How to Register with Georgia DOL as a New Employer

Before you run your first payroll in Georgia, you need to register with the right state agencies. One of the most important registrations is with the Georgia Department of Labor (GDOL) for unemployment insurance purposes. This registration is separate from your federal EIN and separate from your Georgia income tax withholding account.

This guide walks you through who needs to register, how to do it online, what you will receive after registration, and how to stay compliant with quarterly filing requirements.

When Registration Is Required

Georgia law requires employers to register with GDOL for unemployment insurance (UI) if they meet any of the following criteria:

• One or more employees: You employ at least one worker in the current or preceding calendar quarter
• Wage threshold: You pay wages of $1,500 or more in any calendar quarter
• Federal liability: You are liable for federal unemployment tax (FUTA) under IRS rules

In practical terms, nearly every business that hires even a single W-2 employee in Georgia must register with GDOL. The thresholds are intentionally low to ensure broad coverage of workers under the unemployment insurance system.

Timing

You must register with GDOL within 30 days of becoming liable — meaning within 30 days of hiring your first employee or reaching the wage threshold. Do not wait until your first quarterly filing deadline. Register as soon as you begin paying wages.

Special Employer Categories

Certain categories of employers have different thresholds:

• Domestic employers: Employers of household workers (nannies, housekeepers, etc.) must register if they pay $1,000 or more in wages in any calendar quarter.
• Agricultural employers: Agricultural operations have different thresholds based on the number of workers and wages paid. Consult GDOL or a payroll professional for the specific rules.
• Nonprofit organizations: 501(c)(3) organizations are subject to UI coverage if they employ four or more workers in 20 different weeks during the current or preceding calendar year.

How to Register Online

The recommended and fastest way to register as a new employer with GDOL is through the online portal. Here is the step-by-step process:

Step 1: Go to the GDOL Website

Navigate to dol.georgia.gov and look for Employer Services or New Employer Registration. The GDOL website provides a dedicated section for employers that includes registration, quarterly filing, and account management tools.

Step 2: Gather Your Information

Before starting the online application, have the following information ready:

• Federal Employer Identification Number (EIN): Your IRS-assigned EIN. If you do not have one yet, apply for it at irs.gov before registering with GDOL.
• Business entity type: Sole proprietorship, LLC, corporation, partnership, etc.
• Date of first wages: The date you first paid (or will pay) wages to employees in Georgia.
• Nature of business: A description of your business activities and industry (GDOL uses this for classification purposes).
• Officer and owner information: Names, Social Security numbers, and titles of business owners, officers, or partners.
• Business address and contact information: Physical and mailing addresses, phone number, and email.

Step 3: Complete the Application

Fill out the online registration form with the information gathered above. The form will ask about your business structure, expected number of employees, and the types of services your workers perform. Answer all questions accurately — the information you provide affects your initial SUI rate assignment and classification.

Step 4: Submit and Confirm

After completing the application, submit it electronically. You should receive a confirmation number or email. GDOL will process your registration and mail your employer account information.

What You’ll Receive

After GDOL processes your registration, you will receive the following:

• GDOL Employer Account Number: This is your unique identifier for all SUI filings and payments. You will use this number on your quarterly DOL-4 reports and whenever you interact with GDOL regarding your employer account.
• Initial SUI rate assignment: New employers in Georgia are assigned an initial SUI rate of 2.7%. This rate applies until you build enough employment history for GDOL to calculate an experience-based rate, which typically takes two to three years.
• Login credentials: Access credentials for the GDOL employer portal, where you will file your quarterly wage reports and manage your account online.
• Filing instructions: Information on how to complete and submit your quarterly DOL-4 report, including deadlines and payment methods.

Keep your employer account number in a safe place. You will need it for all GDOL correspondence, quarterly filings, and when setting up payroll software.

