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Georgia is transitioning to a flat income tax (5.49% in 2024, dropping to 4.99% by 2029), with low employer statutory costs and no state-mandated paid leave. A straightforward payroll jurisdiction with Atlanta as a growing tech hub.
Georgia is the economic powerhouse of the Southeast, with Atlanta as the primary business and technology hub and a growing fintech, media, and logistics ecosystem. Georgia payroll is notably straightforward: the state is transitioning to a flat income tax (5.49% in 2024), has no state-mandated paid family leave or SDI, and has relatively low SUTA rates and wage bases. Workers’ compensation is required for employers with 3+ employees. Georgia is one of the more employer-friendly payroll states in the US.
E-Verify is mandatory for all Georgia employers — one of the few states with this requirement.
Rippling’s Georgia payroll module provides:
| Contribution | Rate | Notes |
|---|---|---|
| FUTA | 6.0% (net 0.6%) | After SUTA credit; first $7,000 |
| Georgia SUTA (DOL) | New employer 2.7% | On first $9,500 of wages (2024) |
| Social Security | 6.2% | Up to $168,600 (2024) |
| Medicare | 1.45% | No wage base limit |
| Workers’ Compensation | Varies by risk class | Required for 3+ employees |
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| Contribution | Rate | Notes |
|---|---|---|
| Federal Income Tax | Graduated 10–37% | Per W-4 |
| Social Security | 6.2% | Up to $168,600 (2024) |
| Medicare | 1.45% + 0.9% surtax | Surtax above $200K single |
| Georgia State Income Tax | 5.49% flat | Reducing to 4.99% by 2029; was graduated previously |
| Georgia Income | GA Rate |
|---|---|
| All income (2024) | 5.49% flat |
| All income (target by 2029) | 4.99% flat |
Georgia withholding remitted to GA DOR via G-7 quarterly and annual G-1003. Standard deduction: $5,400 single / $7,100 married (2024). Personal exemption: $2,700 single / $5,400 married.
Final Pay: Georgia requires final pay on the next regular payday following termination. No requirement for immediate payment. Accrued vacation payout governed by employer policy — written forfeiture policy is generally enforceable in Georgia.
WARN Act: Federal WARN Act applies (100+ employees). No separate Georgia WARN law.
Georgia moved to a flat income tax of 5.49% in 2024 (from graduated brackets), scheduled to decrease to 4.99% by 2029 pending annual revenue triggers. This makes withholding calculation straightforward — a single flat rate. Rippling applies the current-year Georgia flat rate automatically and updates it each January.
Georgia requires workers’ comp coverage for employers with 3 or more employees (including part-time). This is lower than the federal standard and most states. Coverage through private insurers or the GA State Board of Workers’ Compensation assigned risk pool. Failure to carry coverage is a misdemeanor.
Georgia has no state-mandated paid family leave or SDI. Employees rely on federal FMLA (12 weeks unpaid, 50+ employee employers) and any employer-provided paid parental or family leave policies. Georgia employers competing for Atlanta tech talent increasingly offer voluntary paid parental leave.
Georgia’s minimum wage is $7.25/hour — matching the federal minimum. Georgia has not enacted a state minimum above the federal floor. Market rates for professional and tech roles in Atlanta significantly exceed the minimum wage.
