Sources checked:
Quick answer. Georgia: $9,500 SUTA wage base (2026); 2.7% new employer rate; new hires reported in 10 days; $7.25 minimum wage; no statewide paid sick leave law; no adult meal break rule. 15 of 19 checklist items are confirmed on official pages; 4 are marked not confirmed, with the page to check.
Georgia 2027 employer checklist
1. Register for unemployment tax and withholdingBefore the first payroll.
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ConfirmedOpen a state unemployment tax account
File form DOL-1A (Application for GDOL Tax Account) right after the first Georgia payroll; forms are on GDOL's documents page, and the employer portal is at https://www.dol.state.ga.us/public/uitax/emplportal/login (GDOL FAQ).
Source: Georgia Department of Labor, checked November 2026 · More: Unemployment tax wage bases by state
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Not confirmedTaxable wage base for 2027
Not confirmed — check Georgia Department of Labor: Employers FAQs, Unemployment Insurance.
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ConfirmedTaxable wage base for 2026 (the latest published)
$9,500 per employee in 2026.
GDOL: the taxable wage base is $9,500 under 2012 House Bill 347, effective January 1, 2013.
Source: Georgia Department of Labor: Employers FAQs, Unemployment Insurance, checked November 2026 · More: Unemployment tax wage bases by state
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ConfirmedNew employer tax rate
2.7% for a new employer.
GDOL: new or newly covered employers get a total rate of 2.70% until they qualify for an experience rate. The DOL table lists 2.64%.
Source: Georgia Department of Labor: Employers FAQs, Unemployment Insurance, checked November 2026 · More: Unemployment tax wage bases by state
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ConfirmedQuarterly wage reports and payments
GDOL: the report and total tax payment are due within a month after the quarter ends (April 30, July 31, October 31, January 31); a weekend or legal holiday moves it to the next business day.
Source: Georgia Department of Labor: Employers FAQs, Unemployment Insurance, checked November 2026 · More: Unemployment tax wage bases by state
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ConfirmedState income tax withholding
State income tax applies. New employees fill out the state certificate: G-4, Employee's Withholding Allowance Certificate.
Source: Georgia Department of Revenue: Form G-4 Employee Withholding, checked November 2026
2. Report new hires and check work eligibilityFor every hire, rehire and, where the state says so, contractor.
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ConfirmedReport each new hire to the state
Within 10 days after employees are hired, re-hired or return to work.
- Who: All new hires and rehires.
- How: online. Reports go to the Georgia Department of Human Services at ga-newhire.com.
Source: Official page, checked November 2026 · More: First hire checklist for Georgia
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ConfirmedWorkplace posters
Georgia Department of Labor lists the required posters.
Source: Georgia Department of Labor: GDOL Required Workplace Posters, checked November 2026 · More: First hire checklist for Georgia
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ConfirmedE-Verify for private employers
A private employer with more than 10 employees must be registered with and use E-Verify, and swears to it on an affidavit when applying for or renewing a local business license. Employers with 10 or fewer sign an exemption affidavit instead. Effective: Phased in through local business license (occupation tax certificate) applications: January 1, 2012 for private employers with 500 or more employees, July 1, 2012 for 100 or more, and July 1, 2013 for more than 10.
On January 1st of the below signed year the individual, firm, or corporation employed more than ten (10) employees.
Source: Business License / Occupation Tax Certificate Private Employer Affidavit, City of Marietta, checked November 2026 · More: Georgia E-Verify
3. Set pay at the minimum wage: January 1 and mid-yearCheck every hourly and tipped rate against the floor.
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ConfirmedMinimum wage now (2026)
$7.25 an hour.
Georgia's own rate is $5.15 (employers of 6 or more), so FLSA-covered employers pay the federal $7.25 (US DOL).
Source: U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026), checked November 2026 · More: Minimum wage by state 2027
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ConfirmedMinimum wage change in 2027
$7.25 an hour; no scheduled change in our data.
US DOL's state table (updated November 5, 2026) shows no scheduled change.
