Georgia Payroll Taxes 2026: Complete Overview for Employers
GA employer taxes โ flat income tax withholding, SUI, and no SDI or PFL. Rates, filing, and obligations explained.
Practical guides on GA payroll taxes, GDOL registration, SUI, withholding, and wage laws โ written for small business owners, not accountants.
Georgia's flat income tax, no SDI, no PFL, and low SUI rates make it one of the most affordable states for employers. We explain each obligation clearly.
Georgia largely follows federal FLSA rules โ no state-mandated pay frequency, no daily overtime, and no local minimum wage overrides. Simple but important to understand.
Register with GDOL, file quarterly, withhold flat-rate state income tax. Georgia keeps it straightforward โ but you still need to get it right.
GA employer taxes โ flat income tax withholding, SUI, and no SDI or PFL. Rates, filing, and obligations explained.
Register at dol.georgia.gov, get your UI account, set up quarterly DOL-4 filing, and when registration is required.
New employer 2.7%, experienced 0.04%โ8.1%, $9,500 wage base. Experience rating and how to keep rates low.
5.49% flat rate reducing toward 4.99%. G-4 form, GA-V voucher, and filing through Georgia Tax Center.
State rate is $5.15/hr but federal $7.25/hr governs FLSA-covered employers. No local overrides. Tipped minimum $2.13/hr.
No state-mandated pay frequency. Final pay by next regular payday. Georgia defers to federal FLSA.