Georgia Compliance and Regulatory Resources

Georgia employment compliance is difficult. Paychex offers automated compliance notifications, an enhanced HR library, and other resources to help you stay ahead. Dive into Georgia tax rates and limits, workplace safety, and more.

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State Tax Rates and Limits

State Supplemental Withholding Rate*

5.39%

2026 GA Withholding Tables

State Unemployment Taxable Wage Base Limit

$9,500

State Unemployment Rate Range for Employers

0.06% to 8.10%

State Unemployment New Employer Rate

2.64%

State Hourly Minimum Wage

$5.15 (Special rules apply to minimum wage standards for this state. Refer to state laws.)

State Minimum Wage for Tipped Employees

$2.13 (Special rules apply to minimum wage standards for this state. Refer to state laws.)

GA wage and hour information

E-Verify

Businesses employing more than 10 full-time employees or any business regardless of employee count that holds a public contract must enroll in the federal work authorization program unless they do not plan to hire any employees.

Penalties: Employers could face criminal or civil action from the state attorney general to ensure compliance. If found to have committed a good faith violation, employers would have 30 days to address the issue and come into compliance.

Note to employers: Employers have requirements once enrolled in E-Verify, including but not limited to completion of Form I-9 and its verification (the Three Day Rule). Noncompliance could lead to significant civil fines. Some local municipalities also have E-Verify requirements.

State Tax ID Registration

Withholding Registration

All employers are required to have an active Georgia state withholding account number to file electronically with the Georgia Department of Revenue (GDOR).

Paychex must also be authorized as the Third-Party Administrator (TPA) on the account for making any adjustments to returns and payments on your behalf.

Register new business

Go to GDOR New Business Registration Website.
- Refer to New Business Registration video for more information.
Read through the information and click Next on the bottom right of the page to begin the application.
Complete the application.
You’ll receive an email from GDOR containing your new Georgia Tax ID.
- Georgia Tax Identification Number Format: XXXXXXX-AA.
  - Seven assigned numbers, dash, and two assigned letters.
Enter your new account number in Paychex Flex^® to ensure your account is updated and email your registration confirmation document to your Paychex Service Professional.
- Refer to the Updating Tax Agency IDs in Paychex Flex instructions to update the information in the application.
Refer to Designating Paychex as your Third-Party Administrator (TPA) for instructions.

Designating Paychex as your Third-Party Administrator (TPA)

Complete and notarize the GDOR Power Of Attorney (POA).
Email your POA form to your Paychex Service Professional.
- If you’ve received an email from a Paychex Team requesting TPA access, please reply to the email with a copy of your POA form.

Additional resources

State Unemployment Insurance (SUI) Registration

Employers are required to have an active state unemployment insurance (SUI) number to file electronically with the Georgia Department of Labor (GDOL).

Paychex must also be authorized as the Third-Party Administrator (TPA) on the account for making any adjustments to returns and payments on your behalf.

How to register a new business

Registering for your GDOL tax account can be completed in two ways:
- To register immediately, and receive your GDOL, use the Online Employer Tax Application.
- Or register using a paper application.
  Note: If you click the application link, it will automatically download the paper application.
- This method can take up to thirty (30) days to process.
- Complete and send form to:
  Georgia Department of Labor
  P O Box 740234
  Atlanta, GA 30374-0234
- Or fax the form to:
  Adjudication Section
  404-232-3285
- Employer ID Number Format: XXXXXX-XX (8-digit number)
Enter your new account number in your Paychex Flex^® account to ensure your Paychex account is updated and email your registration confirmation document to Paychex Service Professional.
- Refer to the Updating Tax Agency IDs in Paychex Flex instructions to enter the information in the application.
Authorize Paychex as your Third-Party Administrator.
- See Designating Paychex as Your Third-Party Administrator (TPA) for instructions.

Designating Paychex as your Third-Party Administrator (TPA)

Complete the Georgia SUI Power of Attorney (POA)
- Refer to this sample of the POA for more information.
If you have received an email from a Paychex Team requesting TPA access, please reply to the email with a copy of your POA form.

Additional Resources

Workplace Safety

OSHA

Georgia is a federal OSHA state but does have required safety training on topics pertinent to specific jobs and workplaces. Additional contact information available.

Workers' Compensation

Coverage is mandatory for employers with three (3) or more employees. Officers and members are considered in the employee count even though they may be excluded.