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Georgia Payroll Tax Guide 2022: Laws, Taxes, and more

File your Georgia state taxes with confidence using our expertly curated resources. Learn the latest on Georgia payroll taxes, rates, policies, and more, below.

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1. Setting Up Your Business

Before registering with the state of Georgia, businesses must have a federal Employer Identification Number (EIN) and an Electronic Federal Tax Payment System (EFTPS) account.

CAVU - Setting Up Your Business

How to Apply for an Employer Identification Number (EIN)

The IRS manages the application process for an EIN. To apply digitally, follow the instructions below:

  1. Determine Your Eligibility
    Principal businesses located in the United States or U.S. Territories are eligible to file for an EIN online through the IRS. To apply, the person must have a valid Taxpayer Identification Number (SSN, ITIN, EIN).

    Applicants are limited to one EIN per responsible party per day. Per the IRS, “The ‘responsible party’ is the person who ultimately owns or controls the entity or who exercises ultimate effective control over the entity. Unless the applicant is a government entity, the responsible party must be an individual (i.e., a natural person), not an entity.”
  2. Complete Online Application
    Businesses must complete the IRS’s digital application to properly request an EIN. To view the application, click here.
    Applications must be completed in one session, as there is no option to save or return at a later time. Sessions that are inactive for more than 15 minutes will expire.
  3. Submit Online Application
    After completing and submitting the online application, applicants will immediately receive their EIN.
    The IRS recommends businesses download, save, and print their EIN confirmation notice.

How to Enroll in the Electronic Federal Tax Payment System (EFTPS)

The IRS manages the application process for the EFTPS. To apply digitally, follow the instructions below:

  1. Begin Enrollment
    To start, visit http://eftps.gov and click “Enroll.”
  2. Accept the Privacy Act and Paperwork Reduction Act
    Complete the first step (“Start”) from the enrollment tab by reviewing the Privacy Act and Paperwork Reduction Act.
    After reading, check the box next to “I accept the Privacy Act and Paperwork Reduction Act.”
    Select “Business” under the “Enroll me as:” prompt to continue.
  3. Complete Enrollment Form
    Note: If you used a coupon in the past two years or if your business is less than a year old, you are pre-enrolled in EFTPS (per EFTPS.gov).
    Complete the Enrollment form by filling in each section with the appropriate information – EIN, business name, location, contact information, and payment information.
    Click the “Review” button to continue.
  4. Review Enrollment Form
    Prior to submitting, review the EFTPS form to ensure all information is accurate.
    Click the “Complete” button to continue.
  5. Complete Enrollment Form
    On this screen, you will receive confirmation for submitting your EFTPS enrollment application. Within seven business days, you will receive your PIN in the mail.
    This PIN is used for logging in to your business’s EFTPS account.

2. Register with the Georgia Secretary of State

After receiving your EIN and EFTPS account, your business can register with the Georgia Secretary of State.  Applicants are recommended to submit their registration digitally via the state’s online portal but can also submit via U.S. postal service.

Required Information

Regardless of the submission method, Georgia businesses are required to provide the following information:

  • Federal Employer Identification Number (FEIN)
  • Name of business 
  • Business structure (corporations, LLCs, partnerships, etc.)
  • North American Industry Classification System Code (NAICS)
  • Name, address, and Social Security Number (SSN) for all managing associates (owners, partners, officers, etc.)
  • Email address
  • Tax registration

Note: sole proprietorships can register as individuals for business-related taxes.

 

Registering Your Business Online

To register a business in Georgia, all employers must create a Georgia Tax Center account and submit the appropriate information. Doing so is simple:

  1. Visit the Georgia Tax Center.
  2. Sign up for online access by completing the appropriate digital forms.
  3. Receive the confirmation number via the provided email address.
  4. Log on to the Georgia Tax Center.
  5. Under the “I want to" section, select “Register as a ____” (sole proprietorship, LLC, corporation, partnership, etc.).
  6. Follow the instructions to complete registration.

CAVU - Required Information

Registering Your Business by Mail

While the state of Georgia recommends online registration, employers in the state can register their businesses via mail.

Each type of company will have slightly different registration requirements outlined on the state of Georgia’s website. Regardless of the type of company, however, all forms should be sent to the following address:

Office of Secretary of State
Corporations Division
2 Martin Luther King Jr. Dr. SE
Suite 313 West Tower
Atlanta, Georgia 30334

Use the guides below to learn more about the appropriate procedures, forms, and fees that your business must complete.

