Georgia State Payroll Tax Information
PayWow equips your business with the latest resources on state withholding and filings.
Georgia Withholding Requirements
As an employer of Georgia, you must contribute to the state unemployment taxes every quarter. In addition to this, the state also requires you to withhold state income taxes from employees' paychecks, for which you must obtain Form G-4 from employees. Form G-4 is the Employee's Withholding Allowance Certificate that is used to calculate the withholding amount.
Georgia does not have any local taxes, state disability insurance, and does not support reciprocal agreements with other states.
As you are required to report both state taxes and unemployment wages, you must register to the following agencies:
- The Department of Revenue For reporting state taxes withheld from employee wages. To file these taxes, Form G-7 is needed.
- The Department of Labor- For reporting unemployment taxes, you must first register using Form DOL-1A. To file these taxes, Form DOL-4N is needed.
Upon completing your registration, you will be provided with a 9-digit withholding ID and an 8-digit unemployment number. We suggest you record this information in PayWow to remit and file taxes on your behalf.
State Unemployment Insurance
The State Unemployment Insurance (SUI) is a program that offers compensation to eligible workers who lost their job. The Georgia Department of Labor is responsible for unemployment wages for the state of Georgia.
Georgia Taxable Wage Base:
Georgia SUTA wage base limit for 2020 is $9,500.
Georgia Employer Contribution Rate:
Generally, the Georgia SUI tax rates for 2020 is between .04 to 7.56%.
If you are a new employer then the Georgia SUI tax for 2020 is 2.7%. Please note that unemployment taxes must be paid only by the employers and shall not be deducted from the employees’ wages.
These rates include an administrative assessment of 0.06%.
PayWow automatically deposits your unemployment taxes to the State on a quarterly basis based on the information recorded in the application.
Employer's Quarterly Tax &Wage Report- Form DOL-4N:
Employers are required to file the form by the end of the month following the end of the calendar month.
This report can be filed electronically through the Georgia Department of Labor.
|Quarter||Reporting Period||The Due Date will be on|
|1||January - March||April 30th|
|2||April - June||July 31st|
|3||July - September||October 31st|
|4||October - December||January 31st|
State Disability Insurance (SDI)
Georgia does not have any state disability insurance.
State Labor Laws
Georgia Minimum Wage Rate:
The state minimum wage rate for Georgia is $7.25/hr, which is the same as the current federal minimum wage rate. Though the rate applies to almost all employees, there are some exceptions.
- Tipped employees- They can be paid a lower minimum wage rate of up to $2.13/hr as they usually receive some tips every month. But, make sure that the total comes around $7.25 per hour.
- Student minimum wage- Full-time students who work part-time in small businesses can be paid 85 percent of the state minimum wage rate. That is, up to $6.16/hr for 20 hours of work per week.
- Under 20 minimum wage- The state imposes a minimum wage rate of $4.25 per hour for employees under 20 years of age. This applies for the first 90 days of employment.
In PayWow, once you add employees and their compensation types, their paychecks will be automatically calculated.
The state does not provide any provisions on termination pay.
New Hire Reporting
As an employer of the state of Georgia, you must report all your new hires and rehired employees to the state agency within 10 days from their first day of work. No one is exempt from this law.
Details Required to Complete New Hire Report:
Following are the details required to complete the new hire report:
Employer Name, Address, State Employer Identification Number(Unemployment Insurance Number), Federal Employer Identification Number (FEIN).
Employee Name, Address, Social Security Number, Date of Hire, Date of Birth (Optional).
Uses of New Hire Report:
If you have the new hire reports, those will be used for:
- Establishing and enforcing child support orders
- Detecting Unemployment Benefits overpayments and fraud
- Detect Workers' Compensation overpayments and fraud
There are different ways to report new hires. There is electronic reporting, online reporting, mail, or fax. If you choose to mail the new hire reports, fax it to the following address.
Below is the address:Georgia New Hire Reporting Program,
PO Box 90728,
Atlanta, GA 30364-0728,
Phone: (888) 541-0469,
Fax: (888) 541-0521.
If you fail to comply with the law, the state provides a penalty of $25 for each late reporting. Also, the state mandates that employers will be liable for a penalty of $500 for conspiring with an employee to produce false information or when decided not to report.
Remit Withholding for Child Support
As an employer, you will be required to remit child support payments from your employees’ wages if any of your employees are liable to pay for child support. You will receive a withholding notice from the state agency asking you to remit payments to the below address:Family Support Registry,
P.O. Box 1800,
Carrollton, GA 30112-1800,
The amount remitted will in turn be sent over to the custodial parent. PayWow lets you record any type of garnishments and during payroll processing, such deductions will be debited from the employee's paycheck.
For more information on this, please visit Georgia Child Support Program.
There are no local taxes in the state of Georgia.
Reciprocal agreements between states are agreements that allow employees living in one state and working in another state to pay taxes only to their state of residence.
However, Georgia does not have any reciprocal agreements with other states.
Georgia State Tax Forms
Below are the required Georgia State Forms:
|DOR: Department Of Revenue||DOL: Department Of Labor|
|Form WH-1601: Monthly Withholding Return||Form UCE-1010 - SC Written Authorization Form|
|Form G-7: Withholding Return||Form DOL-1A: Registration form|
|Form GA-V: Withholding Tax Payment Voucher||Form DOL-4N: Employer’s Quarterly Tax and Wage Report|
|Form W-2 - Wage and Tax Statements||New Hire Report Form|
|Form G-4: Employee Withholding Allowance Certificate|
Withholding Tax Forms
Form G-7: Quarterly Withholding Tax Return
Form G-7, a withholding return is used when employers are monthly, quarterly, or semi-monthly filers.
If you withheld >$50, 000 for the lookback period from July 1 through June 30, you are classified as a semi-weekly payer. If it is less than $50, 000, you are a monthly payer, $200 per month means you fall under a quarterly filer, and $800 per year means you are an annual filer.
Please note that Form GA-V, a withholding tax payment voucher is used when you are filing monthly. This voucher is not required if you are filing electronically.
Deadline to file Form G-7
The deadline to file Form G-7 depends on the type of filer you are.
- Semi-weekly filers: Form G-7 is due on or before the last day of the month following the end of the quarter.
- Monthly filers: The form is due on or before the last day of the month following the end of the quarter.
- Quarterly filers: Form G-7 is due on or before the last day of the month following the end of the quarter.
- Annual filers: This form is due on or before the last day of January following the end of the year.
If the due date falls on a Saturday, Sunday, or holiday, then filings can be extended to the next business day.