Source: U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026), checked November 2026 · More: Minimum wage by state 2027
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ConfirmedTipped employees
Cash wage of at least $2.13 an hour in 2027, with tips making up the rest.
Federal rule: a cash wage of at least $2.13 with tips making up the rest of $7.25 (US DOL tipped table).
Source: U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026), checked November 2026 · More: Minimum wage by state 2027
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ConfirmedRate for: State rate for employers not covered by the FLSA
$5.15 an hour in 2027 ($5.15 in 2026).
US DOL: applies to employers of 6 or more.
Source: U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026), checked November 2026 · More: Minimum wage by state 2027
4. Paid sick leaveAccrual, limits and notice.
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ConfirmedPaid sick leave
No statewide paid sick leave law for private employers.
The Georgia Department of Labor says neither federal nor state law requires an employer to provide vacation, sick or personal leave.
Source: Individuals FAQs: Fair Labor Standards Act (Georgia Department of Labor), checked November 2026 · More: Paid sick leave laws by state
5. Meal and rest breaksAdults and workers under 18.
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ConfirmedMeal breaks for adults
No state requirement, per the state's own page. No Georgia meal period requirement.
Neither the Fair Labor Standards Act (FLSA) nor Georgia law require breaks or meal periods be given to workers.
Source: Georgia DOL: Breaks and meals, checked November 2026 · More: Meal and rest break laws by state
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ConfirmedRest breaks for adults
No state requirement, per the state's own page. No Georgia rest break requirement. Short breaks an employer chooses to give must be paid under federal law.
Neither the Fair Labor Standards Act (FLSA) nor Georgia law require breaks or meal periods be given to workers.
Source: Georgia DOL: Breaks and meals, checked November 2026 · More: Meal and rest break laws by state
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Not confirmedBreaks for workers under 18
Not confirmed — check Georgia DOL: Breaks and meals.
6. Workers' compensationCoverage, posters and proof.
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ConfirmedWorkers' compensation insurance
Every employer that regularly employs three or more people, part-time or full-time.
regularly employing three or more persons, part-time or full time
- Owners and officers: A partner or sole proprietor isn't an employee unless they choose to be included. Corporate officers and LLC members count as employees; they may exempt themselves by filing Form WC-10 with the insurer.
- Poster: Post the Board's Bill of Rights for the injured worker and a Panel of Physicians (P1 or P3), with the insurer's name or the self-insurance certificate.
- Check a policy: Use the Board's Employer Insurance Coverage Search; it's for checking coverage, not for filing a claim.
- The Board's Enforcement Division takes reports of employers without coverage at (404) 657-7285.
Source: Employer Information | State Board of Workers' Compensation, checked November 2026 · More: Georgia workers' comp
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ConfirmedIf there's no coverage
A civil penalty of $500 to $5,000 per occurrence, plus possible attorney's fees and a 10% increase in compensation. Willful failure is a misdemeanor with a fine of $1,000 to $10,000, up to 12 months in jail, or both.
Source: Employer Information | State Board of Workers' Compensation, checked November 2026 · More: Georgia workers' comp
7. Final payWhen someone leaves.
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Not confirmedFinal pay when you let someone go
Not confirmed — check Georgia DOL: Individuals FAQs, Laws and Regulations.
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Not confirmedFinal pay when an employee quits
Not confirmed — check Georgia DOL: Individuals FAQs, Laws and Regulations.
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ConfirmedFor a laid-off employee: the state's work search rule
At least 3 new reportable job contacts each week, with employers you haven't contacted before.
Source: GDOL: Learn about work search requirements, checked November 2026 · More: Unemployment work search rules by state
8. Year-end W-2 and 1099 filingState copies, due in early 2027 for 2026 pay.
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ConfirmedState copies of W-2s and 1099s
1099s are only required to be submitted if there is Georgia withholding.
