Georgia Pay Stub Requirements: A Guide for Employers
Before issuing pay stubs to employees and contractors in Georgia, it's essential to understand the relevant laws and regulations.
This guide elucidates the requirements and regulations applicable to employers in Georgia concerning payroll management and the provision of pay stubs.
Pay stub regulations in Georgia
1. Are pay stubs required by law in Georgia?
It’s not mandatory for employers in Georgia to provide employees with pay stubs. However, federal law requires all employers covered by the Fair Labor Standards Act (FLSA) to maintain a record of employee payments for at least 3 years.
2. How often do you need a pay stub in Georgia?
Although there’s no law for employers to provide pay stubs to their employees and contractors, it is recommended that you issue pay stubs every time you pay an employee.
3. What information can be included on a pay stub in Georgia?
Since there's no law for pay stubs, you can include the information listed below:
- Employee information such as name, last 4 digits of social security number, and address
- Employer information such as name, employer identification number (EIN), and address
- Pay period
- Gross earnings before deductions
- Taxes withheld
- Employee contributions
- Deductions
- Net pay
4. Does Georgia have a state income tax?
Yes, state income taxes are applicable to employees in the state of Georgia.
5. Are there any other taxes applicable to Georgia?
No. There are no local taxes in addition to federal and state income taxes applicable to employees in the state of Georgia.
Information needed to generate pay stubs
To provide employees with accurate pay stubs, the information below is required.
- Employee’s exemption status from state withholding
- Employee’s personal allowances, filing status, additional state withholding amount, additional allowances, and dependent allowances.
Georgia wage and hour laws
Employers in Georgia must follow wage and hour regulations to ensure that non-exempt employees receive fair compensation. This includes being paid at least minimum wage, receiving proper compensation for overtime work, having access to necessary meal and rest breaks, and accruing appropriate paid time-off benefits.
These regulations encompass various aspects of employment law in Georgia.
Georgia Minimum wage
In Georgia, businesses must ensure that their employees receive at least the minimum hourly wage mandated by statutory regulations, applicable to employers with 6 or more employees.
The basic Minimum wage rate per hour is $5.15 as of 2024.
However, it's important to note that the state law exempts certain employment covered by the federal Fair Labor Standards Act if the federal rate surpasses the state rate. Employers subject to the Fair Labor Standards Act must adhere to the current federal minimum wage, which is $7.25 per hour.
Overtime pay
Employers must ensure that employees receive overtime pay at a rate of 1.5 times their regular pay for any hours worked beyond 40 in a workweek unless they are specifically exempted. Exemptions may apply to certain white-collar workers in executive, administrative, professional, and outside sales positions who are paid on a salary basis.
Georgia meal break and rest break
Both the Fair Labor Standards Act (FLSA) and Georgia law do not mandate breaks or meal periods for workers, and employers are not required to provide them. However, many employers choose to offer breaks and meal periods. Short breaks ranging from 5 to 20 minutes are common, and workers must be compensated according to FLSA regulations. Employers are not obligated to compensate for meal periods lasting thirty minutes or more, as long as employees are free to use this time as they choose and are not expected to perform work duties during the meal break.
Paid time off and leave
In Georgia, employers must offer employees a range of leave benefits, which include both mandatory and discretionary options.
| Required Leave | Non-Required leave |
|---|---|
| Unpaid | Paid or Unpaid |
| Georgia does not have specific laws pertaining to family or medical leave; however, employers may need to grant employees unpaid leave in compliance with the federal Family and Medical Leave Act. | Vacation leave |
| Jury duty leave | Bereavement leave |
| Military leave | Holiday leave |
| Voting leave-up to two hours of unpaid time off to vote. | Sick leave |
Georgia State payroll taxes 2024
In Georgia, payroll taxes are categorized as follows:
- Georgia Personal Income Tax(PIT)
- Georgia State Unemployment Insurance (UI)
Georgia Personal Income Tax(PIT)
In Georgia, state personal income tax rates differ based on an individual's filing status and income level. Filing statuses include Single, Married Filing Separately, Married Filing Jointly, and Head of Household.