Note: in general, businesses can expect a processing time of 15 days. By paying a premium, businesses can expedite the process to 2 days ($100), same day ($250), or within an hour ($1,000).

Registering a Domestic LLC:

  1. Download and complete the Articles of Organization for LLC (CD 030) Form via the Georgia Secretary of State website. Businesses may also draft and submit their own form.
  2. Download and complete the Transmittal Form — Limited Liability Companies (231) via the Georgia Secretary of State website.
  3. Mail the completed Articles of Organization, Transmittal Form, and a $110 filing fee (check or cash) to the above address.

Registering a Domestic Corporation:

  1. Draft an Article of Incorporation by downloading and completing the Filing Procedure – Corporation form via the Georgia Secretary of State website. 
  2. Download and complete the Transmittal Form - Corporation (CD 227) via the Georgia Secretary of State website.
  3. Mail the completed Articles of Incorporation, Transmittal Form, and a $110 filing fee (check or cash) to the above address.

Registering a Domestic Limited Partnership:

  1. Draft a Certificate of Limited Partnership for the limited partnership.
  2. Download and complete the Transmittal Form — Limited Partnership (246) via the Georgia Secretary of State website.
  3. Mail the completed Certificate of Limited Partnership, Transmittal Form, and a $110 filing fee (check or cash) to the above address.

Registering a Foreign LLC:

  1. Download and complete the Application for Certificate of Authority CD 241 via the Georgia Secretary of State website. 
  2. Mail the completed Application for Certificate of Authority and a $235 filing fee (check or cash) to the above address.

Registering a Foreign Corporation:

  1. Download and complete the Certificate of Authority for your foreign corporation via the Georgia Secretary of State website:

Registering a Foreign Limited Partnership (LP/LLLP):

  1. Download and complete the Certificate of Authority (CD251) via the Georgia Secretary of State website.
  2. Mail the completed Application for Certificate of Authority and $235 filing fee (check or cash) to the address listed above.

Registering a Foreign Limited Partnership (LLP):

  1. Download and complete the Application for Certificate of Authority (CD2000) via the Georgia Secretary of State website.
  2. Mail the completed Application for Certificate of Authority and $210 filing fee (check or cash) to the address listed above.

3. Set Up Payroll

Each company will have a different payroll structurally, largely influenced by their industry and focus. The main decisions when setting up a payroll are:

  • Payment method (direct deposit or paper check)
  • Pay periods (weekly, bi-weekly, semi-monthly, or monthly)

Click here to learn more about managing your company’s payroll in-house or with a service.

4. Collect Employee Payroll Forms

Typically completed during the onboarding of new hires, businesses must collect the following forms for all employees to be compliant with state and federal requirements:

Note: All employees must complete their I-9 verification no later than their first day of work. I-9 forms must be stored for three years after the hire date, one year after employment ends, or whichever is later.

CAVU - Collect Employee Payroll Forms

5. Collect, Review, and Approve Timesheets

For hourly and salary non-exempt employees, businesses must collect, review, and approve all timesheets within the appropriate time frame. Timesheets can be digital or paper.

To manage timesheets with ease, businesses can utilize time and attendance solutions such as CAVU HCM.

Combining software and concierge services, CAVU improves the employee experience and eliminates errors without adding extra stress to your operation. Led by experts on all local, state, and federal policies and regulations, CAVU helps manage every part of your payroll process, including yearly filings, time and attendance, tax credit applications, and more.

To review pay period guidelines for the state of Georgia, click here.

6. Calculate Payroll and Pay Employees

To pay employees for their timesheets, businesses must first calculate their payrolls. To calculate your company’s payroll and pay your employees, follow the six steps below:

  1. Calculate Total Time Worked for Period for Each Employee

    To manage their payroll, employers must determine how many hours their employees worked in a pay period. How businesses execute this step depends on if an employee is salaried or hourly and non-exempt or exempt. Follow the appropriate step below.

    Note: Employers must classify their employees correctly according to the Fair Labor Standards Act (FLSA) or risk costly compliance violations. Misclassifying employees as exempt from overtime (when they are non-exempt) is one of the most common Fair Labor Standards Act (FLSA) violations and a focal point for government enforcement.

