Georgia Payroll Taxes 2026: Complete Overview for Employers

If you employ workers in Georgia, you are in one of the most employer-friendly states in the country when it comes to payroll taxes. Unlike states such as California or New York that impose four or more separate state payroll taxes, Georgia keeps it simple with just two main state-level obligations: income tax withholding and state unemployment insurance (SUI).

This guide breaks down every Georgia payroll tax that applies to employers in 2026, including current rates, taxable wage limits, filing deadlines, and how to actually pay. Whether you are running your first payroll or reviewing your compliance setup, this is the reference you need.

Overview: Georgia’s Employer-Friendly Tax Structure

Georgia imposes far fewer payroll taxes than states like California or New York. As a Georgia employer, you have only two main state-level payroll obligations: state income tax withholding and state unemployment insurance (SUI). There is no state disability insurance (SDI), no paid family leave (PFL) tax, and no employment training tax (ETT). This makes Georgia one of the most affordable and straightforward states for employers when it comes to payroll compliance.

The simplicity of Georgia’s payroll tax structure is a significant advantage for small businesses. With fewer taxes to track, fewer filings to make, and fewer rates to monitor, the administrative burden is substantially lower than what employers face in high-regulation states.

Let’s examine each tax obligation in detail.

State Income Tax Withholding

Georgia has transitioned to a flat income tax rate, which significantly simplifies withholding calculations for employers. In 2024, the flat rate is 5.49%. Under HB 1015, signed into law in 2022, the rate is scheduled to decrease annually toward a target of 4.99%, contingent on state revenue triggers being met.

As an employer, you are responsible for withholding Georgia income tax from each employee’s paycheck based on the information provided on their Form G-4 — Georgia’s equivalent of the federal W-4. The G-4 allows employees to claim exemptions and allowances that affect the amount of tax withheld from their pay.

Key Points for Employers

• Flat rate: 5.49% in 2024, with scheduled annual reductions toward 4.99%
• Form G-4: Each employee should complete a Georgia G-4 upon hire. If no G-4 is filed, you must withhold at the single filing status with zero allowances — the highest withholding level.
• Withholding tables: The Georgia Department of Revenue publishes updated withholding tables and computational instructions each year. These are available on the DOR website and are incorporated into most payroll software.
• All wages are subject: Unlike SUI, there is no wage base cap for income tax withholding. You withhold on every dollar of wages paid.

State Unemployment Insurance (SUI)

SUI is Georgia’s unemployment insurance program, funded entirely by employer contributions. It is administered by the Georgia Department of Labor (GDOL). When a former employee files an unemployment claim and receives benefits, those benefit payments are charged against your employer account.

SUI Rates for 2026

• New employer rate: 2.7% for the first two to three years, until you establish an experience rating history
• Experienced employer range: 0.04% to 8.1%, based on your reserve account balance and claims history
• Taxable wage base: $9,500 per employee per calendar year
• Maximum annual cost per employee: $769.50 (at the 8.1% maximum rate)
• Minimum annual cost per employee: $3.80 (at the 0.04% minimum rate)

Your SUI rate is assigned annually by GDOL based on your experience rating — the relationship between the SUI contributions you have made and the unemployment benefits charged to your account. Employers with stable workforces and few claims are rewarded with very low rates, sometimes as low as 0.04%. High-turnover businesses or those with frequent claims pay significantly more.

Georgia’s SUI system is notably favorable to employers. The $9,500 wage base means you only pay SUI on the first $9,500 of each employee’s wages per year. Once an employee’s year-to-date wages exceed that threshold, no additional SUI contributions are due for that employee for the remainder of the calendar year.

No SDI, No PFL — What This Means for Georgia Employers

One of the most significant advantages of operating in Georgia is the absence of two costly payroll taxes that burden employers in other states: State Disability Insurance (SDI) and Paid Family Leave (PFL).

No State Disability Insurance

Unlike California, New York, New Jersey, Rhode Island, and Hawaii, Georgia does not require employers to withhold or contribute to a state disability insurance program. There is no employee paycheck deduction for SDI, and no employer contribution. Workers who become disabled and cannot work may be eligible for federal Social Security Disability Insurance (SSDI), but there is no short-term state program.

No Paid Family Leave Mandate

Georgia has no state-mandated paid family leave program. Employers are not required to provide or fund paid leave for bonding with a new child, caring for a seriously ill family member, or other family-related reasons. The federal Family and Medical Leave Act (FMLA) still applies to covered employers (those with 50 or more employees), but FMLA provides only unpaid leave protections.

No Employment Training Tax

Georgia does not impose an ETT like California does. There is no additional employer-paid tax to fund workforce training programs.

Workers’ Compensation Is Separate

Workers’ compensation insurance in Georgia is a separate obligation from payroll taxes. Employers with three or more employees are required to carry workers’ comp coverage, which is obtained through private insurers or the assigned risk pool. Workers’ comp premiums are not a payroll tax — they are insurance premiums based on your industry classification, payroll volume, and claims history.

