Georgia payroll tax rates
Unemployment tax, income tax withholding, minimum wage and paid leave in Georgia, each with its effective date and the agency page it comes from.
Unemployment insurance
Checked on October 5, 2026.
Income tax withholding
| Item | Value | Effective | Source |
|---|---|---|---|
| Agency | Georgia Department of Revenue (opens in a new tab) | Georgia Department of Revenue, Employer's Tax Guide (opens in a new tab) | |
| Withholding rates | 4.99% flat | Georgia DOR, 2026 Employer's Tax Guide (updated September 2026) (PDF) (opens in a new tab) | |
| Supplemental wages | 4.99% flat rate | Georgia DOR, 2026 Employer's Tax Guide (updated September 2026) (PDF) (opens in a new tab) | |
| Reciprocity | None | Georgia DOR, 2026 Employer's Tax Guide (updated September 2026) (PDF) (opens in a new tab) | |
| Employee's withholding form | Form G-4 | Georgia Department of Revenue, G-4 Employee Withholding (opens in a new tab) | |
| Local income taxes | No | O.C.G.A. 48-7-140, Prohibition of local income taxes (Official Code of Georgia Annotated, Georgia General Assembly public access) (opens in a new tab) |
Checked on October 5, 2026.
Minimum wage
| Item | Value | Effective | Source |
|---|---|---|---|
| Minimum wage | $7.25 | Georgia Department of Labor, Employer Handbook (DOL-224, R-11-24) (PDF, Nov 2024) (opens in a new tab) | |
| State statutory rate | $5.15 | O.C.G.A. 34-4-3, Amount of minimum wage (Official Code of Georgia Annotated, Georgia General Assembly public access) (opens in a new tab) | |
| Rises with inflation | No | Georgia Department of Labor, Employer Handbook (DOL-224, R-11-24) (PDF, Nov 2024) (opens in a new tab) | |
| Local rates | No local minimum wages: O.C.G.A. 34-4-3.1(b) preempts any local wage or employment benefit mandate, and (c) bars localities from using their contracts to set vendors' wages. Localities may set pay only for their own employees. | O.C.G.A. 34-4-3.1, Wages, employment benefits, and scheduling by local government entities (Official Code of Georgia Annotated, Georgia General Assembly public access) (opens in a new tab) |
Checked on October 5, 2026.
Paid family and medical leave
| Item | Value | Effective | Source |
|---|---|---|---|
| State program | None | Georgia Department of Labor, Employer Handbook (DOL-224, R-11-24) (PDF, Nov 2024) (opens in a new tab) |
Checked on October 5, 2026.
Workers' compensation
| Item | Value | Effective | Source |
|---|---|---|---|
| Required | From 3 employeesRegularly employed in the Georgia business, regular part-time and seasonal included; corporate officers and LLC members count even if they waive coverage | Georgia State Board of Workers' Compensation, Workers' Compensation Insurance FAQs (opens in a new tab) | |
| State fund | None; private insurers | Georgia State Board of Workers' Compensation, Workers' Compensation Insurance FAQs (opens in a new tab) |
Checked on October 5, 2026.
What a paycheck costs the employer in Georgia
Employer taxes and contributions on one employee's pay in Georgia, per check and for the year, at the rates a new employer pays. State rates are the ones on this page; federal rates are the ones on the federal payroll tax rates page.
- Employer taxes and contributions per check
- $252.70
- First check of the year
- Cost per check
- $2,560.39
- Pay included, first check
- Cost per year
- $64,888.50
- Pay included
Later checks cost less once pay passes a wage base: the year's last check costs $2,484.23, pay included.
| Item | Rate | First check | Per year | Source |
|---|---|---|---|---|
| Social Security, employer share | 6.2% on the first $184,500 | $143.08 | $3,720.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Medicare, employer share | 1.45% of all pay | $33.46 | $870.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Federal unemployment (FUTA) | 0.6% on the first $7,000After the full 5.4% credit. Employers in a credit reduction state pay more. | $13.85None after check 4 | $42.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Georgia unemployment | 2.7% on the first $9,5002.70% total (contribution rate plus administrative assessment) until eligible for an experience rate | $62.31None after check 5 | $256.50 | Georgia Department of Labor, Employers FAQs - Unemployment Insurance (opens in a new tab) |
| Employer taxes and contributions | $252.70 | $4,888.50 | ||
| Pay | $2,307.69 | $60,000.00 | ||
| Pay plus employer costs | $2,560.39 | $64,888.50 |
Checked on October 5, 2026. Shows one employee's pay for a full calendar year, every check at the rates in force on October 13, 2026, with all pay subject to these taxes, the new employer rates and the full employer shares the law sets. An employer may choose to pay an employee's share too. Benefits and other costs are not included.
Common questions
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Rates in other states
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Sources
The agency page or document behind each figure, as checked.
- Georgia Department of Labor, Learn About Unemployment Taxes and Benefits (opens in a new tab)
- Georgia Department of Labor, Employers FAQs - Unemployment Insurance (opens in a new tab)
- US DOL, FUTA Credit Reductions (Potential 2026 Credit Reductions, Jan 15, 2026) (opens in a new tab)
- Georgia Department of Revenue, Employer's Tax Guide (opens in a new tab)
- Georgia DOR, 2026 Employer's Tax Guide (updated September 2026) (PDF) (opens in a new tab)
- Georgia Department of Revenue, G-4 Employee Withholding (opens in a new tab)
- O.C.G.A. 48-7-140, Prohibition of local income taxes (Official Code of Georgia Annotated, Georgia General Assembly public access) (opens in a new tab)
- Georgia Department of Labor, Employer Handbook (DOL-224, R-11-24) (PDF, Nov 2024) (opens in a new tab)
- Georgia State Board of Workers' Compensation, Workers' Compensation Insurance FAQs (opens in a new tab)
- IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab)
General information, not legal or tax advice. Rules change; confirm current requirements with the relevant agency or your advisor. You remain responsible for your employment taxes.