    • For Salaried Employees

      An employee exempt from the FLSA typically must be paid a salary above a certain level and work in an administrative, professional, executive, computer, or outside sales role. Generally, salaried employees are expected to work a minimum of 40 hours per week but are exempt from receiving overtime wages.

      Due to this dynamic, payroll managers can assume that pay for each period will be the same. Generally, employers do not track their salaried employees' work time.

      The U.S. Department of Labor’s online duties test can be used to determine the exemption eligibility of an employee.

    • For Non-Exempt Salaried Employees

      If Georgia employees are classified as non-exempt, they are entitled to overtime pay for work that exceeds 40 hours in a work week (consecutive seven-day period). Non-exempt employees can earn a salary or hourly wage.

      To calculate the payroll of non-exempt salaried employees, calculate the total work hours for a single pay period, noting overtime hours. The total wages for each employee will be their salary for minimum hours worked plus any overtime wages. Overtime wages should be paid at the employee's salary, broken down into an hourly rate times one-and-one-half.

    • For Hourly Employees

      To calculate the total time worked for a period for an hourly employee, all that is needed is simple math.

      Add total hours worked for a given work week using a timesheet or clocked hours.
      Regardless of payroll frequency, this should be done weekly for Georgia businesses.

    • Calculating Gross Pay

      Gross pay is an employee’s total earnings before taxes and deductions. Calculating gross pay is done by multiplying an employee’s hourly rate by their hours worked. For non-exempt employees, work beyond 40 hours in a workweek should be paid at a rate of time and one-half.

  2. Total Payroll Deductions

    Per federal regulations, employers must subtract payroll deductions from gross pay before determining their employees’ total pay. There are pre-tax and post-tax deductions, each with its own requirements.

    The most common pre-tax deductions are:

    • Retirement contributions - IRA accounts, 401(k), 403(b)
    • Insurance premiums - health, vision, dental, life
    • Wage garnishes - court-ordered deductions for employees who fail to repay debt
    • Union dues
    • Child support payments

    There is an extensive list of pre-tax deductions. Regardless of what you use, all deductions will reduce gross pay.

  3. Calculate Total Payroll Taxes

    • Employee Taxes

      To calculate the total taxes owed by each employee, employers will need to determine the percentage of income that should be withheld from local, state, and federal income using the employee’s W-4 form.

      Below are the types of taxes that will be withheld:


      Before calculating total taxes, businesses must first account for all pre-tax deductions. Doing so is simple: subtract pre-tax deductions from total gross pay.

      Note: there is no local income tax in the state of Georgia.

    • Employer Taxes

      In addition to calculating the withheld taxes for each employee, businesses are responsible for their own taxes.

      The following is a list of payroll-related taxes required for businesses in the state of Georgia:

      • Social Security (6.2%)
      • Medicare (1.45%)
      • Federal Unemployment Insurance (FUTA + 0.6%
      • State Unemployment Insurance Taxes (2.7%*)

      *Georgia’s State Unemployment Insurance Tax rate is 2.7% for new businesses. For established businesses, rates are based upon their “experience rating.” To learn more, visit the Georgia Department of Labor.

  4. Subtract Deductions and Taxes from Gross Pay

    To calculate an employee’s net pay, subtract total deductions and total taxes from gross income.

    Net Pay = Gross Pay - (Non-Tax Deductions + Tax Deductions)

    CAVU - Subtract Deductions and Taxes from Gross Pay
  5. Distribute Employee Paychecks

    While businesses can choose their payment schedule, they still must follow state guidelines set by GA Statute 34-7-2.

    Per the statute, Georgia employers must pay their employees on a defined payment schedule. At a minimum, these payments must occur twice per month, otherwise known as semi-monthly; employers can implement higher pay frequencies at their discretion. Regardless of frequency, pay dates must be consistent.

    Paychecks can be distributed via cash, check direct deposit, or payroll card account.

7. Pay and File Payroll Taxes with Georgia and the Federal Government

To comply with state and federal regulations, all businesses must file payroll taxes using the appropriate forms. Forms can be submitted by mail or digitally. 

For more information on federal or state tax forms, click the appropriate link below:

For additional information, use the resources below.

For assistance on federal forms, employers can contact the IRS at 1-800-829-1040 or http://www.irs.gov.

