Last reviewed: July 2026
Quick Answer
New Georgia employers need a federal EIN, an unemployment insurance account with the Georgia Department of Labor (GDOL), and a withholding account with the Georgia Department of Revenue (DOR). These are two separate registrations with two separate account numbers, and both need to be active before your first payroll.
Table of Contents
Georgia is one of the states where new employers most often assume one registration covers everything. It doesn't. GDOL and DOR are separate agencies, with separate portals and separate account numbers, and you need both before running payroll legally.
Registration Overview
Before your first Georgia payroll, make sure you have:
- ☑ Federal Employer Identification Number (EIN)
- ☑ Georgia SUI account (GDOL)
- ☑ Georgia withholding account (DOR)
- ☑ New hire reporting set up
Step 1: Get Your Federal EIN
Apply for your EIN free at IRS.gov/EIN. Online applications during business hours return the number immediately, and you'll need it for both Georgia registrations below.
Step 2: Register for SUI With GDOL
Register with the Georgia Department of Labor within 30 days of becoming liable, which for most new employers means within 30 days of hiring the first worker.
- 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.
Paper Registration Option
Employers who prefer not to register online can submit Form DOL-1 (Status Report) by mail, though online registration is faster and recommended for nearly everyone.
Step 3: Register for Withholding With DOR
Apply for a withholding account through the Georgia Tax Center (GTC), operated by the Department of Revenue. Register before your first payroll; you cannot legally withhold and remit Georgia income tax without this account number.
You Need TWO Registrations
GDOL handles unemployment insurance. DOR handles income tax withholding. These are different agencies, different portals, and different account numbers. Complete both before running payroll.
Step 4: New Hire Reporting
Report every new hire within 10 days of their start date to the Georgia New Hire Reporting Center. That's a shorter window than the 20-day federal standard many other states use, so build it into onboarding paperwork on day one rather than at the end of the pay period.
Frequently Asked Questions
Where do I register a new business as an employer in Georgia?
Register for unemployment insurance with the Georgia Department of Labor (GDOL) at dol.georgia.gov, and register for withholding with the Georgia Department of Revenue through the Georgia Tax Center at gtc.dor.ga.gov. Both registrations are required, and they are separate systems.
How long does Georgia employer registration take?
A federal EIN is issued instantly online. GDOL registration is usually processed within a few business days when submitted online, and Georgia Tax Center withholding registration moves on a similar timeline.
What SUI rate will a new Georgia employer pay?
New employers pay 2.7% for 2026, applied to the first $9,500 of each employee's wages, until GDOL calculates an experience-based rate after a few years of quarterly filing history.
Once your GDOL and DOR accounts are active, Gusto can handle G-4 withholding setup, quarterly DOL-4 filings, and Georgia's fast 10-day new hire reporting deadline automatically.
Legal & Tax Disclaimer
This article is for general informational purposes only and does not constitute legal, tax, or professional advice. Employment laws, tax regulations, and compliance requirements change frequently. The information on this page reflects our understanding as of July 2026 and may not reflect recent changes in federal or Georgia state law.
Do not act or refrain from acting based solely on the information in this article. Always consult a qualified attorney, CPA, or HR professional familiar with Georgia law before making payroll or compliance decisions for your business.