Georgia Payroll Tax and State Taxes

Get your Georgia State Tax ID Number 

Click here to obtain State Tax ID  

Click here to obtain State Unemployment Tax ID  

Georgia Wage and Hour Laws 

Minimum Wage 

Georgia’s minimum wage law follows the federal minimum wage which is currently $7.25 per hour.  

Overtime 

There is no state-mandated overtime law in Georgia for private employers. Covered employers in Georgia should follow the federal overtime laws as prescribed in the Fair Labor Standards Act (FLSA).  

Pay Frequency 

Georgia requires employers—except those in the farming, sawmill, and turpentine industries—to pay all employees all wages due on paydays selected by the employer. Paydays must be divided between at least two (2) equal pay periods per month.   

This rule does not apply to company officials, superintendents, or other heads or subheads of departments who are paid a stipulated salary. They may be paid monthly or annually.  

Georgia Unemployment 

Taxable Wage Base ($000s): $9,500 

New Employer Rate (% Taxable Wages): 2.64 (rate includes surcharges)

Georgia Income Tax Withholding 

Georgia requires employers to withhold state income tax from employees' wages and remit the amounts withheld to the Department of Revenue.  

Georgia residents working outside the state are exempt from Georgia income tax withholding if their compensation is subject to withholding in that state.  

Georgia State Resources 

Georgia Department of Revenue  

Georgia Department of Labor  

Georgia SUI Rate  

SurePayroll, Inc. and its subsidiaries assume no liability and make no warranties on or for the information contained on these state payroll pages. The information presented is intended for reference only and is neither tax nor legal advice. Consult a professional tax, legal or other advisor to verify this information and determine if and/or how it may apply to your particular situation.  

This website contains articles posted for informational and educational value. SurePayroll is not responsible for information contained within any of these materials. Any opinions expressed within materials are not necessarily the opinion of, or supported by, SurePayroll. The information in these materials should not be considered legal or accounting advice, and it should not substitute for legal, accounting, and other professional advice where the facts and circumstances warrant. If you require legal or accounting advice or need other professional assistance, you should always consult your licensed attorney, accountant or other tax professional to discuss your particular facts, circumstances and business needs.  

Revised 1/1/2024