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Employer's Payroll Tax & Filing Requirements for the State of Georgia (GA)
Managing payroll in Georgia requires staying current with state-specific regulations for income tax and unemployment insurance. With a state minimum wage that exceeds the federal standard and a flat income tax rate, employers must be diligent to
ensure compliance.
This guide covers the essentials to help you pay employees correctly and stay compliant with Georgia payroll regulations.
Applicable Georgia Payroll Taxes
In Georgia, employers are responsible for a few key state and federal payroll taxes. This guide will walk you through each of these requirements in detail.
- Georgia is the state that has the state income tax rate of 5.19% and also has state unemployment taxes.
-
At the federal level, employers are required to withhold and pay Federal Income Tax, Social Security, and Medicare
(FICA) taxes. - Employers are also responsible for the Federal Unemployment Tax (FUTA).
Understanding these obligations is essential for maintaining compliance and avoiding penalties.
Register for GA state income tax and unemployment tax
Georgia tax agency:
- Georgia Department of Revenue (DOR) - State Income tax withholding
- Georgia Department of Labor (DOL) - State unemployment insurance (SUI)
To report and pay state income tax withholding in Georgia, employers must register with the Georgia Department of Revenue (DOR) and pay state unemployment taxes with the Georgia Department of Labor (DOL).
Steps to Register with the Georgia Department of Revenue (DOR) and the Georgia Department of Labor (DOL)
Register via Online
- Step 1: Visit the Georgia Department of Revenue website
- Step 2: Navigate to the “Registration” section and select the Register a New Georgia Business to complete the registration process.
After successful registration, you will receive a Withholding Account Number. You can use this number to pay and file taxes to the Georgia Department of Revenue.
Georgia New Hire Reporting
Georgia employers are required by federal and state law to report all newly hired and rehired employees to the Georgia New Hire Reporting Center within 10 days of the employee’s hire date. This helps enforce child support orders and prevent unemployment and workers’ compensation fraud.
Who needs to report?
All Georgia employers (including government agencies, nonprofits, and household employers) must report:
- New hires: Any employee who completes a W-4 and will be paid wages.
- Rehires employees: Former employees returning after a break of 60 consecutive days or more.
What information must be reported?
Employers of Georgia must report the newly hired and rehired employees. Here is the information required to report newly hired employees to the Georgia New Hire Reporting Center:
Employer information:
- Name
- Address
- Federal Employer Identification Number (FEIN)
Employee information:
- Full name
- Address
- Social Security Number (SSN)
- Date of hire
- Date of birth (optional but recommended)
How to report new hires in Georgia?
To report newly hired employees, follow the steps given below.
Online (Preferred)
- Register with the Georgia New Hire Reporting website to report new hires.
- Complete the details and submit to the agencies.
What are the penalties for not filing a New hire report in Georgia?
If an employer in Georgia fails to submit a New Hire report, they may face the following penalties:
- $25 per person for each new hire, rehire, or independent contractor that is not reported, reported late, or reported with incomplete information.
- $500 per person if the failure to report is due to a conspiracy between the employer and the employee or contractor to avoid reporting.
Georgia State Payroll Tax Requirements
Georgia employers must withhold state income tax from employee wages based on Form G-4 and pay Unemployment Insurance (UI) tax on the first $9,500 of each employee’s wages. This section outlines the key state tax requirements that every Georgia employer must follow to ensure compliance.
State Income tax
For 2025, Georgia has a flat state income tax (SIT) rate of 5.19% on employee wages. Employers are required to withhold this tax from employees’ paychecks and remit it to the Georgia Department of Revenue (DOR).
State Unemployment Tax
State unemployment taxes are state-level payroll taxes that employers pay to fund unemployment benefits for eligible workers who lose their jobs through no fault of their own.
Who is liable?
Georgia employers are liable for SUI taxes if they meet the following conditions:
- Paid $1500 in wages during a calendar quarter or;
- Had at least one Georgia employee working for any part of the week, for 20 or more different weeks during a calendar year.
Georgia State Unemployment Tax Rate
Employers of Georgia are required to pay state unemployment taxes to provide benefits for the employees. Here are the SUI tax rates offered by the Georgia Department of Labor.
| Georgia State Unemployment Tax Rate | |
|---|---|
| Taxable Wage Base | $9,500 |
| Tax Rate Range | 0.04% - 8.10% |
| New Employer Rate | 2.64% |
Georgia Minimum Wage Requirements
Georgia sets its own minimum wage, which is lower than the federal rate and adjusts annually based on inflation. Also, there is no separate state-mandated tipped minimum wage or tip credit.
| Wage Type | Georgia Rates (per hour) | Federal Rates (per hour) |
|---|---|---|
| Minimum wage | $5.19* | $7.25 |
| Tipped Minimum Wage | - | $2.13 |
| Actual Tip Credit | - | $5.12 |
Overtime Regulations
Georgia follows the federal Fair Labor Standards Act (FLSA) for overtime rules, as the state has no separate overtime law. Non-exempt employees must be paid 1.5 times their regular rate of pay for any hours worked over 40 in a workweek.