For assistance on Georgia state forms, employers can use the following methods:

Georgia State Contact Information

Business Taxpayer Hotline

877-423-6711 

Taxpayer Email Assistance

Go to the Link

Internet Address

Go to the Link

8. Document and Store Payroll Records

Per the Fair Labor Standards Act (FLSA) and Georgia Statute 34-4-5, employers in the state of Georgia are required to record, document, and store employee records. For each employee, the following information is required to be recorded and stored:

  • Employee's full name and Social Security Number
  • Address, including zip code
  • Birth date
  • Sex and occupation
  • Time and day of the week when an employee's work week begins
  • Hours worked each day
  • Total hours worked each workweek
  • The basis on which employee's wages are paid (e.g., "$9 per hour", "$440 a week", "piecework")
  • Regular hourly pay rate
  • Total daily or weekly straight-time earnings
  • Total overtime earnings for the workweek
  • All additions to or deductions from the employee's wages
  • Total wages paid each pay period, date of payment, and the pay period covered by the payment

The state of Georgia does not have designated requirements for how long private employers must maintain their payroll records. However, private employers must still keep all payroll records for at least three years and maintain records for determining wages for two years, per the FLSA.

9. Complete Year-End Payroll Tax Reports

By January 31 of each year, employers are required to issue to employees and file W-2s for the previous year. For contractors, businesses should use 1099 forms.

W-2s for each employee are typically completed via payroll software and show important information, including annual earnings, taxes withheld, and other information the employee needs to file their state and federal income tax returns.

Looking for a payroll solution built for your Georgia business?

Look no further. Led by experts on your local, state, and federal policies, CAVU HCM’s payroll solution is the perfect fit. Let manage your entire payroll process – including time and attendance, yearly filings, application of tax credits, and more. 

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Georgia Payroll Laws, Taxes, and Regulations

In the state of Georgia, employers required to withhold Federal Income Tax for employee compensation, wages, and salaries must also withhold State Income Tax. 

Withholding agents are legally responsible for their appropriate taxes, even if they fail to withhold from their employees. 

This section will overview the State of Georgia’s payroll and tax requirements, which all withholding agents must adhere to.

For more information, visit https://dor.georgia.gov/withholding.

1. FICA and Employment Taxes

Established by the federal government under IRC section 3121(a), the Federal Insurance Contributions Act (FICA) requires all businesses to deduct federal taxes from each paycheck. Unlike individual taxes, FICA is paid by both the employer and employer, typically at a rate of 7.65% of taxable wages to the IRS. 

Unless specifically excluded by statute, all forms of payment (cash, check, deposit, etc.) are considered taxable. The same rule applies to types of base pay, such as hourly, weekly, piecework, and more.

While nearly all forms of payment are included in FICA’s policies, the following types of compensation are exempt:

  • Wages paid after an employee’s death
  • Wages paid to disabled employees who collect Social Security disability insurance benefits
  • Expense reimbursements for driven mileage
  • Retirement contributions by an employer

The Social Security Administration establishes the maximum taxable wage for FICA each year.
For 2022, this amount is $147,000, a slight rise from $142,800 in 2021.

2. State Withholding

Typically, Georgia employers must withhold 5.75% of taxable wages from employee pay, which will be remitted to the state. 

To correctly calculate the state income tax withheld, employers must have Form G-4 for each employee. Employers can find their estimated state withholding rate using Form G-4 (Georgia State Employee Withholding) and the withholding tax tables in Georgia’s Tax Guide.

CAVU - State Withholding

3. Unemployment Insurance Taxes

Unemployment Insurance is a form of financial aid that assists eligible workers while they seek new employment. Typically ordered at the state level, the federal government can administer unemployment insurance during periods of crisis, including the COVID-19 pandemic.

Similar to other taxes, all businesses contribute to the funding of unemployment insurance through their tax contributions. For Georgia, the following rules apply to state Unemployment Tax: 

  • Every employer in the state of Georgia must create a Georgia UI tax account with the Georgia Department of Labor. To register, employers must complete Form DOL-1A, Employer Status Report. 
  • For-profit employers are liable for Georgia Unemployment Taxes after paying $1,500 in wages in a single calendar quarter OR employing at least one person for more than 20 weeks in a calendar quarter.
  • Acquisitions of other businesses (or 90% ownership) are liable for Georgia Unemployment Insurance Taxes.
  • Georgia employers are liable for federal unemployment taxes under the Federal Unemployment Insurance Tax (FUTA). 

