Georgia Payroll Compliance
Every rate, wage base, and threshold Georgia employers need for 2026 — sourced from GDOR, GDOL, and the Georgia Legislature — including the ongoing flat-tax transition and the state’s 10-day new-hire reporting window.
Minimum Wage & Hours
Georgia’s own state minimum wage is only $5.25/hour, but the federal FLSA floor of $7.25/hour applies to virtually all workers because nearly every Georgia employer is covered under interstate commerce. No Georgia city or county sets a separate local rate.
| Item | 2026 Value | Notes |
|---|---|---|
| Effective minimum wage | $7.25/hr | Federal FLSA controls; GA’s $5.25 state rate is preempted |
| Overtime rule | 40 hrs/week | Federal FLSA; no separate state overtime statute |
| Local wage ordinances | None | No Georgia locality sets a private-employer minimum wage |
| New hire reporting | 10 days | Shorter than most states’ 20-day window |
State Income Tax Withholding
Georgia transitioned from a six-bracket graduated system to a flat 5.19% rate in 2026, under HB 1437 (2022). The rate is scheduled to continue declining in 0.1% annual increments toward 4.99%, contingent on state revenue thresholds.
| Item | 2026 Value | Notes |
|---|---|---|
| Flat tax rate | 5.19% | Declining from 5.39% (2025); target floor 4.99% |
| Standard deduction (single) | $5,400 | Married filing jointly: $7,100 |
| Dependent exemption | $4,000 each | Per dependent claimed on Form G-4 |
| Required certificate | Form G-4 | Uses filing-status letter codes (A/B/C/D) + dependent allowances |
| Local income tax | None | No Georgia city or county imposes one |
Paid Leave
Georgia has no state disability insurance, no mandatory paid family/medical leave, and no statewide paid sick leave. Federal FMLA is the only job-protected leave baseline.
Unemployment Insurance (SUI)
Georgia’s SUI system is among the most affordable in the country. The $9,500 wage base is moderate, rates bottom out at 0.04%, and the new-employer rate of 2.7% is reasonable.
| Item | 2026 Value | Notes |
|---|---|---|
| SUI wage base | $9,500 | Per employee, per year |
| New employer rate | 2.7% | Standard initial rate |
| Experienced range | 0.04% – 8.1% | 0.04% minimum is among the lowest in the US |
| Filing | Form DOL-4 | Quarterly Tax and Wage Report, via the GDOL Employer Portal |