Hiring a remote employee in Georgia
Your company is in another state and one employee lives and works from home in Georgia. Which state's taxes apply, unemployment, paid leave and Georgia's employer rules, each with its official source.
Georgia at a glance
- Income tax
- Georgia withholding
- Reciprocity
- None
- Unemployment
- $9,500 wage base, 2.7% new employer
- Paid leave
- None
- New hire report
- Within 10 days
Which state's taxes apply
- Work state
- Georgia taxes wages for work done in Georgia. Withhold Georgia income tax on the employee's wages.Source: Georgia DOR, 2026 Employer's Tax Guide (updated September 2026) (PDF) (opens in a new tab), checked October 5, 2026
- Withholding form
- Form G-4Source: Georgia Department of Revenue, G-4 Employee Withholding (opens in a new tab), checked October 5, 2026
- Reciprocity
- No state exempts Georgia residents from its withholding by reciprocity.Source: Georgia DOR, 2026 Employer's Tax Guide (updated September 2026) (PDF) (opens in a new tab), checked October 5, 2026
- Convenience rules
- If your company is in Delaware, New York or Pennsylvania, the employee is assigned to an office there and works there on some days, that state taxes the days worked from home in Georgia for the employee's convenience.Source: Delaware Division of Revenue, 2025 Form PIT-NON Instructions, Non-Resident Individual Income Tax Return (PDF) (opens in a new tab), checked October 6, 2026; NYS DTF, TSB-M-06(5)I, New York Tax Treatment of Nonresidents and Part-Year Residents: Application of the Convenience of the Employer Test to Telecommuters and Others (May 15, 2006, PDF) (opens in a new tab), checked October 6, 2026; PA Department of Revenue, PA Personal Income Tax Guide, Gross Compensation (opens in a new tab), checked October 6, 2026
- Office days in your company's state
- That state's day limit, if it has one, decides whether it withholds on those days: see its page, or the helper below.
- An employee from another state working in Georgia
- Georgia sets no day count before a nonresident's wages for work there are withheld.Source: Georgia Department of Revenue, 2026 Employer's Tax Guide (updated June 2026, PDF) (opens in a new tab), read from an archived copy dated September 13, 2026 (opens in a new tab)
Where to withhold: two states
Pick your company's state, the state where the employee lives and works from home, and the days a year the employee works at your office. The answer reads each state's rules from the data on these pages.
Income tax withholding
- Georgia: all wages.
No New York withholding: the employee does no work in New York.
Unemployment
Georgia: the employee works from home there, so the work is localized in Georgia.
Simplified: resident credits, dollar tests, local taxes and a move during the year are not worked out here. Each state's rule and its source are on its page.
Unemployment
The employee works from home in Georgia, so the work is localized in Georgia: pay Georgia unemployment tax, not your company state's.
- Agency
- Georgia Department of Labor (GDOL)Source: Georgia Department of Labor, Learn About Unemployment Taxes and Benefits (opens in a new tab), checked October 5, 2026
- Wage base
- $9,500 Fixed by lawSource: Georgia Department of Labor, Employers FAQs - Unemployment Insurance (opens in a new tab), checked October 5, 2026
- New employer rate
- 2.7% 2.70% total (contribution rate plus administrative assessment) until eligible for an experience rate Surcharges includedSource: Georgia Department of Labor, Employers FAQs - Unemployment Insurance (opens in a new tab), checked October 5, 2026
Open the account: Georgia payroll tax registration
Paid leave
Georgia has no paid leave program funded through payroll.
Georgia employer rules
Employment law applies where the employee works, so these follow the employee into Georgia.
- Final pay
- Not confirmed
- Pay frequency
- At least twice a month (semi-monthly); officials, superintendents and department heads may be paid monthly.Source: Georgia Department of Labor, Employer Handbook (DOL-224, R-11-24, PDF) (opens in a new tab), read from an archived copy dated March 9, 2026 (opens in a new tab)
- Pay notice
- No written pay notice required; the pay agreement may be verbal or written.Source: Georgia Department of Labor, Employer Handbook (DOL-224, R-11-24) (PDF, Nov 2024) (opens in a new tab), checked October 5, 2026
- New hire reporting
- Within 10 days of the date of hire.Source: Georgia Department of Labor, Employer Handbook (DOL-224, R-11-24) (PDF, Nov 2024) (opens in a new tab), checked October 5, 2026
- E-Verify
- Private employers with more than 10 employees must register for and use E-Verify as a condition of obtaining or renewing a business license; some localities set lower thresholds.Source: O.C.G.A. 36-60-6, Utilization of federal work authorization program (Official Code of Georgia Annotated, Georgia General Assembly public access) (opens in a new tab), checked October 5, 2026
- Sick leave
- No state sick leave law.Source: Georgia Department of Labor, Employer Handbook (DOL-224, R-11-24) (PDF, Nov 2024) (opens in a new tab), checked October 5, 2026
Not confirmed: no official source settled it on the check date, so none is shown.
When the employee moves
Re-check the work state and the registrations before the next payroll: a move changes which state's withholding, unemployment, paid leave and employer rules apply.
Registering your business in Georgia, and whether one remote employee creates tax nexus for your company, are separate questions this page does not cover.
More on Georgia
WORKLIO HCM
Payroll for employees who work from home in another state
Worklio HCM withholds by home and work state, reciprocity included, and handles city and county taxes. We help open state withholding and unemployment accounts when you hire somewhere new, and our registration service can register your employer tax accounts for you. Taxes are calculated, deposited and filed in every state and locality, and when an agency notice arrives, you upload it and our tax team resolves it.
Remote employees 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 fact, as checked.
- Georgia DOR, 2026 Employer's Tax Guide (updated September 2026) (PDF) (opens in a new tab), checked October 5, 2026
- Georgia Department of Revenue, G-4 Employee Withholding (opens in a new tab), checked October 5, 2026
- Delaware Division of Revenue, 2025 Form PIT-NON Instructions, Non-Resident Individual Income Tax Return (PDF) (opens in a new tab), checked October 6, 2026
- NYS DTF, TSB-M-06(5)I, New York Tax Treatment of Nonresidents and Part-Year Residents: Application of the Convenience of the Employer Test to Telecommuters and Others (May 15, 2006, PDF) (opens in a new tab), checked October 6, 2026
- PA Department of Revenue, PA Personal Income Tax Guide, Gross Compensation (opens in a new tab), checked October 6, 2026
- Georgia Department of Revenue, 2026 Employer's Tax Guide (updated June 2026, PDF) (opens in a new tab), read from an archived copy dated September 13, 2026 (opens in a new tab)
- Georgia Department of Labor, Learn About Unemployment Taxes and Benefits (opens in a new tab), checked October 5, 2026
- Georgia Department of Labor, Employers FAQs - Unemployment Insurance (opens in a new tab), checked October 5, 2026
- Georgia Department of Labor, Employer Handbook (DOL-224, R-11-24, PDF) (opens in a new tab), read from an archived copy dated March 9, 2026 (opens in a new tab)
- O.C.G.A. 36-60-6, Utilization of federal work authorization program (Official Code of Georgia Annotated, Georgia General Assembly public access) (opens in a new tab), checked October 5, 2026
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 and for each state's rules.