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Navigating Georgia Payroll Taxes
While federal payroll tax obligations are essential, staying compliant with Georgia's state-level requirements is equally important for your business.
This guide covers everything you need to know about Georgia payroll taxes, including essential forms, filing deadlines, and reporting procedures.
Georgia New Hire Reporting
Employers in Georgia are required to report newly hired and rehired employees to the Georgia New Hire Reporting Center. This ensures compliance with state and federal regulations, aiding in child support enforcement, fraud prevention, and maintaining accurate employment records.
Who must report
All employers who hire or rehire employees in Georgia must report. This includes out-of-state employers with employees working in Georgia. Reporting is mandated under state law (O.C.G.A. § 19-11-9.2) and federal law (PRWORA).
What to report
- Employee Details: Name, address, Social Security Number, date of birth (optional)
- Employer Details: Business name, address, Federal Employer Identification Number (FEIN)
- Hire Date: Date the employee was hired or rehired
When to report
Reports must be submitted within 10 days of the employee’s date of hire or rehire. Failure to report within the timeframe can result in penalties under state and federal law.
How to report
You can submit your new hire reports using the following methods:
1. Online (Recommended):
- Visit the Georgia New Hire Reporting Center.
- Register with your FEIN and contact details.
- Complete and submit the new hire form.
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2. Fax:
- Download the New Hire Reporting Form (PDF).
- Complete the form and fax it to (888) 541-0521 or (404) 525-2983.
- Keep a copy of the fax confirmation for your records.
3. Mail:
Complete the New Hire Reporting Form and mail it to:
Georgia New Hire Reporting Center
P.O. Box 3068
Trenton, NJ 08619
Use certified or trackable mail for proof of delivery.
New Hire Reporting Penalties
The fine can be $25 per unreported new hire, and can be increased up to $500 if the employer and employee conspire to avoid reporting. Learn more
Corrections
- If you’ve made an error in your New Hire Report (e.g., wrong employee details or mistakenly reported a hire), you can file a correction by submitting an updated report with the correct information.
- Georgia allows you to make corrections through the New Hire Reporting Portal. If you need to remove an incorrectly reported hire, you can follow the specific instructions provided by the portal.
Georgia Withholding Tax Forms (G-7M, G-7Q, G-7A, G-7NRW)
Georgia employers must ensure proper filing of withholding forms to remain compliant with state payroll tax requirements. The purpose of these forms is to report the amount of state income tax that has been deducted from employees' wages and to ensure the timely remittance of these taxes to the state.
Who Must File
All employers in Georgia, regardless of business size, must file withholding forms. This includes businesses, nonprofit organizations, and government agencies that employ workers subject to Georgia state income tax.
Even if no tax is withheld, you must still file these forms on time if you have an active withholding tax account with the Georgia Department of Revenue. Failure to file can result in penalties.
Form Types
G-7M: Monthly Withholding Return
- Purpose: Reports and remits state income tax withheld from employees’ wages.
- Filing Requirement: Designed for monthly filers or employers with higher tax withholding amounts.
- Due Date: Due by the 15th day of the month following the month in which the tax was withheld.
G-7Q: Quarterly Withholding Return
- Purpose: Reports and remits state income tax withheld for the entire quarter.
- Filing Requirement: For quarterly filers or semiweekly filers submitting a quarterly reconciliation.
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Due Dates:
- Q1 (Jan-Mar): Due April 30
- Q2 (Apr-Jun): Due July 31
- Q3 (Jul-Sep): Due October 31
- Q4 (Oct-Dec): Due January 31 of the following year
G-7A: Annual Withholding Reconciliation
- Purpose: Reconciles total Georgia income tax withheld, as shown on W-2 and 1099 statements, with the total tax reported throughout the year.
- Filing Requirement: Filed once per year by all employers to ensure the total annual withholding matches employee wage reporting.
- Due Date: Due by January 31 of the following year.
G-7NRW: Non-Resident Withholding Return
- Purpose: Reports and remits state income tax withheld from non-resident employees' wages.
- Filing Requirement: For employers who withhold Georgia income tax from non-resident employees.
- Due Date: Due by the 15th day of the month following the month in which the tax was withheld.
