Georgia

$7.25 / hour

"The federal minimum wage is $7.25 per hour. [...] Effective July 24, 2009, the federal minimum wage increased to $7.25 per hour. Georgia’s minimum wage is $5.15 per hour, however, with some limited exceptions, the federal minimum wage rate applies." (Georgia DOL).

Effective

2009-07-24

Checked

2026-08-09

1.5%

Unless specifically exempted, employees must receive overtime pay for hours worked in excess of 40 in a workweek at a rate of one and one-half their regular rates of pay.

Checked

2026-08-10

A worker not meeting the statutory tests for independent-contractor exemption in O.C.G.A. § 34-8-35(f) is an employee; services for wages are employment unless the worker is free from control and customarily engaged in an independent business, or a qualifying IRS SS-8 determination decided against employee status.

Effective

2022-07-01

Checked

2026-08-10

Georgia law permits payment of salaries to officials, superintendents, or other heads or subheads of departments on a monthly or less frequent basis, but all other employees must be paid on a semimonthly or more frequent basis.

Checked

2026-08-10

In Georgia, the governing rule for final pay is federal: Wages required by the FLSA are due on the regular payday for the pay period covered. Some states may have laws concerning final payments to employees. Where an employee is subject to both the state and Federal wage payment requirements, the employee is entitled to the more timely payment (elaws FLSA Advisor, FAQ 031).

Checked

2026-08-09

As of 2026-08-16, the LexPayroll registry records no general pay stub / wage statement requirement for private employers in Georgia, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Georgia's official publisher, linked here, is where to confirm.

Checked

2026-08-16

Georgia does not have laws identifying what voluntary deductions may be made from employees' paychecks and does not specifically require written consent, but written authorization is often needed to prove that the deduction was authorized.

Checked

2026-08-10

O.C.G.A. § 34-7-2 requires employers to make wage payments using cash, check, or credit transfer to an employee's account with a bank or financial institution upon the employee's consent.

Checked

2026-08-10

Neither the Fair Labor Standards Act nor Georgia law require breaks or meal periods be given to workers.

Checked

2026-08-10

As of 2026-08-16, the LexPayroll registry records no general working time requirement for private employers in Georgia, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Georgia's official publisher, linked here, is where to confirm.

Checked

2026-08-16

The Protecting Georgia Businesses and Workers Act prohibits local government entities from regulating the hours or scheduling that an employer is required to provide employees or otherwise regulating employee output during work hours.

Effective

2022-05-05

Checked

2026-08-10

Amounts paid as allowance or reimbursement for travel or other business expenses actually incurred and accounted for by an employee are not wages, while reimbursement of expenses that do not meet legal documentation requirements is included in wage records.

Checked

2026-08-10

Commissions must be paid according to the terms of a sales representation agreement, and wholesale products sales representatives must be paid all commissions within 30 days after termination of the sales representation agreement.

Checked

2026-08-10

Georgia unemployment insurance law includes bonuses in the definition of wages that must be reported, and wages for UI are reported when paid.

Checked

2026-08-10

There is no requirement in the Fair Labor Standards Act for severance pay; severance pay is a matter of agreement between an employer and an employee under the employment contract.

Checked

2026-08-10

As of 2026-08-16, the LexPayroll registry records no general holiday / premium pay requirement for private employers in Georgia, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Georgia's official publisher, linked here, is where to confirm.

Checked

2026-08-16

As of 2026-08-16, the LexPayroll registry records no general prevailing wage requirement for private employers in Georgia, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Georgia's official publisher, linked here, is where to confirm.

Checked

2026-08-16

An employer with 25 or more employees shall allow employees who work at least 30 hours per week to use up to five days of earned sick leave per calendar year for the care of an immediate family member; the provision does not require an employer to offer sick leave.

Effective

2017-07-01

Checked

2026-08-10

As of 2026-08-16, the LexPayroll registry records no general paid family & medical leave requirement for private employers in Georgia, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Georgia's official publisher, linked here, is where to confirm.

Checked

2026-08-16

Employees must be excused from work to attend judicial proceedings in response to a subpoena, summons for jury duty, or other court order, and an employer may not discharge, discipline, or otherwise penalize an employee summoned for jury duty.

Checked

2026-08-10

4.99%

The Georgia income tax rate was reduced from 5.19% to 4.99%, and employers can begin withholding at the new rate of 4.99% starting May 11, 2026.