In 2022, the Georgia state unemployment insurance (SUI) tax rate will sit at 2.7% for new businesses, with the maximum taxable wage base set at $9,500.

Note: employers are required to post a notice regarding state unemployment claims in a common space for all employees to see, typically using a poster.

4. Employee Classifications

Incorrectly classifying a Georgia-based employee can result in penalties or fines on the local, state, and federal levels.

How an employee is classified can change the requirements for the employer. For example, independent contracts are not subject to withholding and unemployment taxes, as opposed to hired employees.

To learn more about classifications and eligibility, click here.

5. Penalties for Miscalculations and Errors

In the state of Georgia, employers can be penalized for failing to appropriately withhold per state guidelines. Detailed by Georgia's Department of Revenue, the following penalties can occur for non-compliant businesses.

Georgia State Withholding Penalties

Penalty

What is it?

Rate

Maximum

Statute (O.C.G.A.)

Failure to File

Failure to file a return by the due date

$25 plus 5% of the tax withheld before application of any payments or credits or adjustments, and an additional 5% for each subsequent late month

$25 plus 25% of the tax withheld before application of any payments or credits or adjustments**

48-7-126

Failure to Pay

Failure to pay the tax due on the return due date (regardless of whether the return is filed)

$25 plus 5% of the tax, and an additional 5% for each subsequent late month (Minimum $25)

$25 plus 25% of the tax withheld before application of any payments or credits or adjustments**

48-7-126

Failure to Withhold

An employer required to withhold fails to do so

$10 per employee, quarterly

$10 per employee, quarterly

48-7-126

Failure to provide W-2s or 1099s to  payees by the required time

An employer required to provide fails to do so (effective for 2019 and later calendar year forms)

The penalty ranges from $10 to $50 per W-2 or 1099, depending upon how late it is provided

The maximum depends upon how late it is provided

48-7-105

Failure to file W-2s or 1099s with the Department by the required time

An employer required to file fails to do so (effective for 2019 and later calendar year forms)

The penalty ranges from $10 to $50 per W-2 or 1099, depending upon how late it is filed

The maximum depends upon how late it is filed

48-7-106

Fraudulent Withholding Receipt

Furnishing false or fraudulent withholding receipt to an employee

$50 for each receipt

-

48-7-126

Note: “For each quarter, if at any time the amount of the late filing penalty plus the late payment penalty charged would exceed $25 plus twenty-five (25) percent of the tax withheld before application of any payments or credits or adjustments, the amount necessary to reach this threshold will be assessed and no further late payment penalty or late filing penalty will be assessed.” (Georgia DOR)

 

1. State Minimum Wage Law: 2022

Entering 2022, the state of Georgia’s minimum wage is set at $5.15 per hour. With few exceptions, however, Georgia employers must adhere to the federal government’s minimum wage of $7.25 per hour.

While the law sets a minimum compensation rate, there are a few exceptions:

  • Full-time college and high school students may be paid 85% of the minimum wage ($6.16/hour) for up to 20 hours of work per week at certain employers (i.e., work-study programs). 
  • For the first 90 days of employment, Georgia employers may pay employees under the age of 20 a training wage of $4.25 per hour.
  • Employees in gratuity-based industries have a base minimum wage of $2.13.

2. Local Minimum Wage Law: 2022

No local municipalities currently have minimum wage standards for private employers above the state and federal minimums.

Notably, in 2017 the city of Atlanta announced a progressive minimum wage increase for city workers. Starting at $13, the minimum wage to $15 at the end of the 2019 fiscal year. This decision positively impacted one-third of city worker employees.

1. State Pay Stub Laws

Currently, no federal law requires businesses to provide pay stubs, leaving the regulations to each state.
For Georgia employers, there are no laws requiring them to provide employees any notice of wage information (wages paid, hourly rate, deductions) at the time of employment.

As a result, Georgia employers can disclose wage information at their discretion.

2. Minimum Pay Frequency

While businesses can choose their payment schedule, they still must follow state guidelines set by GA Statute 34-7-2.

Per the statute, Georgia employers must pay their employees on a defined payment schedule. At a minimum, these payments must occur twice per month, otherwise known as semi-monthly; employers can implement higher pay frequencies at their discretion. Regardless of frequency, pay dates must be consistent.