What to Report
- Employer Information: Name, address, FEIN
- Total Wages Paid: During the reporting period
- Total State Income Tax Withheld: From employees.
- Adjustments: If any (like previous overpayments or credits)
How to File
You have several filing options to submit the withholding tax forms to the Georgia Department of Revenue:
Online (Preferred):
- Visit the Georgia Department of Revenue Online Filing and Payments System.
- Register for an account if you haven’t already.
- Complete the G-7M, G-7Q, G-7A, or G-7NRW forms and submit them electronically, along with any required payments.
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By Mail:
- Download the required withholding tax forms from the Georgia Department of Revenue website.
-
Complete the forms and mail them to:
Georgia Department of Revenue
P.O. Box 105499
Atlanta, GA 30348 - Payment by check can be included with the mailed form.
Penalties
Employers in Georgia must file and pay withheld taxes on time using Forms G-7M, G-7Q, G-7A (or quarterly/annual returns), and G-7NRW for non-resident withholding. Failure to file or pay when due leads to penalties under state law and GA
DOR regulations.
If You File Late
- For Form G-7M (monthly) or G-7Q (quarterly): If the return is submitted after the due date, a penalty will be $25 plus 5% of the tax withheld before application of any payments or credits, or adjustments, and an additional 5% for each subsequent late month. The maximum penalty is $25 plus 25% of the tax withheld before application of any payments or credits, or adjustments. Learn more
- For the G-7NRW (Non-resident Withholding) form: Any amounts not withheld and paid by the due dates will be assessed a 25% penalty plus interest.
If You Pay Late
- Penalty is $25 plus 5% of the tax, and an additional 5% for each subsequent month late (Minimum $25) until the due date is met. The maximum penalty is $25 plus 25% of the tax withheld before application of any payments or credits, or adjustments. Learn more
Georgia Withholding Corrections
- If you’ve made a mistake on your G-7M, G-7Q, G-7A, or G-7NRW filings (e.g., over/underreported wages or tax withheld), you must file an amended form.
- The state allows you to correct these filings through the Georgia Department of Revenue’s online portal or by submitting an amended paper form.
- Amended filings can also include adjustments to previous payments if taxes were underpaid or overpaid.
Georgia Unemployment Insurance (UI) Reporting — Form DOL-4N
Georgia employers use Form DOL-4N to report unemployment contributions to the Georgia Department of Labor (GDOL).
This ensures the state’s unemployment insurance fund is accurately maintained, supporting benefits for employees who are out of work.
Who Must File
All Georgia employers with one or more employees must file the DOL-4N form.
This includes businesses of all sizes, nonprofit organizations, and government agencies required to report and pay unemployment insurance contributions.
You must file the DOL-4N even if no contributions are due for the quarter.
Taxable Wage Base & Rates
The SUI tax is calculated based on a specific wage base and your assigned tax rate.
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Annual Wage Base:
For 2025, the Georgia unemployment insurance taxable wage base is $9,500 per employee.
-
Contribution Rate:
Rates are assigned annually by the Georgia GDOL and vary depending on the employer’s experience rating. New employers are generally assigned a standard rate of 2.7%.
What to Report
Employers must report the following on the DOL-4N form:
- Employee Wages: Total wages paid to employees during the reporting period.
- Employer Details: Employer’s name, address, and Georgia UI account number.
- Quarterly Report Data: Total wages subject to unemployment insurance and the contribution owed.
When to File
The DOL-4N form is filed quarterly. Filing deadlines are:
- Q1 (Jan-Mar): Due April 30
- Q2 (Apr-Jun): Due July 31
- Q3 (Jul-Sep): Due October 31
- Q4 (Oct-Dec): Due January 31 of the following year
How to File
Employers have multiple options for filing the DOL-4N:
1. Online (Recommended):
- Visit the Georgia Department of Labor Employer Portal
- Register or log in to your account
- Complete the DOL-4N form with employee wages and contribution details
- Submit the form electronically to reduce errors and ensure timely submission
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2. By Mail:
- Download the DOL-4N form from the GDOL website
- Complete all employer and wage details
-
Mail the completed form to:
Georgia Department of Labor
UI Tax Division
P.O. Box 740397
Atlanta, GA 30374-0397
3. By Fax:
- You can fax the completed form to (404) 232-3220
- Keep a copy of your fax confirmation for proof of submission
Tax Payments
The DOL-4N form itself does not require direct payment submission.
