State guide
How to Register for Georgia Payroll Taxes
Let a dedicated tax manager register you with the Georgia Department of Labor and the Department of Revenue, or follow the step-by-step guide below and do it yourself.
Last updated:
At a glance
2 agencies: GDOL and DOR
$9,500 UI wage base
4.99% flat withholding rate for 2026
Withholding number by email, often in minutes
Done for you
Rather not learn two Georgia portals?
Skip the paperwork. Your dedicated PayAdvisors tax manager registers you with the state and gets your tax IDs for you. In Georgia that means GDOL and the Department of Revenue, followed up with you until both IDs are in hand.
- One named person owns your file from the first form to the last number
- We prepare and submit the GDOL and Georgia Tax Center registrations with you
- We follow up with each agency and deliver your account numbers ready for first payroll
- You get back to running the business
Hands-on help from a real person you can call or email. Use it on its own or alongside managed payroll.
Quick answer
Georgia payroll tax registration at a glance
Georgia splits payroll registration between two agencies that do not share a form. The Georgia Department of Labor (GDOL) runs unemployment insurance, and you register through its Online Employer Tax Registration. The Department of Revenue (DOR) runs income tax withholding, and you register through the Georgia Tax Center (GTC).
Online, both are fast. GDOL issues an account number on submission if you are liable, and DOR emails your withholding account number, usually within 15 minutes. Unemployment tax applies to the first $9,500 of each employee's wages, and the 2026 state income tax rate is a flat 4.99%.
Who must register
When Georgia expects you to register
Georgia applies one wage test for unemployment insurance and a residency test for withholding.
| Employer type | Georgia unemployment insurance applies when you |
|---|---|
| Most private businesses | Pay $1,500 or more in wages in a calendar quarter, or have at least one worker in 20 different calendar weeks of a year |
| Agricultural employers | Pay $20,000 or more in gross payroll in a calendar quarter, or have 10 or more workers on any day in 20 different weeks |
| Domestic (household) employers | Pay $1,000 or more in wages in any calendar quarter |
- S corporation officers count. GDOL treats an officer of a corporation, including a subchapter S corporation, who performs services as an employee.
- Withholding has its own test. DOR requires a withholding number if you have Georgia resident employees or your company is located in Georgia. It also applies when a nonresident employee earns more than 5% of their wages, or more than $5,000, in Georgia.
- Timing. GDOL asks employing units to register immediately after paying the first Georgia payroll, and Georgia.gov suggests checking liability before you open, since unpaid back taxes carry penalties.
Step by step
How to register in Georgia
Do GDOL and DOR in this order and each step feeds the next.
- Settle your legal name and EIN first. Georgia.gov recommends reserving the name or registering with the Secretary of State before going to GDOL, and the registration cannot proceed without a federal EIN.
- Run the GDOL Online Employer Tax Registration. It covers private, agricultural and domestic employers. If you are liable, you get a GDOL account number when you submit.
- Read the liability determination letter. It cites the section of law you are liable under and carries your account number and PIN. Use them to log in to the GDOL Employer Portal, where reports and payments are filed.
- Use the paper DOL-1N only if you must. Nonprofits, government agencies, ownership changes, mergers and asset acquisitions still file on paper, which can take up to 30 days.
- Register for withholding in the Georgia Tax Center. Choose the withholding tax type. DOR typically emails your withholding account number within 15 minutes of an online submission.
- Collect a Form G-4 from each employee; DOR bases withholding on it.
The shortcut
Six steps, two agencies, one of you
Every step above is manageable. Together they mean two logins, a liability letter to decode and a PIN to keep track of before you can run payroll.
On your own
- Two separate registrations: GDOL and the Georgia Tax Center
- Officer, NAICS and first-payroll questions answered alone
- Account numbers, PIN and G-4s tracked by you
With your PayAdvisors tax manager
- Both registrations filed with you, by one tax manager
- Agency questions handled and status chased for you
- Your numbers delivered, ready for payroll
Hand it to your tax manager.
Before you start
Information GDOL asks for
Georgia.gov lists these items for the GDOL registration. Gather them before you log in.
- Your federal EIN (GDOL will not let you continue without it)
- Business structure (sole proprietorship, LLC, partnership or corporation) and exact legal name
- Your NAICS industry code
- Number of full and part-time employees, counting owners
- Date of your first payroll
- Mailing address, principal business address, and the address where unemployment claims should go
- Contact details for owners, partners, LLC members or corporate officers
Your numbers
What Georgia sends back
Expect one number from each agency, plus a rate notice and a payment schedule.
- GDOL account number and PIN, in the liability determination letter. They unlock the Employer Portal.
- Georgia withholding account number from DOR, sent by email after a GTC registration.
- An annual UI tax rate notice (DOL-626). GDOL posts it in the Employer Portal and emails you. It is not mailed.
- A filing frequency for withholding. DOR assigns annual, quarterly, monthly or semi-weekly payment based on how much you withhold.
2026 figures
Georgia payroll tax rates and limits
Unemployment tax is paid by the employer. Income tax is withheld from employee pay.
| Item | 2026 figure |
|---|---|
| New employer UI rate | 2.7% for the first 3 years in business |
| UI taxable wage base | First $9,500 per employee per year. All wages are still reported. |
| Small quarterly UI amounts | Qualified employers may defer $5.00 or less until January 31 of the next year |
| State income tax withholding | Flat 4.99% for 2026, cut from 5.19% by HB 463. Employers could switch to 4.99% starting May 11, 2026 |
| Late UI report penalty | The greater of 0.05% of wages for the period or $20, for each month or part of a month late, plus 1.5% monthly interest on unpaid tax |
Your exact UI rate is on your DOL-626 notice in the Employer Portal. Withholding amounts come from the tables in DOR's Employer's Tax Guide and each employee's Form G-4.