Officials, superintendents, subhead of divisions, and other executive-level roles may be exempt from this statute, as they may be employed by the month or year with stipulated salaries. Wage roles in farming, sawmill, and turpentine industries are also exempt.

Payment can be made via cash, check, direct deposit, or payroll card.

CAVU - Pay Frecuency

3. Overtime Regulations

Outlined by the federal government’s Fair Labor Standards Act, overtime regulations prevent the exploitation of laborers. Georgia does not have overtime regulations at the state level.

Per the FLSA, Georgia overtime law states that all non-exempt employees are entitled to time and one-half pay for any work that occurs after exceeding 40 hours in a workweek. For example, an employee with a base pay of $10.00/hour would be paid an overtime rate of $15.00 per hour.

The following employees may be exempt from overtime regulations, per the FLSA:

  • Professional, administrative, or executive employees, defined by the FLSA, Section 13(a)(1)
  • Commissioned employees, defined by the FLSA, Section 7(i)
  • Computer employees (i.e., programmers, engineers, systems analysts), defined by FLSA, Section 13(a)(1)
  • Outside sales employees, defined by FLSA, Section 13(a)(1)

Unlike federal law, the Georgia state wage laws do not specify overtime exemptions for highly compensated employees.

Looking to simplify your payroll process?

Free up your time by delegating your time-consuming payroll chores to CAVU HCM’s Payroll Guides – experts in every local, state, and federal policy for Georgia-based businesses.

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1. Georgia New Hire Reporting

In 1998, state and federal laws began requiring all employers to report all new and rehired employees. For Georgia employers, these reports are sent to the Georgia New Hire Reporting Program.

In the state of Georgia, employers are required to report all new hires within ten calendar days of their start date. Employers must submit new hire reports for all new hires, rehired employees, and temporary workers. In general, any employee that fills a W-4 should be reported. 

Georgia does not require reporting for employers hiring Independent Contractors.

There are three methods for reporting new hires in the state of Georgia:

  • How to Report New Hires

    • Electronic Reporting

      Georgia employers can report their new hires digitally from Georgia New Hire Reporting Center’s online portal.

      After registering, employers can submit their new hire reports directly from the portal. For each report, employers must provide all required information on the New Hire Form. For more detailed instructions and info on file transfer options, click here.

    • Non-Electronic Reporting

      There are three methods for non-electric reporting.

      Most commonly, businesses can either submit a completed New Hire Reporting Form or W-4 Form to the New Hire Reporting Center.

      Alternatively, businesses unable to export new hire information electronically can submit a printed list containing all new hire data. The list should be written in at least 10-point size font, with all required information on the New Hire Reporting Form. On the top of the report, employers must include the employer’s name, Federal Employer Identification Number (FEIN), and address.

      Mail Reports To:

      Fax Reports To:

      Georgia New Hire Reporting Center

      P.O. Box 3068

      Trenton, NJ 08619

      (404) 525-2983

      Toll-free: (888) 541-0521

       

    • Payroll Service

      Employers using a payroll or accounting service can ask for assistance in reporting their new hires. 

      Typically, leading services already offer electronic reporting for their customers.

  • Required Information for New Hire Reports

    Per the state of Georgia, the following information is required on New Hire Reports:

    • Employer's Federal Employer Identification Number (FEIN)
    • Employer's company name - a name associated with the FEIN
    • Employer's address - address associated with the FEIN
    • Employee's Social Security number
    • Employee's name (specify first, middle and last)
    • Employee's home address
    • Employee’s date of birth
    • Date of hire (the employee's first day of work for pay)
    • Employee’s medical insurance availability
    • Employee’s state of hire.

3. Family and Medical Leave Act (FMLA)

Like businesses in every state, employers in Georgia must comply with the federal Family and Medical Leave Act (FMLA). 

According to the Family and Medical Leave Act, all employees are eligible to receive 12 weeks of unpaid leave for severe injury or illness, to care for ailing family members, to prepare for a family member’s military service, or to care for newborns or newly adopted children.

Employees are eligible for FMLA-related leave if:

  • They have worked at least 1,250 hours during the previous work
  • They work at a location with at least 50 employees (within a 75-mile radius)
  • They have worked at the company for at least one year

Employees who use FMLA leave are entitled to continue their health insurance while on leave and are entitled to reinstatement upon return.

Employers must adhere to the FMLA if they have at least 50 employees for 20 or more weeks in the current calendar year. The state of Georgia does not have state-specific guidelines.

