Georgia

Withholding

Withholding requirements

Employees must fill out Form G-4.

Supplemental rate

For the supplemental rate, withhold at:

  • 2% if annual gross income is less than $8,000
  • 3% if annual gross income is between $8,000 and $10,000
  • 4% if annual gross income is between $10,000 an $12,000
  • 5% if annual gross income is between $12,000 and $15,000
  • 5.75% if annual gross income is greater than $15,000

State Unemployment Insurance (SUI)

Wage base

$9,500

Contribuitions

New employers use rate of 2.7%. For experienced employers, the rate ranges from 0.04% – 8.10%.

More information

Labor

Minimum wage

$7.25

Termination Pay

Georgia has no provisions regarding termination pay.

More information

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

More information

Family Support Registry
P.O. Box 1800
Carrollton, GA 30112-1800

Other

New employer registration

Local taxes

N/A

Reciprocal states

N/A

Disability insurance

N/A

Last Updated

12/19/2023

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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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