga.edu/recman/retention.html.

If you have questions about GDCP at the University of Georgia, please contact Employee Benefits at 706-542-2222 or benefits@uga.edu.