Payroll and Benefits Guide - United States - Georgia

United States - Georgia


United States Dollar (USD)



Employer Taxes

10.99% – 24.45%

Date Format


Fiscal Year

1 Jan – 31 Dec

Fun Facts

Georgia is located in the southeastern United States and is the 24th largest state in terms of land area.

It was named after King George II of Great Britain, who granted the colony’s charter in 1732.

The state motto of Georgia is “Wisdom, Justice, and Moderation.”

The state is home to the Appalachian Mountains in the north, providing opportunities for outdoor activities such as hiking, camping, and scenic drives.

The state is known for its warm and humid climate, with hot summers and mild winters.

The state’s official bird is the Brown Thrasher, and its official flower is the Cherokee Rose.



Employee Payroll Tax

Contribution TypeRate
FICA Social Security6.20%
FICA Medicare1.45%
Additional tax0.90%

Employer Payroll Tax

Contribution TypeRate
Unemployment Insurance0.04%-8.10%
Unemployment- New Employer2.70%
FICA Social Security6.20%
FUTA0.60% – 6.00%


Payroll Cycle

In general, employees are paid monthly or semi-monthly. When paid semi-monthly, payments must not be more than 16 days apart or 5 days after the end of the pay period.

13th Salary

There are no provisions in the law regarding 13th salaries.

Work Hours and Week

In Georgia, the workweek is a maximum of 40 hours per week or 8 hours per day. Monday-Friday


Georgia adheres to the Fair Labor Standards Act (FLSA), and work in excess of 40 hours per week is considered overtime and paid at the rate of 150% of the regular pay.


Paid Time Off

Georgia does not have any state laws that govern paid time off. However, it is common for employers to decide whether to offer paid or unpaid vacation leave.

Public Holidays

There are 12 public holidays in Georgia.

Sick Days

It is common for an employer to follow the Family and Medical Leave Act (FMLA) which provides certain employees with up to 12 weeks of unpaid, job-protected leave per year for certain family and medical reasons (maternity leave, serious illnesses, or if the employee needs to care for a spouse or child).

Maternity Leave

Maternity leave falls under the FMLA

Paternity Leave

Paternity leave falls under the FMLA

Parental Leave

Parental leave falls under the FMLA


Termination Process

Except in mass dismissals or as provided for in an employment contract or a collective bargaining agreement, U.S. law does not impose a formal notice period to terminate an individual employment relationship, and employment is stipulated “at will.”

Notice Period

In Georgia, most employees are employed “at-will,” and either party can terminate the employment relationship without notice. In Georgia, payout of unused vacation time is not required by law.

Severance Pay

Except as otherwise provided in an employment contract or collective bargaining agreement, employers are not required to pay severance.

Probation Period

Probation Period

There are no provisions in the law regarding probation or trial periods. However, it is common practice for employers to set a performance evaluation after an initially stated period of employment of 90 days.



Foreign nationals without permanent resident status or a work visa are not permitted to work in the United States.


Georgia has a minimum combined sales tax rate of 8.9% (state tax is 4.00% and local tax at 4.9%).