Employers must remit unemployment insurance contributions separately through GDOL’s electronic payment system (EFT) or other approved methods.
Georgia Unemployment Insurance Penalties
Employers in Georgia must file and pay unemployment-insurance tax and wage reports on time using Form DOL-4N. Failure to submit the report when due or to pay the tax by the deadline leads to penalties and interest under Georgia law.
If You File Late
- If your DOL-4N is not submitted by the due date, a late-filing penalty applies.
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Penalty: $20 or 0.05% (.0005) of gross payroll for each month (or fraction of a month) the report
remains delinquent.
If You Pay Late / Underpay Tax
- If the tax amount due is not fully paid by the deadline, interest and collection fees apply.
- Interest: 1.5% per month (or fraction of a month) on the unpaid tax.
- Collection cost: 20% of any deficiencies.
Georgia Unemployment Corrections
- If an error occurs on the DOL-4N form, such as incorrect wages or misreported contributions, a corrected form must be submitted.
-
Corrections should be made as soon as possible, preferably before the next quarter’s filing, to avoid potential fines
or penalties.
Georgia Payroll Tax Filing — Simple, Transparent Pricing
TaxBandits offers clear, flat-rate pricing for Georgia forms, such as G7-Q, ensuring fast, accurate, and affordable e-filing.
| Forms | Price per Form* |
|---|---|
| Withholding Form (G7-Q) | $5.95 |
*No hidden fees. No subscriptions. Pay only for what you file.
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We offer a comprehensive solution to meet all your state payroll compliance needs.
Beyond State Payroll Filing: Simplifying All Your Tax Needs
At TaxBandits, we simplify more than just state payroll filings. From Form 941 to 1099, W-2, and beyond, we make tax filing easier for businesses of all sizes. Our platform streamlines federal and state compliance, saving you time and reducing errors, so you can focus on growing your business.
Frequently Asked Questions
What happens if I miss the 10-day deadline for Georgia New Hire Reporting?
Late reporting may result in penalties under state and federal law. Submit the report as soon as possible through the Georgia New Hire Reporting Center to
minimize fines.
Can a third party submit New Hire reports for my business in Georgia?
Yes. Employers can authorize agents, payroll service providers to report new hires on their behalf through the Georgia New Hire portal.
Do I need to file New Hire reports for employees who work in multiple states, including Georgia?
Yes. Each state requires separate New Hire reporting. For employees working in Georgia, you must submit the report to the Georgia New Hire Reporting Center.
What forms are required for Georgia state withholding?
Georgia employers must file:
- G-7M: Monthly Withholding Return
- G-7Q: Quarterly Withholding Return
- G-7A: Annual Withholding Reconciliation
- G-7NRW: Non-Resident Withholding Return
What happens if no tax is withheld from employees in Georgia?
Even if no tax was withheld, you must file the appropriate withholding forms (G-7M, G-7Q, G-7A, or G-7NRW) on time to avoid penalties.
Who must file Georgia unemployment reports (DOL-4N)?
All employers with one or more employees in Georgia must file the DOL-4N quarterly, even if no contributions are due.
How can I submit my DOL-4N form?
- Online (Recommended): GDOL Employer Portal
-
By Mail:
Georgia Department of Labor
UI Tax Division
P.O. Box 740397
Atlanta, GA 30374-0397 - By Fax: (404) 232-3220
Can I correct a mistake on a Georgia payroll filing?
Yes. Corrections can be submitted for New Hire reports, withholding returns, and DOL-4N forms. It’s recommended to submit corrections as soon as possible to
avoid penalties.
How long should I keep payroll and filing records for Georgia state reporting?
Employers should retain payroll, withholding, UI, and New Hire records for at least 4 years or longer if required by federal law or industry regulations.
Are there penalties for late Georgia withholding or unemployment filings?
Yes. Georgia imposes penalties and interest for late or inaccurate filings. The amount depends on the length of the delay and the outstanding balance.
Can independent contractors be included in Georgia UI reports?
No. Only employees are subject to unemployment insurance reporting. Misclassification can lead to fines or audits.
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