Georgia payroll taxes for employers (2026)

What is unusual about Georgia payroll

A retroactive income tax cut. HB 463, signed May 11, 2026, set the 2026 flat rate at 4.99% back to January 1. Employers could switch withholding to 4.99% from May 11; paychecks before that were withheld at 5.19%. For an employee who earned $20,000 before the switch, the 0.20-point difference is $40 of extra withholding. Our research does not say how that is settled, so check the Department of Revenue's 2026 Employer's Tax Guide. Supplemental pay is withheld at whichever rate was in effect on the pay date.

Ten days to report new hires. O.C.G.A. 19-11-9.2(c) requires new hire, rehire and return-to-work reports within 10 days. The federal maximum is 20 days, so set up reporting before your first payroll.

Workers comp starts at 3. Coverage is required once you have 3 or more regular employees in Georgia. Regular part-time workers count, and so do corporate officers and LLC members, even if they waive their own coverage.

Two rates in one SUTA number. The 2.64% new employer rate is set by SB 160 through 2026, and the 0.06% assessment is charged on top. The same law repeals the assessment on January 1, 2027, so 2027 terms depend on new legislation we have not checked. Experienced employers range from 0.04% to 8.10% before the assessment.

A $5.15 state minimum wage with a federal floor. Georgia's own minimum covers employers with 6 or more employees, but any employer covered by federal law pays $7.25, with $2.13 for tipped staff. Check other states on the minimum wage table for 2026.

Georgia has no local wage tax, no state disability or paid leave program, and no state final paycheck statute. Final wages are generally due on the next regular payday under the general payday law (O.C.G.A. 34-7-2), according to Teambridge, a secondary source. The US Department of Labor payday table lists semi-monthly pay as the Georgia minimum.

Georgia employer payroll facts at a glance

Steps to register as a Georgia employer

1. Get an EIN from the IRS.
2. Apply for a GDOL tax account online through the Georgia Department of Labor employer portal ("Application for GDOL Tax Account").
3. Register for income tax withholding with the Georgia Department of Revenue and load its 2026 Employer's Tax Guide (updated June 2026) for the 4.99% tables.
4. Report new hires within 10 days through the Georgia New Hire Reporting Center.
5. Buy workers comp once you reach 3 regular employees, counting part-timers and officers.

Cost of one $50,000 employee in Georgia

Georgia's $9,500 wage base sits a little above the federal $7,000, so the state line is modest.

The state portion is $256.50 per worker who earns at least $9,500. The employee's 4.99% Georgia income tax is withheld from their pay and is not part of your cost. Add workers comp if you have 3 or more employees; see workers comp premiums. To compare states, use the SUTA rate list.

Payroll help for Georgia businesses

The 10-day new hire window and the mid-year rate change are both things payroll software should handle for you; ask whether a provider files new hire reports and whether it updated Georgia withholding in May. Gusto's single-state Simple plan is $49 a month plus $6 per person (checked October 16, 2026). Other options are in our ranked list of payroll services.

Georgia has no state PEO license, per Harbor Compliance (a secondary source), though bonding and reporting rules apply. That makes your own checks matter more: ask for the PEO's IRS certification on the CPEO list and compare fees in our PEO rankings.