Updated August 6, 2026 — registration steps, deadlines, and rates below were verified against official Georgia agency sources in August 2026. Confirm current figures with the agencies before filing.
Georgia employers need two state payroll accounts: a withholding tax number from the Department of Revenue (via Georgia Tax Center) and an unemployment insurance account from the Georgia Department of Labor.
Registering on the Georgia Tax Center is fast: the state says you should receive your withholding account number within 15 minutes by email.
Most employers become liable for Georgia unemployment tax with a $1,500 quarterly payroll or one worker in 20 different calendar weeks; new employers pay 2.70% on the first $9,500 per employee (as of August 2026).
Withholding filers submit G-7 returns, with payment cadence (semi-weekly, monthly, or quarterly) set by the state; quarterly returns are generally due the last day of the month after the quarter ends.
Every new hire or rehire must be reported to the Georgia New Hire Reporting Center within 10 days of the hire date.
Why you register before running payroll
The moment your startup hires its first employee in Georgia, you take on two state-level tax obligations: withholding state income tax from wages, and paying state unemployment insurance (SUI) tax. Neither can wait until tax season. You need account numbers from two separate agencies before you can remit what you withhold, and Georgia expects unemployment registration immediately after your first payroll in the state. Getting both accounts set up early also matters practically, because payroll systems cannot file returns on your behalf without them. If this is your first time running payroll for the first time, sorting out state registrations is step one, before any pay date is scheduled.
The two accounts Georgia employers need
Georgia splits employer payroll taxes between two agencies.
The Georgia Department of Revenue (DOR) issues your withholding payroll tax number. Any company with employees who are Georgia residents, or any company located in Georgia, must register. The state also requires withholding from nonresidents for services performed in Georgia, and an employee whose wages attributable to Georgia exceed 5% of total wages or $5,000 triggers the registration requirement.
The Georgia Department of Labor (GDOL) issues your unemployment insurance tax account. Most businesses become liable once they have a quarterly payroll of $1,500 or at least one worker in 20 different calendar weeks during a calendar year, thresholds most startups cross with their very first full-time hire.
How to register, step by step
Get your federal EIN first. Both state registrations ask for it, and you will need it for federal payroll deposits anyway.
Register for withholding on the Georgia Tax Center. The DOR's online portal at gtc.dor.ga.gov handles the application, and the state says you should receive your specific tax account number within 15 minutes by email after submitting. The DOR's withholding registration page explains who must register and links to the Employer's Tax Guide.
Register with the Georgia Department of Labor. GDOL uses the Application for GDOL Tax Account or Status Change (DOL-1A), which the agency says should be submitted immediately after your first Georgia payroll. Online employer tax registration and all subsequent UI tax services run through the GDOL Employer Portal, and the agency has moved UI tax filing to be accessible only through that portal.
Have your details ready. Expect to provide your EIN, legal entity name, business address, and payroll information such as your first payroll date. New employers are assigned a total unemployment tax rate of 2.70% until they qualify for an experience-based rate, and as of August 2026 that tax applies to the first $9,500 of each employee's annual wages, a wage base in effect since January 1, 2013.
Ongoing obligations once you're registered
Withholding deposits and G-7 returns. Georgia assigns a payment frequency based on your withholding volume. Monthly filers remit with GA-V payment vouchers each month and file a G-7 return each quarter; in 2025, for example, quarterly G-7 returns were due April 30, July 31, October 31, and early February for the fourth quarter. Semi-weekly filers remit by EFT on a payday-based schedule: taxes for a Wednesday, Thursday, or Friday payday are due by the following Wednesday, and taxes for a Saturday through Tuesday payday are due by the following Friday. Smaller employers may qualify to file a G-7 return for quarterly payers instead. One override applies to everyone: if $100,000 or more must be withheld for a single payday, payment is due electronically by the next banking day. The DOR's withholding due dates page lists the current calendar, including the annual G-1003 income statement return (with W-2s and 1099-NECs) due at the end of January.
Quarterly unemployment reports. Employers file quarterly tax and wage reports and pay UI tax through the GDOL Employer Portal, due on or before April 30, July 31, October 31, and January 31 per the GDOL's filing and payments page. Late reports carry penalties of $20 or 0.05% of gross payroll (whichever is greater) per month, plus 1.5% monthly interest.
New-hire reporting. Georgia law (O.C.G.A. 19-11-9.2) requires employers to report every new hire, and every rehire returning after a layoff or separation, to the Georgia New Hire Reporting Center within 10 days of the hire date. Reports include the employer's FEIN, name, and address plus the employee's name, address, SSN, and date of hire.
Once both accounts exist, most payroll software files these returns and deposits automatically; comparing payroll software options before your first hire keeps the filing burden off your plate.
A note for remote and out-of-state employers
You do not need a Georgia office to owe Georgia payroll taxes. The DOR requires withholding from nonresidents for services performed in Georgia, and hiring a single remote employee who lives and works in Georgia generally puts an out-of-state startup over both the withholding threshold and, quickly, the GDOL liability threshold. Register with both agencies before that employee's first payday and report the hire within 10 days like any in-state employer.
FAQ
How long does it take to get a Georgia withholding tax number?
Registration through the Georgia Tax Center is nearly instant. The Department of Revenue states that after your online submission you should receive your specific tax account number within 15 minutes by email. The GDOL unemployment account is a separate application through the Employer Portal, so build in extra time for that step.
What is the Georgia unemployment tax rate for a new startup?
As of August 2026, new or newly covered employers are assigned a total tax rate of 2.70% until they become eligible for a rate based on their own experience history. The tax applies only to the first $9,500 of each employee's wages per year. Your rate is recalculated over time based on your unemployment claims experience.
Do I have to report contractors to the Georgia New Hire Reporting Center?
Georgia's reporting requirement covers newly hired and rehired employees who live or work in Georgia, whether full-time, part-time, or temporary; rehires returning after 60 or more days away must be reported again. The state's published requirements are framed around employees, so most startups only report W-2 hires, but the report itself is simple: employer FEIN, name, and address, plus the employee's name, address, SSN, and hire date, submitted within 10 days.