Last reviewed: October 20, 2026

Payroll requirements in Georgia

Georgia has a low state minimum-wage figure, but employers covered by the federal Fair Labor Standards Act still pay at least $7.25. Withholding and unemployment insurance are still required.

Withholding and unemployment insurance

Withhold Georgia income tax through the Department of Revenue: Georgia withholding tax. Unemployment insurance is with the Georgia Department of Labor: dol.georgia.gov.

Minimum wage, overtime, and the final paycheck

The US DOL consolidated table places Georgia with states whose own minimum is below $7.25, and it states that employers covered by the FLSA must pay the federal minimum of $7.25. Source: DOL consolidated minimum wage table.

Georgia does not add a general daily overtime rule. Covered employees follow the FLSA 40-hour rule: DOL overtime.

Georgia does not copy California’s immediate final-paycheck deadline. Pay wages on the regular payday and confirm any tighter rule with the Georgia Department of Labor before you delay a final check.

Pay frequency and new-hire reporting

Document a regular payday. Georgia is stricter than the 20-day federal baseline on new hires: Georgia Statute 19-11-9.2 requires reports within 10 days after the employee is hired, rehired, or returns to work. Source: Georgia New Hire Reporting Center.

This is general information for employers, not tax, legal, or payroll-filing advice. Rates and deadlines change. Confirm them with the cited agency before you pay people or file a return. HR360 TechX records payroll runs, payslips, time, and leave. It does not file Form 941, Form 940, W-2s, or 1099s.