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Taxes
Georgia Payroll Taxes 2026: Complete Overview for Employers
All GA employer taxes — flat income tax withholding, SUI. No SDI, no PFL. Rates, filing, and obligations explained.
Practical, accurate resources for Georgia small business owners — covering payroll taxes, labor laws, and compliance.
All GA employer taxes — flat income tax withholding, SUI. No SDI, no 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%–8.1%, $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 via Georgia Tax Center (GTC).
State rate $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.
FICA, Social Security, Medicare, FUTA, federal withholding — the complete breakdown of what employers owe.
Get your EIN, register with the state, set up withholding, new hire reporting — the complete first-payroll checklist.
IRS 3-factor test, misclassification penalties, and when each classification makes sense for your business.
IRS lookback period, deposit thresholds, next-day rule, EFTPS, and penalties for late deposits.
Federal and state new hire reporting requirements, what to report, how to file, and penalties for non-compliance.
FLSA, IRS, and Georgia recordkeeping requirements — what to keep, how long, and why it matters.
ALE threshold, penalties for non-compliance, 1094-C/1095-C filing, small business exemption, and SHOP marketplace.
Misclassifying workers, wrong withholding, missed deposits, ignoring state law — the mistakes that add up fast.
Detailed comparison of Gusto, Paychex, QuickBooks Payroll, and ADP for Georgia small businesses.
Federal OT after 40 hrs/week — exemptions, salary thresholds, and what Georgia employers need to know.