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Georgia Payroll Services

Georgia Payroll Tax And Labor Laws

Get your Georgia State Tax ID Number

Click Here to Obtain State Tax ID
Click Here to Obtain State Unemployment Tax ID

Did you know that nonresidents who work in Georgia for more than 23 days in a calendar quarter, earn more than 5% of their pay there, or can attribute more than $5,000 of their wages to Georgia are liable to Georgia tax? Working out-of-state residents are free from Georgia income tax withholding if their salary is subject to withholding in that state?

Georgia Wage and Hour Laws

Georgia’s minimum wage legislation requires that employees be paid $5.15*** each hour. The federal minimum wage is $7.25 per hour for employees covered by the Fair Labor Standards Act.

Except for the following personnel, who are not covered:

  • individuals employed by businesses with annual revenues of less than $40,000;
  • landowners, sharecroppers, and tenants of land;
  • individuals who are compensated entirely or partly in tips; and
  • students in high school and college

Georgia Payroll for Employers

Employers subject to Georgia’s wage payment statute are required to pay wages at least twice a month. Except for those explicitly exempted by legislation, all workers are protected, with the exception of department heads and subheads, as well as executives hired on a month-to-month or year-to-year basis.


Georgia Unemployment:

Taxable Wage Base ($000s):                        9,500


New Employer Rate (% Taxable Wages)    2.7**


Employee Tax Rate (% Taxable Wages)     None

Georgia Income Tax Withholding

Employers in Georgia are required to deduct state income tax from employees’ paychecks and send the money to the Department of Revenue.

If their salary is subject to withholding in another state, Georgia citizens working outside the state are free from Georgia income tax withholding.

Georgia Benefits

Georgia Voting Rights:

Employer Right to Schedule Voting Hours         Yes


Pay Deduction for Voting Time Leave                 Not Specified

In Georgia, all businesses must provide their employees time off to vote.

Employers in Georgia are required to provide employees enough time off to vote if they do not have time before or after work. Employees must be allowed to take up to two hours of paid time off to vote. Employers are not required to provide voting time leave if employees have at least two hours before starting work or after leaving work during when the polls are open.

Georgia State Tax Resources

How do I report new hires to the state?

  • Report new hires online
  • Georgia New Hire Reporting Center
    P.O. Box 3068
    Trenton, NJ 08619
  • Fax (888) 541-0521
  • Phone (888) 541-0469

How do I submit Child Support payments?

  • Division of Child Support Services
    1327 3rd Ave.
    Columbus, GA 31902
    Phone: (844) 694-2347

Question on FUTA (Federal Unemployment Tax Act)

See What is FUTA article

AccuServe Payroll disavows any responsibility or warranty for the information on these state payroll pages. The material provided is for informational purposes only and does not constitute tax or legal advice. Verify this information with professional tax, legal, or other experts to see if and how it applies to your specific circumstances.

This website provides articles that are intended to be informative and educational. AccuServe Payroll is not responsible for the accuracy of any of the information provided on these pages. AccuServe Payroll does not necessarily agree with or support any of the views stated in the materials. The information contained in these documents should not be construed as legal or accounting advice, nor should it be used to replace legal, accounting, or other professional advice where the facts and circumstances justify it. If you need legal or accounting advice or other professional assistance, to address your specific facts, circumstances, and business needs, you should always consult a licensed attorney, accountant, or other tax specialists.

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