Georgia

For Georgia, taxable wage base is $9,500; new employer ui tax rate is 2.70 percent, verified against its source on 2026-08-18.

Values marked our reading are our classification of what the source says — the source does not print them in those words. The quote below is the evidence for each one; judge it yourself.

What the source says

Although you are required to report all wages during the year, you pay taxes only on the first $8,500 of earnings for each employee. The $8,500 is commonly referred to as the "taxable wage base." Effective January 1, 2013, the taxable wage base in Georgia is $9,500 in accordance with 2012 GA House Bill 347. Qualified employers may defer quarterly taxes of $5.00 or less until January 31st of the following year. After I have met the taxable wage base of $9,500 for each worker, do I continue reporting each employee's wages? Yes. Reported quarterly wages are used to establish eligibility for unemployment insurance benefits regardless of whether taxes were actually due on those wages. When can I defer tax payments? Effective July 1, 2009 in accordance with GA House Bill 581, employers have the option of deferring a quarterly charge consisting of contribution and/or assessment amounts if the total charge is equal to or less than $5.00. Payment for that quarter may be deferred until January 31st of the following year. To qualify, an employer must not have any unfiled quarterly tax reports for previous or the current tax period and must not have any unpaid balance other than the de minimis amount (the amount of $5.00 or less) due for the current tax period. The deferment may be revoked for failure to timely file and make payment for subsequent quarterly tax periods during the same year. Previously deferred amounts become due and interest will be assessed from the original due date if any subsequent tax reports are not filed or are filed untimely. When can I stop reporting an employee's wages to you? You report an employee's wages only through the quarter the person was last paid by you. Can I download any of the tax forms I need? Some forms are currently available for downloading under "Forms and Publications" on our web site. If the form you need is not available at this time, email us and we will mail or fax the form to you. Check the web site often as forms and information are being added on a regular basis. What unemployment tax filing processes are available to employers online? Quarterly Tax - File Tax and Wage Reports online for each quarter. A password and GDOL account number are required. Change Address - Add, change, or delete a business address online. A password, GDOL account number, and a federal ID number are required. Get or Change an Employer Password Online - Apply for or change an Internet password online for immediate use. A GDOL account number, federal ID number, and current password, if a change is needed, are required. I am a new employer in Georgia. What will my tax rate be? New or newly covered employers are assigned a total tax rate of 2.70 percent until such time as they are eligible for a rate calculation based on their experience rating history.

— dol.georgia.gov, retrieved 2026-08-18

Source

• dol.georgia.govhttps://dol.georgia.gov/faqs-employers/employers-faqs-unemployment-insurance

Last verified against source: 2026-08-18. Due for re-check by 2027-08-18. This page as Markdown · OKF bundle · full dataset as JSON.