- W-2s: For 2026: February 1, 2027
- 1099s: 1099-NEC with W-2s; other 1099s about a month later (for 2026: February 1, 2027 and March 1, 2027)
- Annual reconciliation: Form G-1003 (withholding income statement transmittal), due Same dates as the W-2s and 1099s it transmits.
- Electronic filing: Employers mandated to file and pay electronically, and those federally required to file income statements electronically, must file the G-1003 and related income statements electronically.
Source: Georgia DOR: Withholding Tax Due Dates, checked November 2026 · More: Georgia 1099 filing requirements
Key dates for 2027
Only the dates our files state. A date on a weekend or holiday is flagged, not moved, unless the agency's page says it moves.
| Date | What | Source |
|---|---|---|
| Sunday, January 31, 2027 | Unemployment tax report and payment for the fourth quarter of 2026 Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). | |
| Monday, February 1, 2027 | W-2s, 1099-NEC with Georgia withholding and Form G-1003 | |
| Monday, February 1, 2027 | Form W-2 Copy A (with W-3) to SSA, and employee copies (federal) | |
| Monday, February 1, 2027 | Form 1099-MISC copies to payees (federal) | |
| Monday, February 1, 2027 | Form 1099-NEC to the IRS and to each payee (federal) | |
| Monday, March 1, 2027 | Other 1099s with Georgia withholding and Form G-1003 | |
| Monday, March 1, 2027 | Form 1099-MISC to the IRS on paper (federal) | |
| Wednesday, March 31, 2027 | Form 1099-MISC to the IRS electronically (federal) | |
| Friday, April 30, 2027 | Unemployment tax report and payment for the first quarter of 2027 | |
| Saturday, July 31, 2027 | Unemployment tax report and payment for the second quarter of 2027 Falls on a Saturday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). | |
| Sunday, October 31, 2027 | Unemployment tax report and payment for the third quarter of 2027 Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). |
Still to confirm
- Taxable wage base for 2027: check Georgia Department of Labor: Employers FAQs, Unemployment Insurance
- Breaks for workers under 18: check Georgia DOL: Breaks and meals
- Final pay when you let someone go: check Georgia DOL: Individuals FAQs, Laws and Regulations
- Final pay when an employee quits: check Georgia DOL: Individuals FAQs, Laws and Regulations
Georgia kit
Georgia Employer Compliance Kit 2027
This checklist as a printable document with every source link and check date, a 2027 deadline calendar, a start-here guide, and an Excel workbook with a deadline tracker and new-hire and pay-change checklists, all built from the same data as this page.
Get the kit, $19 Or the 2027 Employer Compliance Bundle (7 Kits), $59
General information, not legal, tax or payroll advice. We are not lawyers, and MCC Solutions is not a law firm or a payroll service. Nothing here guarantees compliance. Rules change, cities and counties can add their own, and the agency's own page has the final word.
Common questions
What is the Georgia unemployment tax wage base for 2027?
Not confirmed in our data files. Check Georgia Department of Labor: Employers FAQs, Unemployment Insurance (https://dol.georgia.gov/node/2291). The latest published base is $9,500 per employee in 2026.
How soon must a Georgia employer report a new hire?
Within 10 days after employees are hired, re-hired or return to work.
What is the Georgia minimum wage in 2027?
$7.25 an hour; no scheduled change in our data. US DOL's state table (updated November 5, 2026) shows no scheduled change.
Does Georgia require paid sick leave?
No statewide paid sick leave law for private employers.
When is a final paycheck due in Georgia?
Not confirmed in our data files. Check Georgia DOL: Individuals FAQs, Laws and Regulations (https://dol.georgia.gov/faqs-individuals/individuals-faqs-laws-and-regulations).
Does Georgia require state W-2 or 1099 filing?
1099s are only required to be submitted if there is Georgia withholding. W-2s: For 2026: February 1, 2027 1099s: 1099-NEC with W-2s; other 1099s about a month later (for 2026: February 1, 2027 and March 1, 2027)
Do Georgia employers need workers' comp?
Every employer that regularly employs three or more people, part-time or full-time.
Related: Employer compliance by state · 2027 changes for employers