Georgia Payroll

Did you know that all Georgia residents, regardless of place of employment, and nonresidents working in the state, must have Georgia tax withheld? However, Georgia residents working in another state are exempt from withholding if their compensation is subject to withholding in that state.

Georgia Income Tax Withholding

Georgia requires employers to withhold state income tax from employee's wages and remit the amounts withheld to the Department of Revenue.

A Georgia resident who works in another state, the District of Columbia, or a territory or possession of the United States can be excused from Georgia withholding on wages from which income tax is withheld for the other jurisdiction.

Georgia Benefits

Georgia Voting Rights:

Employer Right To Schedule Voting Hours	Pay Deduction For Voting Time Leave
Yes	Not Specified

All employers in Georgia must allow employees time off to vote.

Georgia requires employers to allow employees sufficient leave time to vote if time is not available to them before or after work. Private employers must allow employees to take up to two hours of leave to vote. However, if employees have at least two hours before beginning work or after leaving work during which the polls are open, employers do not have to grant voting time leave.

Georgia Compensation

Employees covered by Georgia's minimum wage law must be paid $5.15 an hour.

All employees are covered except for:

• those working for employers with sales of $40,000 or less a year;
• farm owners, sharecroppers, and land renters;
• those paid wholly or partially in tips; and
• high school and college students.

Georgia Payroll

Employers covered by Georgia's wage payment law must pay wages at least twice in a calendar month. All employees are covered, except those specifically exempt by statute; among those exempt are heads and subheads of departments or executives employed by the month or year.

Georgia Unemployment:

Taxable Wage Base ($000s)	New Employer Rate (% Taxable Wages)	Employee Tax Rate (% Taxable Wages)	Period Effective
8,500	2.7	None	Calendar Year 2007

Helpful Links for Georgia Payroll

Georgia Department of Revenue - Withholding Tax Section
1800 Century Center Blvd, N.E.
Atlanta, Georgia 30345-3205
(404) 417-4477

Georgia Department of Labor
148 Andrew Young International Blvd. NE
Atlanta, Georgia 30303-1751
(404) 232-3001

Georgia Laws

Georgia Regulations

Tax Forms and Publications