Effective

2026-05-11

Checked

2026-08-10

Employees are required to submit Form G-4 to their employers indicating name, address, Social Security number, filing preference, and number of allowances, and employers must maintain a copy for their records.

Checked

2026-08-10

4.99%

Taxable wages include all compensation to an employee for services performed, including salaries, tips, commissions, bonuses, fees, or any other item of value paid for services as an employee.

Effective

2026-05-11

Checked

2026-08-10

Employers must withhold Georgia income tax from taxable wages of residents for services inside or outside Georgia and from taxable wages of nonresidents for services in Georgia; withholding is not required for residents working outside Georgia when the other state requires withholding.

Checked

2026-08-10

As of 2026-08-16, the LexPayroll registry records no general local taxation requirement for private employers in Georgia, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Georgia's official publisher, linked here, is where to confirm.

Checked

2026-08-16

2.64% · wage base $9,500

Taxable wage base: $9,500 per employee per year. Experience-rated employer rates: 0.04% to 8.10%. New employer rate: 2.64%.

Effective

2026-01-01

Checked

2026-08-09

As of 2026-08-16, the LexPayroll registry records no general disability insurance (sdi/tdi) requirement for private employers in Georgia, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Georgia's official publisher, linked here, is where to confirm.

Checked

2026-08-16

Every employer regularly employing three or more persons, part-time or full time, shall provide workers' compensation insurance coverage.

Checked

2026-08-10

Annual status applies at $800 or less per year, quarterly status at $200 or less per month but more than $800 per year, monthly status above $200 per month, and semiweekly status above $50,000 in the lookback period; more than $100,000 for a payday is due the next banking day.

Effective

2026-01-01

Checked

2026-08-10

Monthly payers must file Form G-7 Quarterly Return by the last day of the month following the quarter; quarterly payers file and remit Form G-7 by that date, and Form G-7 is required even when no tax was withheld for the quarter.

Effective

2026-01-01

Checked

2026-08-10

Employers must submit copies of W-2, 1099, and other income statements with Form G-1003 for payments subject to Georgia withholding; W-2s and 1099-NECs are due January 31 for the preceding year.

Effective

2026-01-01

Checked

2026-08-10

Georgia Statute 19-11-9.2 requires all employers to report newly hired and re-hired employees to a state directory within ten days of their hire date.

Checked

2026-08-10

When an employer receives an order to withhold an amount from an employee's wages, the employer cannot refuse to attach the wages by deducting the required amount; Georgia law prohibits terminating an employee on the basis of a single garnishment.

Checked

2026-08-10

An employer may not discriminate on the basis of sex by paying wages at a rate less than the rate paid to the opposite sex, except under a seniority system, merit system, production system, or differential based on a factor other than sex.

Checked

2026-08-10

As of 2026-08-16, the LexPayroll registry records no general pay transparency requirement for private employers in Georgia, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Georgia's official publisher, linked here, is where to confirm.

Checked

2026-08-16

As of 2026-08-16, the LexPayroll registry records no general salary history ban requirement for private employers in Georgia, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Georgia's official publisher, linked here, is where to confirm.

Checked

2026-08-16

The practical alternative for unpaid wages is to file a wage claim against the employer in Magistrate Court in the county where the employer is located; the filing fee can be collected with wages if the court rules for the worker.

Checked

2026-08-10

Official Georgia Code requires the specified Georgia Department of Labor documents to be posted in the workplace.

Checked

2026-08-10

Georgia child-labor laws protect minors under 18 through age, hour, hazardous-occupation, and prohibited-occupation restrictions; an employment certificate must be maintained at the worksite for covered minor workers.

Checked

2026-08-10

Georgia law requires employers with more than ten employees to register and participate in E-Verify as a condition of obtaining or renewing a business license.

Checked

2026-08-10

Employers can register for a withholding number through the Georgia Tax Center; employers must register first and then file and pay with a valid withholding number.

Checked

2026-08-10

Section 34-8-121 requires all employers to keep accurate and up-to-date employee records, and employer records must be maintained for at least seven years from the date payments were due and/or paid for auditing purposes.

Checked

2026-08-10

5%

Late payment is subject to $25 plus 5% of tax due and late filing to 5% of tax due, accruing monthly up to $25 plus 25% of tax due; interest for periods beginning on or after July 1, 2016 uses the Federal Reserve prime rate plus 3% annually.

Checked

2026-08-10

As of 2026-08-16, the LexPayroll registry records no general statute of limitations requirement for private employers in Georgia, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Georgia's official publisher, linked here, is where to confirm.

Checked

2026-08-16