Withholding
Withholding requirements
Employees must fill out Form G-4.
Supplemental rate
- Aggregate method: Add the supplemental payment to the employee’s regular wages for the most recent pay period and calculate the tax based on that combined total.
- Flat rate method (for 2025): Withhold at a flat rate, which changed on July 1, 2025:
- January 1 to June 30, 2025: Flat rate of 5.39%.
- July 1 to December 31, 2025: Flat rate of 5.19%.
State Unemployment Insurance (SUI)
Wage base
$9,500
Contributions
New employers: The rate is 2.7%, which includes a standard tax rate plus a 0.06% administrative assessment.
Experienced employers: The rate range is 0.04% to 8.1%. A business’s specific rate is based on its claims history, also known as its “experience rating”.
Administrative Assessment: A 0.06% administrative assessment is included in the rates for most employers.
More information
The Georgia Department of Labor (GDOL) provides resources and services for employers to manage their UI accounts.
Labor
Minimum wage
$7.25
Termination Pay
Georgia state law does not specify a timeline for when final paychecks must be issued to a terminated employee, regardless of whether they quit or were fired.
More information
- The official state minimum wage is actually lower ($5.15 per hour). However, the vast majority of employees in Georgia are covered by the federal Fair Labor Standards Act (FLSA), which mandates a minimum wage of $7.25 per hour. This federal rate takes precedence in most cases where it is higher than the state rate. Most employers are required to pay the federal minimum wage unless they are a very small operation with minimal sales.
- Georgia employers must adhere to federal law (the FLSA), which requires that the final paycheck be paid on the next regularly scheduled payday.
- The final paycheck must include all wages earned through the employee’s last day of work.
- Georgia law does not require employers to pay out accrued, unused vacation time upon termination, unless company policy or an employment contract stipulates otherwise.
New Hire Filing
Reporting deadline
Within 10 days of employee hiring.
Reporting online
Reporting by mail
Georgia New Hire Reporting Center
P.O. Box 3068
Trenton, NJ 08619
New hire reporting form
Form W-4
Child Support
Online payments
More information
Family Support Registry
P.O. Box 1800
Carrollton, GA 30112-1800
For individuals (non-custodial parents) making payments by mail, the correct address is
P.O. Box 1600, Carrollton, GA 30112-1600.
Other
New employer registration
Local taxes
N/A
Reciprocal states
N/A
Disability insurance
N/A
Helpful links
Last Updated
09/10/2025
States
The information provided here should not be considered legal or accounting advice nor should it substitute for legal, accounting, and other professional advice. If you require legal or accounting advice, you should always consult your licensed attorney, accountant, or other professional to discuss the facts of your particular situation.
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