Country Payroll Guide USA – Georgia

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Key Facts

Capital
Atlanta
Date format
mm/dd/yyyy
Currency
United States Dollar (USD)
VAT
the standard rate is 4.2%

Contributions

Employers

Unemployment (State)
Unemployment (State) - 0.04% to 8.1%
Unemployment- New Employer (State)
Unemployment - New Employer (State) - 2.7%
FICA Social Security (Federal)
FICA Social Security (Federal) - 6.2% (Maximum taxable wages is 142,800 USD)
FICA Medicare (Federal)
FICA Medicare (Federal) - 1.45% (Maximum taxable wages is 142,800 USD)
FUTA Unemployment (Federal)
FUTA Unemployment (Federal) - 6% (Maximum taxable wages is 7,000 USD)
Total Employment Cost
Total Employment Cost - Up to 21.7%

Employees

FICA Social Security (Federal)
FICA Social Security (Federal) - 6.2% (Maximum taxable wages is 142,800 USD)
FICA Medicare (Federal)
FICA Medicare (Federal) - 1.45% +0.9% tax on over $200k (Maximum taxable wages is 142,800 USD)
FUTA Unemployment (Federal)
FUTA Unemployment (Federal) - 6% (Maximum taxable wages is 7,000 USD)
Total Employee Cost
Total Employee Cost - Up to 14.55%

Minimum Wage

Minimum Wage
The minimum wage in Georgia is 5.15 to 7.25 USD per hour.

Payroll

Payroll Cycle
Bi-Monthly
13th Salary

Not required by law.

Income Tax

Single Filers tax rate (Federal) (1)
0 - 9,875 USD - 10%
Single Filers tax rate (Federal) (2)
9,876 - 40,125 USD - 12%
Single Filers tax rate (Federal) (3)
40,126 - 85,525 USD - 22%
Single Filers tax rate (Federal) (4)
85,526 - 163,300 USD - 24%
Single Filers tax rate (Federal) (5)
163,301 - 207,350 USD - 32%
Single Filers tax rate (Federal) (6)
207,350 - 518,400 USD - 35%
Single Filers tax rate (Federal) (7)
Over 518,401 USD - 37%

State Tax

State Tax (1)
1 - 5.75%

Working Hours

General Working Hours

40 hours per week.

Overtime

For non-exempt employees (outlined in the FLSA), overtime is paid at a rate of 150% of the regular pay rate.

Leave

Paid Time Off

There are no statutory laws on paid leave in Georgia.

Public Holidays

12 public holidays.

Sick Days

There are no statutory laws on sick leave in Georgia.

Maternity Leave

For non-governmental employees, there are no statutory laws on maternity leave, however, maternity leave falls under FMLA.

Paternity Leave

There are no statutory laws on paternity leave, however, it falls under FMLA.

Parental Leave

There are no statutory laws on parental leave, however, it falls under the FMLA.

Other Leave

Not applicable.

Termination

Termination Process

Georgia follows “employment at will” doctrine which means both the employee and employer are allowed to terminate the employment at any given time without a reason. At the time of termination, the employer must pay all the necessary wages up to the day of termination.

Notice Period

There are no provisions in the law outlining notice, however, dismissal in Georgia follows the federal Worker Adjustment and Retraining Notification Act (WARN) which outlines 60 days’ notice for mass layoffs.

Severance Pay

There is no requirement for severance pay and it is a matter of agreement between an employer and an employee. Employers who choose to offer severance would need to have the provisions within the employee’s contract and agreed by both parties.

Some employers choose to offer severance based on their employee’s length of service as an example.

Probation Period

3 months.

Visa

Employment Visa

In general, work visas are based on a specific offer of employment. In most cases, a petition must be filed and approved by the United States Citizenship and Immigration Services (USCIS) before applying for the visa at a U.S. Embassy.