5. Child Labor Laws

Child labor laws have been passed at the state and federal levels to prevent minors' exploitation.

In the state of Georgia, there are no state or federal labor regulations for minors aged 16 and 17.

Minors under 16 are not permitted to work during school hours (private or public) unless said minor has graduated from high school. A minor may also be exempt from this rule if they are excused from school attendance by their school system’s board of education, following the State Board of Education’s regulations and policies.

For minors below 18 in the state of Georgia, employers must have a work permit, also known as an employment certificate. Age certification is not required in the state of Georgia for minors under 18 but is expected to be provided upon request.

The state of Georgia sets working hour restrictions to limit how much a minor can work per day and week. The state of Georgia provides the following guidelines:

  • Minors under 16: 8 hours per day, 40 hours per week when school is out, maximum of 4 hours of work on school days
  • Minors ages 16 and 17: No restrictions

In addition to total hours, the state outlines night work restrictions for minors as well:

  • Minors under 16: Work is prohibited from 9 pm to 6 am
  • Minors ages 16 and 17: No restrictions

There are no age restrictions or related requirements for minors in the agricultural industry. No minors under the age of 18 need to acquire an employment certificate. Similarly, there are no specific limits on work hours or night work for minors under 16 working in the agricultural industry.

A work permit is required for children employed in the entertainment industry. The state of Georgia outlines child labor law regulations for the entertainment industry in Georgia Statute 39-2-18.

1. 2022 State Withholding (Payroll) Tax Forms

Below is a comprehensive list of relevant payroll tax forms for the state of Georgia.

2022 Withholding (Payroll) Tax Forms – Georgia

Form Name

Description

Additional Info

Form G-4

Employee Withholding

 

Form DOL-1A

Employer Status Report

 

Form G-7

Withholding Return

 

Form GA-V

Withholding Tax Payment Voucher

Pay online

Form G-1003

Income Statement Transmittal

Filed annually on Feb. 28.

Form DOL-4N

Employer’s Quarterly Tax and Wage Report

File and pay online

2. 2022 Federal Withholding (Payroll) Forms

Below is a list of the most common requested federal payroll tax forms. For a comprehensive list, click here.

2022 Withholding (Payroll) Tax Forms – Federal

Form Name

Description

Additional Info

Form 1040 

US Individual Income Tax Return

Form W-4  

Employee's Withholding Certificate

 

Form 1040-ES 

Estimated Tax for Individuals

 

Form 941

Employer's Quarterly Federal Tax Return

Instructions

Form SS-4 

Application for Employer Identification Number (EIN)

Instructions

Form W-9

Request for Taxpayer Identification Number (TIN) and Certification

Instructions

Form W-2 

Wage and Tax Statement

Instructions

Form W-7

Application for IRS Individual Taxpayer Identification Number

Instructions

Form 4506-T

Request for Transcript of Tax Return

Form 9465

Installment Agreement Request

Instructions

Filing Due Dates in Georgia

For the state of Georgia, withholding tax returns must be filed every quarter.

Employers must file Form G-7 to report their quarterly returns. The following table outlines the due dates for 2022:

FORM G-7 Filing Dates

Quarter

Due Date

Q1 (January-March)

5/02/2022

Q2 (April-June)

8/01/2022

Q3 (July-September)

10/31/2022

Q4 (October-December)

1/13/2023

 

Employers can also submit a Form GA-V Withholding Monthly Payment Voucher monthly. The following table outlines the due dates for 2022:

Form GA-V Filing Dates

Quarter

Due Date

January 2022

2/15/2022

February 2022

3/15/2022

March 2022

4/18/2022

April 2022

5/16/2022

May 2022

6/15/2022

June 2022

7/15/2022

July 2022

8/15/2022

August 2022

9/15/2022

September 2022

10/17/2022

October 2022

11/15/2022

November 2022

12/15/2022

December 2022

1/17/2023

Filing Quarterly Georgia Unemployment Tax Reports and Payments

In Georgia, Unemployment Tax reports and payments are due a month after the close of each calendar quarter, reports and payments are due by the following dates for the preceding calendar quarter.

GA UI Filing & Payment Due Dates

Quarter

Due Date

Q1 (January-March)

April 30

Q2 (April-June)

July 31

Q3 (July-September)

October 31

Q4 (October-December)

January 31

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