Quarterly DOL-4 Filing

Once registered, your primary ongoing obligation to GDOL is the quarterly filing of Form DOL-4: Quarterly Tax and Wage Report. This report serves two purposes: it reports the wages you paid to each employee during the quarter, and it calculates the SUI contributions you owe.

What’s on the DOL-4

• Employee information: Each employee’s name, Social Security number, and total wages paid during the quarter
• Total taxable wages: The sum of wages subject to SUI (up to $9,500 per employee per year)
• SUI contribution amount: Your taxable wages multiplied by your assigned SUI rate
• Number of employees: The count of workers employed during the pay period that includes the 12th of each month in the quarter

Filing Deadlines

The DOL-4 is due quarterly, following the same schedule as federal quarterly tax filings:

If a due date falls on a weekend or state holiday, the deadline extends to the next business day.

How to File

GDOL strongly encourages electronic filing through the employer portal. Online filing is faster, reduces errors, and provides immediate confirmation that your report was received. You can also upload wage data files if you have many employees. Paper filing is available but not recommended for most employers.

Don’t Forget Income Tax Registration

Registering with GDOL for SUI is only half the equation. Georgia employers also need to register separately with the Georgia Department of Revenue (DOR) for state income tax withholding.

How to Register for Withholding

• Where: Apply for a withholding tax account number through the Georgia Tax Center (GTC) at gtc.dor.ga.gov
• What you’ll get: A withholding tax account number that you use when filing and paying state income taxes withheld from employee wages
• When: Register before paying your first wages. You cannot legally withhold and remit state income tax without an active withholding account.

Georgia New Hire Reporting

In addition to registering as an employer and filing quarterly reports, Georgia requires employers to report new hires to the state. This is a federal mandate implemented at the state level, and it applies to every new employee you hire.

What Is Required

• Deadline: Report each new hire within 10 days of their start date (date of hire)
• Where to report: Georgia New Hire Reporting Center, operated by the Georgia Department of Human Services
• Methods: Online, fax, or mail. Online reporting is fastest and most efficient.

Required Information

For each new hire, you must report:

• Employee’s full name
• Employee’s Social Security number
• Employee’s home address
• Employer’s name, address, and EIN
• Date of hire (first day of work for which the employee is owed compensation)

Why It Matters

New hire reporting is used to locate non-custodial parents for child support enforcement, detect fraud in public assistance programs, and support other state programs. Failure to comply can result in penalties. Georgia imposes fines for each unreported new hire, and repeated non-compliance may result in higher penalties.

Frequently Asked Questions

How long does GDOL registration take?

Online registration with GDOL is typically processed within a few business days. You will receive your employer account number and initial rate assignment by mail or through the online portal. Paper registration via Form DOL-1 may take several weeks. Plan ahead and register as soon as you hire your first employee — do not wait until the quarterly filing deadline.

What is my initial SUI rate?

New employers in Georgia are assigned an initial SUI rate of 2.7%. This rate applies to the first $9,500 of each employee’s wages per year, resulting in a maximum annual cost of $256.50 per employee at the new employer rate. After two to three years of employment history, GDOL will calculate an experience-based rate that may be higher or lower depending on your claims history.

Do I register with GDOL and DOR separately?

Yes. GDOL handles unemployment insurance (SUI), and the Georgia Department of Revenue (DOR) handles income tax withholding. These are two separate registrations with two separate agencies. You need both to run payroll legally in Georgia. Register with GDOL at dol.georgia.gov and with DOR through the Georgia Tax Center at gtc.dor.ga.gov.

What happens if I don’t register?

Operating as an employer without registering with GDOL is a violation of Georgia law. GDOL can assess back contributions, penalties, and interest for the period you should have been registered. You may also face penalties for failure to file quarterly reports. Register promptly to avoid these issues.

Can my payroll software handle GDOL registration?

Some payroll software providers, including Gusto, can assist with or complete state registrations on your behalf. If you are using payroll software, check whether your provider offers registration assistance for Georgia. Even if they do, make sure you have your account numbers before your first payroll run.