Watch for
Georgia registration traps
These come up after registration, usually in the first year.
- Assuming an owner-only S corporation is exempt. GDOL counts a corporate officer who performs services as an employee.
- Skipping the G-7 in a quiet quarter. Once a withholding account is active, Form G-7 is due even when no tax was withheld, and late returns are penalized.
- Missing the electronic payment trigger. If withholding on a Form G-7 exceeds $500, that payment and all later ones must go by electronic funds transfer.
- Waiting for the rate notice in the mail. The DOL-626 is delivered only through the Employer Portal and email.
- Opening with the wrong name. If you register with GDOL before the Secretary of State and the name is taken, you have to work with GDOL staff to change your records.
Also required
Other Georgia employer obligations
These run alongside your GDOL and DOR accounts.
- Workers' compensation. Required once you regularly employ three or more people, part-time or full-time. Corporate officers and LLC members count toward the three even if they waive their own coverage. See the State Board of Workers' Compensation.
- New hire reporting. Every Georgia employer must report new and rehired employees to the Georgia State Directory of New Hires. No employers are exempt.
- Household employees. Georgia withholding applies to domestic workers too, and domestic employers file an annual UI report (DOL-4A) instead of quarterly reports.
Ongoing
Your Georgia filing calendar
After registration, these deadlines repeat.
- UI tax and wage reports: due April 30, July 31, October 31 and January 31 through the Employer Portal (next business day if a date falls on a weekend or holiday).
- Withholding payments: annual if you withhold $800 or less a year, quarterly with Form G-7 at $200 a month or less, monthly by the 15th with Form GA-V above $200 a month, and semi-weekly above $50,000 in the lookback period.
- Very large paydays: if more than $100,000 must be withheld for a payday, pay electronically by the next banking day.
- Year end: file Form G-1003 with your W-2s. For tax year 2026 it is due February 1, 2027.
- Domestic employers: file the DOL-4A and pay by January 31.
Official links
Georgia agency links
Go straight to the source for forms and filing.
Georgia registration questions
Do I need two registrations to run payroll in Georgia?
Yes. Unemployment insurance is with the Georgia Department of Labor and income tax withholding is with the Department of Revenue. Each issues its own account number.
How fast do I get a Georgia withholding number?
DOR says you should receive the account number by email within 15 minutes of registering online in the Georgia Tax Center.
When does a Georgia business owe unemployment tax?
Generally once it pays $1,500 in wages in a quarter, or has a worker in 20 different weeks of a calendar year.
I am the only employee of my S corporation. Do I register with GDOL?
Usually yes, because GDOL treats S corporation officers who perform services as employees. A dedicated tax manager can handle these registrations as part of our S corp payroll package.
What is the Georgia UI wage base?
$9,500 per employee per year. You report all wages, but tax applies only to the first $9,500.
What withholding rate applies in Georgia for 2026?
A flat 4.99%, reduced from 5.19% by HB 463. Use the tables in DOR's Employer's Tax Guide with each employee's Form G-4.
Do I file a G-7 if I had no payroll?
Yes. Once your withholding account is active, the G-7 is required even with zero tax withheld.
Does a small Georgia business need workers' compensation?
Once you regularly employ three or more people, counting part-timers and corporate officers or LLC members.
How is registration priced?
Most states issue two IDs, one for withholding and one for unemployment insurance. Pricing depends on the states and accounts involved. We'll quote it on a quick consultation.
Is this page tax advice?
No. It summarizes the official Georgia Department of Labor, Department of Revenue and State Board of Workers' Compensation guidance listed below. Talk to your CPA or tax advisor about your own facts.
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Next step
Get your Georgia tax IDs without the paperwork
A dedicated tax manager files your GDOL and Department of Revenue registrations, follows up until each number arrives and hands them over ready for payroll. Tell us your first payroll date and we take it from there.
About this guide
Last verified and sources
Last verified October 26, 2026 against the Georgia Department of Labor, Department of Revenue, State Board of Workers' Compensation and Georgia State Directory of New Hires. This guide is general information, not tax or legal advice.
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- Payroll setup for new businesses
- Payroll tax filing and compliance
- S corp payroll
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Sources
- Georgia.gov, Register a Business with Georgia Department of Labor
- Georgia Department of Labor, Forms and Documents (DOL-1N and online registration)
- Georgia Department of Labor, File Tax and Wage Reports and Make Payments
- Georgia Department of Labor, Employers FAQs: Unemployment Insurance
- Georgia Department of Labor, Unemployment Insurance Tax Reporting and Liability Information for Employers (PDF)
- Georgia Department of Labor, 2026 Employer Tax Rates Available Now
- Georgia Department of Revenue, Tax Registration
- Georgia Department of Revenue, How Do I Register for a Withholding Payroll Tax Number?
- Georgia Department of Revenue, 2026 Employer's Tax Guide (PDF)
- Georgia State Board of Workers' Compensation, Employer Information
- Georgia State Board of Workers' Compensation, Workers' Compensation Insurance FAQs
- Georgia State Directory of New Hires
- Georgia Department of Labor, Employers FAQs: Laws and Regulations
- Georgia Department of Revenue, Withholding Tax (for Employers)