Georgia Payroll Taxes: 2026 Employer Guide

Quick Facts

Key payroll tax details at a glance.

State Income Tax

Flat (up to 5.19%)

SUI New Employer Rate

2.7%

SUI Wage Base

$9,500 per employee

SUI Rate Range

0.04% to 8.1%

Employee SUI Contribution

No

Local Taxes

No

Overview: Georgia Payroll Landscape

Georgia has simplified its tax code significantly in recent years. The state moved to a flat income tax rate in 2024 and has been reducing the rate annually. For 2026, the flat rate is 5.19%. Combined with no local payroll taxes and a low SUI wage base of $9,500, Georgia is one of the easier southeastern states for payroll compliance.

One thing to watch: Georgia has a shorter new hire reporting window than most states at just 10 days.

Georgia State Income Tax

Withholding rates, brackets, and forms.

Tax Type

Flat

Top Rate

5.19%

Withholding Form

G-4

Georgia Unemployment Insurance (SUI)

Employer rates, wage bases, and contribution details.

New Employer Rate

2.7%

Wage Base

$9,500 per employee

Rate Range

0.04% to 8.1%

Employee Contribution

Georgia State Income Tax Withholding Tax structure: Flat: Georgia transitioned to a flat 5.39% rate in 2024, which decreased to 5.19% for 2026 as part of a phased reduction. The rate is scheduled to continue decreasing by 0.10% annually until it reaches 4.99%. Withholding form: G-4 (Georgia Employee's Withholding Allowance Certificate). Georgia requires its own withholding form. Employees claim exemptions and allowances on the G-4. Georgia Unemployment Insurance (SUI/SUTA) What is Georgia SUI? Georgia SUI (State Unemployment Insurance) is an employer-paid tax that funds unemployment benefits for workers who lose their jobs. It is administered by the Georgia Department of Labor. Registration: Employers must register with the Georgia Department of Labor as soon as they hire their first Georgia employee.

Georgia Compliance Checklist

Deadlines, filing requirements, and official resources.

Key Deadlines

Withholding deposits

Due Varies by liability

Per deposit schedule

Quarterly returns (Q1)

Due April 30

Quarterly

Quarterly returns (Q2)

Due July 31

Quarterly

Quarterly returns (Q3)

Due October 31

Quarterly

Quarterly returns (Q4)

Due January 31

Quarterly

Annual reconciliation

Due February 28

Annual

W-2 state copies

Due January 31

Annual

New hire report

Due Within 10 days of start date

Per hire

How Warp Handles Georgia Payroll

Warp is the only AI-native HR & Payroll platform built for ambitious companies. Instead of clicking through clunky dashboards or Georgia's .gov websites for taxes, Warp's AI agents open your Georgia tax accounts, file every payroll form, and resolve every tax notice automatically.

What Warp handles for Georgia employers:

  • Georgia tax account registration and setup
  • Automated income tax withholding calculations and deposits
  • SUI registration and quarterly filings
  • Annual W-2 and reconciliation filing
  • Tax notice resolution directly with Georgia agencies, so you never spend hours on hold

Every Warp customer gets a dedicated Account Manager and Benefits Advisor included to guide them through payroll setup, multi-state expansion, and benefits selection.

If you don't want to deal with navigating Georgia .gov portals, check out a demo of Warp to see how we can help you stop worrying about compliance and get back to building.

Tax data last verified: March 12, 2026