How to Do Payroll in Georgia

Last reviewed: July 2026

Georgia employers deal with two separate state agencies before the first paycheck: the Department of Revenue for income tax withholding, and the Georgia Department of Labor for unemployment insurance. Georgia also moves faster than most states on one requirement — new hire reporting is due in 10 days, not the usual 20. Here's the full sequence.

Step 1: Get a Federal EIN

Get your Employer Identification Number free from the IRS at irs.gov/ein. Apply online during business hours and you'll have the number before you're done. Every registration that follows needs it.

Step 2: Register With the Department of Revenue

Georgia has a flat state income tax, so register for a withholding account through the Georgia Department of Revenue using the Georgia Tax Center portal. You need this account number in place before your first payroll, since you legally cannot withhold and remit state tax without it.

Step 3: Register for SUI With GDOL

Unemployment insurance runs through a completely separate agency: the Georgia Department of Labor (GDOL). Register within 30 days of becoming liable, which for most employers means within 30 days of hiring the first employee.

• New employer rate: 2.7% for 2026.
• Taxable wage base: $9,500 per employee for 2026.
• Filing: quarterly Form DOL-4, even in quarters with zero wages.

From the Payroll Desk

GDOL and DOR are genuinely separate systems with separate account numbers. New Georgia employers sometimes assume one registration covers both agencies, and it doesn't.

Step 4: Set Up Withholding

Georgia employees complete Form G-4, the state's Employee's Withholding Allowance Certificate, alongside the federal W-4. Because Georgia's income tax is a flat rate, the G-4 mainly captures allowances and any additional withholding the employee wants.

Our W-4 Helper walks new hires through both forms, and the paycheck calculator shows how G-4 allowances change a Georgia paycheck.

Step 5: Choose a Pay Frequency

Georgia requires most employers to pay on at least two regular paydays per month, divided into roughly equal pay periods. Farming, sawmill, and turpentine operations are exempt from this rule, and salaried officers or department heads can be paid monthly or annually instead. Semimonthly and biweekly schedules both satisfy the twice-a-month requirement.

Step 6: Deposits and Filing Calendar

Federal deposits follow a monthly or semiweekly schedule set by your lookback-period liability, reconciled quarterly on Form 941. Our Form 941 guide covers that filing step by step.

On the Georgia side, plan for quarterly DOR withholding filings and quarterly GDOL wage reports (Form DOL-4). Add both to your calendar the day you register, since the DOL-4 deadline matches the federal quarterly schedule but is filed with a different agency.

Step 7: Year-End: W-2s

W-2s are due to employees and the Social Security Administration by January 31, and Georgia requires its own year-end reconciliation of state withholding filed with the Department of Revenue. Payroll software that has your GDOL and DOR account numbers on file will generate most of this automatically.

Frequently Asked Questions

How often do I need to pay employees in Georgia?

Most Georgia employers, aside from farming, sawmill, and turpentine operations, must pay on at least two regular paydays per month, spaced into roughly equal periods. Salaried officers and department heads can be paid monthly or annually instead.

What is the Georgia new employer SUI rate?

New employers pay 2.7% for 2026, applied to the first $9,500 of each employee's wages, which caps the new-employer SUI cost at about $256.50 per employee for the year.

Which form handles Georgia state withholding?

Form G-4, the Georgia Employee's Withholding Allowance Certificate. Georgia's income tax is a flat rate, so the G-4 is what determines how much is withheld from each paycheck.

When do I need to report a new hire in Georgia?

Within 10 days of the hire date, which is shorter than the 20-day federal standard used by most other states. Report to the Georgia New Hire Reporting Center.

Gusto handles the GDOL and Department of Revenue filings above automatically, including G-4 withholding setup and quarterly DOL-4 reports. Georgia's fast 10-day new hire deadline is one more reason to let software track dates for you: Gusto.