In 2024, the individual income tax rate in Georgia is 5.49%.
For single filers in Georgia, the standard deduction is $12,000, while for couples filing jointly, it's $24,000.
Georgia State Unemployment Insurance (UI)
Georgia has implemented the State Unemployment Tax Act (SUTA) to provide assistance to individuals facing unemployment by offering unemployment benefits. This law enables the state to collect the required funds to administer unemployment insurance benefits to eligible individuals during periods of joblessness.
In 2024, the State Unemployment Tax Act (SUTA) rates in Georgia range from 0.04% to 8.10%, with a reinstated administration assessment tax of 0.06% from 2024 to 2026. The taxable wage base remains $9,500. New or newly covered employers are initially assigned a total tax rate of 2.70 percent until they become eligible for a rate calculation based on their experience rating history.
Georgia payroll tax filing
- Report of New hire Employees
- Report of Independent Contractors
- Georgia personal income tax filing(Form 500)
- Georgia Quarterly tax and wage report
Report of New hire Employees
The Georgia New Hire Reporting Center wants to remind employers of their obligation to report all newly hired and rehired employees promptly. Regardless of whether they are full-time, part-time, or temporary employees, newly hired or rehired individuals must be reported within 10 days of their hire date.
Report of Independent Contractors
Employers in Georgia are not required to report newly hired independent contractors.
How to report employees new hire in Georgia?
Georgia offers various options for submitting new hire information, allowing flexibility in the reporting process.
| Online | Fax | |
|---|---|---|
| Employees New Hire Report | Address Information: Georgia New Hire Reporting Program P.O. Box 3068 Trenton, NJ 08619 Stellarware Direct Phone: 888-541-0469 Email: contact@ga-newhire.com Public Phone: 800-627-3880 If you are a state agency contactContracts and Grants 2910 Miller Road Decatur, GA 30303 Phone: (877) 423-4746 | Fax 1: 888-541-0521 |
Georgia personal income tax filing(Form 500)
To comply with the April 15, 2024 deadline for personal income tax filing in Georgia, Individual Income Tax returns must be either received or postmarked by that date. Employers can utilize Form 500 - Individual Income Tax Return for filing purposes.
Georgia Quarterly tax and wage report
Employers in Georgia, subject to unemployment insurance (UI), must file tax and wage reports for every quarter of operation, reporting all wages paid to employees. These reports, along with any payments due, must be submitted by April 30th, July 31st, October 31st, and January 31st of the subsequent year. If any of these dates coincide with a weekend or legal holiday, reports are due on the next business day.
| Reporting Period | Due Date |
|---|---|
| Quarter 1 | April 30 |
| Quarter 2 | July 31 |
| Quarter 3 | October 31 |
| Quarter 4 | January 31 |
Domestic employers are required to file an Annual Tax and Wage Report for Domestic Employment using Form DOL-4A, and Georgia employers must file the Quarterly Return (Form G-7).
Late reports may incur a penalty of $20 or 0.05% of the gross payroll per month or part thereof if the report remains overdue. Contributions not paid by the deadline will accrue interest at a rate of 1.5% per month until all amounts due are received. Additionally, a collection fee of 20% of any assessed deficiency may be imposed.
Have all the information handy?
With SecurePayStubs, you can calculate accurate federal and Georgia state taxes for your employees and generate pay stubs securely.
Processing payroll manually is complex
As a business owner who runs payroll manually, you will need to keep up with ever-changing payroll laws. You already have a lot on your plate and you might not want to get into the complex process of pay stub generation.
With SecurePayStubs' paystub generator, you can effortlessly create pay stubs for both your employees, complete with accurate federal and Georgia state taxes, and independent contractors in under 2 minutes. Enter the basic employee and employer information, select a pay stub template for free, and let SecurePayStubs calculate the applicable payroll taxes accurately.
Spend less time generating pay stubs and more on your business growth.
This article has been updated from its original publication date of April 8, 2024.