Hiring Your First Employee in Georgia (2026)
The Georgia-specific steps for a first W-2 hire, layered on top of the federal checklist. Every figure links to the state agency or official source we checked.
Minimum wage
$7.25/hour. Georgia's state law sets $5.15, but employers covered by federal law must pay the federal $7.25.
State unemployment tax (SUTA)
New employers are assigned a total rate of 2.70% (contribution plus administrative assessment) until they qualify for an experience rating. The wage base is $9,500.
Income tax withholding registration
Register for a withholding payroll tax number with the Georgia Department of Revenue through the Georgia Tax Center, and with GDOL for unemployment tax. Employees file Form G-4.
New-hire reporting
Report within 10 days of the hire date. That's stricter than the 20-day federal default.
Workers' compensation
Required once you regularly employ 3 or more employees. Regular part-time workers count, and so do corporate officers and LLC members.
Paid sick leave, family leave & disability
We found no Georgia law requiring private employers to provide paid sick leave, and Georgia has no state paid family leave or disability insurance program.
Required posters
GDOL lists its required workplace posters, including the unemployment insurance notice. Federal posters apply too; the DOL FirstStep Poster Advisor shows which ones. Official posters are free.
Worked example: one full-time employee at $18/hour
This uses the same assumptions as our employee cost calculator: $18/hour, 40 hours a week, 52 weeks, 2026 federal rates, and Georgia's new-employer SUTA rate. Workers' comp is a placeholder; your insurer's rate for the job class will differ.
| Wages: $18 × 40 h × 52 weeks | $37,440.00 |
| Social Security (6.2%) | $2,321.28 |
| Medicare (1.45%) | $542.88 |
| FUTA (0.6% of first $7,000) | $42.00 |
| GA unemployment: 2.7% of first $9,500 | $256.50 |
| Workers' comp, illustrative $1.00 per $100 of payroll | $374.40 |
| Total before benefits | $40,977.06 |
That's 1.09× wages, or about $19.70 per hour paid, before benefits, paid leave, and payroll software. $18/hour is above Georgia's 2026 minimum wage.
FAQ
What is the Georgia SUTA rate for new employers in 2026?
New employers are assigned a total rate of 2.70% (contribution plus administrative assessment) until they qualify for an experience rating. The wage base is $9,500.
Is workers' comp required for my first employee in Georgia?
Required once you regularly employ 3 or more employees. Regular part-time workers count, and so do corporate officers and LLC members.