The net result of these absences is that Georgia employers face significantly lower payroll tax costs than employers in states with SDI, PFL, and ETT requirements. This can save thousands of dollars per employee per year, especially compared to high-tax states.

Where and How to Pay

Georgia separates its payroll tax administration between two agencies, each handling a different tax:

Income Tax Withholding — Georgia Department of Revenue

• Filed through: Georgia Tax Center (GTC) at gtc.dor.ga.gov
• Payment method: Electronic payment through GTC (ACH debit), or by mailing a GA-V payment voucher with a check
• Electronic filing: Strongly encouraged for all employers; required for those meeting certain thresholds
• Registration: Apply for a withholding tax account number through GTC

SUI — Georgia Department of Labor (GDOL)

• Filed through: GDOL employer portal at dol.georgia.gov
• Filing form: DOL-4 (Quarterly Tax and Wage Report)
• Payment method: Electronic funds transfer through the GDOL portal, or by check
• Registration: Register as a new employer through the GDOL Employer Services portal

Filing Schedules and Deadlines

Income Tax Withholding Filing Schedule

Your filing frequency for Georgia income tax withholding depends on the total amount you withhold:

• Monthly filers: Employers withholding more than $500 per month must file and pay monthly. Payments are due by the 15th of the following month.
• Quarterly filers: Employers withholding $500 or less per month may file quarterly.
• Annual filers: Very small employers withholding minimal amounts may qualify for annual filing.

Regardless of your filing frequency, all employers must file an annual reconciliation return.

SUI Quarterly Filing Deadlines

SUI is filed quarterly using Form DOL-4. The deadlines follow the same schedule as federal quarterly filings:

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

Penalties for Late Filing and Payment

Both the Georgia Department of Revenue and GDOL impose penalties for late filings and late payments. Understanding these penalties helps underscore the importance of staying on schedule.

Income Tax Withholding Penalties

• Late filing penalty: A percentage-based penalty on the amount of tax not timely reported
• Late payment penalty: Additional penalties accrue on the unpaid balance
• Interest: Interest accrues on any unpaid tax from the original due date until the date of payment
• Failure to withhold: If you fail to withhold Georgia income tax from employee wages as required, you as the employer become personally liable for the amounts you should have withheld

SUI Penalties

• Late filing of DOL-4: Penalties apply for failure to file your quarterly wage and tax report by the deadline
• Late payment of SUI contributions: Interest and penalties accrue on unpaid balances
• Failure to register: Operating without registering with GDOL can result in additional penalties and back-assessments

Don’t Forget Federal Payroll Taxes

Georgia payroll taxes are in addition to your federal payroll tax obligations. As a Georgia employer, you are responsible for both layers:

• Social Security (OASDI): 6.2% employer + 6.2% employee on wages up to $176,100 (2026 limit)
• Medicare: 1.45% employer + 1.45% employee on all wages (plus 0.9% Additional Medicare Tax on employee wages over $200,000)
• FUTA (Federal Unemployment Tax): 6.0% on first $7,000, reduced to 0.6% after the standard credit for paying state unemployment taxes
• Federal income tax withholding: Based on the employee’s W-4

For a detailed breakdown of federal payroll taxes, see our Federal Payroll Taxes Explained guide.

Frequently Asked Questions

Does Georgia have SDI?

No. Georgia does not impose a State Disability Insurance (SDI) tax. There is no employee withholding and no employer contribution for short-term disability at the state level. This is one of the factors that makes Georgia one of the most employer-friendly states for payroll.

What is the SUI wage base in Georgia?

The SUI taxable wage base in Georgia is $9,500 per employee per calendar year. Once an employee’s year-to-date wages exceed $9,500, no additional SUI contributions are due for that employee for the rest of the year.

Do I need to register with GDOL?

Yes. If you employ one or more workers or pay wages of $1,500 or more in any calendar quarter, you must register with the Georgia Department of Labor for unemployment insurance. Registration is completed online at dol.georgia.gov. See our GDOL Registration Guide for step-by-step instructions.

Is Georgia income tax flat?

Yes. Georgia has moved to a flat income tax rate. In 2024, the rate is 5.49%. Under HB 1015 (2022), the rate is scheduled to decrease annually toward a target of 4.99%, contingent on state revenue triggers. This flat rate simplifies withholding significantly compared to states with progressive income tax brackets.

How does Georgia compare to other states for payroll taxes?

Georgia is one of the most affordable and straightforward states for payroll taxes. With only two state-level obligations (income tax withholding and SUI), no SDI, no PFL, no ETT, and a low SUI wage base of $9,500, the total state payroll tax burden in Georgia is significantly lower than in states like California, New York, or New Jersey.