Short answer. O.C.G.A. s. 34-8-49 (2021 code text on Justia): the taxable amount is "January 1, 2013, and thereafter - $9,500.00", with no end date; GDOL's FAQ also gives $9,500 under 2012 House Bill 347. The amount stays until the General Assembly changes it. New employers pay 2.7%.
$9,500
taxable wages per employee for 2027
Unemployment tax at a glance
- 2027 wage base
- $9,500 (unchanged)
- 2026 wage base
- GDOL: the taxable wage base is $9,500 under 2012 House Bill 347, effective January 1, 2013.
- New employer rate
- 2.7%. 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%.
- Rate range
- 0.04%–8.1% (2026). US DOL table, effective January 2026.
- Employee share
- None for unemployment insurance on the pages we read
- Agency
- Georgia Department of Labor
- Registration
- Register or open an 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).
What it costs: an example
Three employees at the new employer rate of 2.7% on the $9,500 base, with wages paid evenly through 2027. FUTA is 0.6% of the first $7,000. The employee share, if any, isn't included.
Hiring in another state? Employer registration in Georgia, done for you, or a free bookkeeping health check.
| Employee | Annual wages | SUTA | Base reached | FUTA |
|---|---|---|---|---|
| Part time | $4,000.00 | $108.00 | Not reached | $24.00 |
| Around the base | $9,500.00 | $256.50 | Q4 | $42.00 |
| Above the base | $17,000.00 | $256.50 | Q3 | $42.00 |
Total for the three: $621.00 state plus $108.00 federal. Run your own staff in the SUTA and FUTA calculator set to Georgia.
Quarterly reports and payments
| Quarter | Wages paid | Due |
|---|---|---|
| Q1 | January–March | April 30 |
| Q2 | April–June | July 31 |
| Q3 | July–September | October 31 |
| Q4 | October–December | January 31 (next year) |
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.
Setting up the account for 2027
- Register for an 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).
- Set the 2027 wage base of $9,500 in payroll.
- Use 2.7% until your rate notice arrives; then enter the notice rate for the year.
- Put the four report dates (April 30, July 31, October 31, January 31) on the calendar.
- Keep each rate notice and wage base change with your payroll records; FUTA's 5.4% credit depends on paying the state tax on time.
Sources
- Georgia Department of Labor: Employers FAQs, Unemployment Insurance
- Georgia DOL: Information About Unemployment Insurance for Employers, Tax Reporting & Liability (DOL-4E)
- US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026
- US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)
- US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)
- IRS: FUTA credit reduction (page last reviewed September 8, 2026)
- Justia (statute text) (secondary source): O.C.G.A. s. 34-8-49 (2021 Georgia Code, statute text on Justia)
Sourced from official pages; a few facts from vetted secondary sources, marked "(secondary source)".
General information, not tax or legal advice. Checked November 2026 against the official pages above. States set each employer's own rate every year, and a base or rate can change after we check. Use the rate on your state notice, and confirm with the state agency, your payroll provider or a tax professional before you file. MCC Solutions isn't affiliated with any government agency.
Georgia unemployment tax questions
What is the Georgia unemployment tax wage base for 2027?
$9,500 per employee, the same as 2026. O.C.G.A. s. 34-8-49 (2021 code text on Justia): the taxable amount is "January 1, 2013, and thereafter - $9,500.00", with no end date; GDOL's FAQ also gives $9,500 under 2012 House Bill 347. The amount stays until the General Assembly changes it.
What SUTA rate does a new employer pay in Georgia?
2.7%. 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%. On a full $9,500 base that's $256.50 per employee for the year.
When are Georgia quarterly unemployment reports due?
first quarter April 30, second quarter July 31, third quarter October 31, fourth quarter January 31. 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.
What is the range of Georgia unemployment tax rates for 2026?
0.04%–8.1% of taxable wages. US DOL table, effective January 2026. An established employer's own rate is on the notice the state mails each year; at the top rate one employee on a full $9,500 base costs $769.50.
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