Exemption:
Certain employees are exempt from overtime if they meet both the salary and duties tests under the FLSA. In Georgia, this typically includes:
- Executive employees
- Administrative employees
- Professional employees
To qualify for exemption, these employees must earn at least $684 per week on a salaried basis and perform the specific job functions defined by the FLSA.
Georgia Termination Reports
Georgia requires employers to report terminated employees using the “Separation Notice” (Form DOL-800), primarily to keep state records up to date for child support enforcement and other wage-related programs.
Who needs to report?
All Georgia employers who pay wages subject to Georgia unemployment insurance must report terminated employees. This includes full-time, part-time, and seasonal employees.
When is the deadline for the termination report?
Termination reports should be submitted within 15 days after the employee’s last day of work. Timely reporting ensures accurate unemployment insurance processing.
How to Report Termination in Georgia
To report the terminated employees in Georgia depends upon certain conditions
Scenario 1: When an Employee Leaves (Any Reason)
- Download the Form DOL-800 Separation Notice (GDOL)
-
Fill out the employee and employer details
- Employee’s name, SSN, and last date of work
- Employer’s name, address, and GDOL account number
- Reason for separation
-
Provide the form to the employee on the last working day. If it is not possible, mail it to their address within 3
calendar days.
Scenario 2: When the Employee Has a Child Support Order (Termination Reporting)
1. Online (Recommended)
- Go to the New Hire Reporting website
- Log in to your employer account. Locate the employee in your list of reported hires.
- Mark them as “Terminated” or “No longer employed.”
- Submit the report within 15 days of the employee’s separation.
2. Mail
Complete the termination report and mail it to:
Georgia New Hire Reporting Program
PO Box 38480
Atlanta, GA 30334-0480
3. Fax
You can also fax to (404) 525-2983 to report the terminated employees.
Georgia State Tax Payments
Georgia State Withholding Payments
Georgia employers are required to withhold state income tax from employees' wages and remit these withholdings to the Georgia Department of Revenue.
- Monthly filers: Payments due by the 15th of the following month for each month’s withholding.
- Quarterly filers – Payments are due by the last day of the month following the end of each calendar quarter:
| Quarter | Filing Deadline |
|---|---|
| Quarter 1 (January - March) | April 30 |
| Quarter 2 (April - June) | July 31 |
| Quarter 3 (July - September) | October 31 |
| Quarter 4 (October - December) | January 31 |
Methods to deposit Georgia State income tax withholding taxes
To deposit your state withholding taxes, you can use various payment methods, which include:
- Online (Recommended): To pay via online sign in to Georgia Tax Center and submit your Georgia state income tax payments by credit or debit card, or e-check.
-
Mail: To make withholding payments via mail, complete Form GA-V and mail to:
Georgia Department of Revenue
PO Box 740387
Atlanta, Georgia 30374-0387.
Georgia State Unemployment Tax Payments
Georgia employers must file Unemployment Tax and Wage Reports Form DOL-4N, and make corresponding tax payments to the Georgia Department of Labor on a quarterly basis. The due dates are as follows:
| Quarter | Filing Deadline |
|---|---|
| Quarter 1 (January - March) | April 30 |
| Quarter 2 (April - June) | July 31 |
| Quarter 3 (July - September) | October 31 |
| Quarter 4 (October - December) | January 31 |
Methods to deposit Georgia State unemployment tax withholding taxes
To deposit your state Unemployment taxes, you can use various payment methods, which include:
-
Online (recommended): To pay your unemployment tax payment, sign in to the
Georgia Department of Labor (DOL) website.
Unemployment insurance payments can be made online only. You cannot mail your SUI tax payments to the GDOL.
Georgia State Tax Filings
Quarterly State Income Tax Filings
Form G-7, Withholding Tax Return: Employers use Form G-7 to report and remit state income tax withheld from employees’ wages to the Georgia Department of Revenue. This ensures compliance with Georgia’s state income tax laws.
Deadline: Quarterly withholding tax returns are due by the last day of the month following the end of the calendar quarter.
| Quarter | Filing Deadline |
|---|---|
| Quarter 1 (January - March) | April 30 |
| Quarter 2 (April - June) | July 31 |
| Quarter 3 (July - September) | October 31 |
| Quarter 4 (October - December) | January 31 |
Quarterly State Unemployment Tax Filings
Form DOL-4N, Unemployment Tax and Wage Report: Employers file Form DOL-4N to report employee wages and calculate Georgia state unemployment insurance (SUI) taxes owed. This helps fund unemployment benefits for eligible workers.
Deadline: Unemployment taxes are due by the last day of the month following the end of the calendar quarter.
| Quarter | Filing Deadline |
|---|---|
| Quarter 1 (January - March) | April 30 |
| Quarter 2 (April - June) | July 31 |
| Quarter 3 (July - September) | October 31 |
| Quarter 4 (October - December) | January 31 |
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