Georgia Payroll Taxes for Employers (2026): SUTA and State Programs
Last updated: 2026-10-12 · 2026 rates checked against Georgia Department of Labor's own pages and the other official sources below
Georgia employers pay state unemployment tax (SUTA) on the first $9,500 of each employee's wages in 2026, and new employers pay 2.7% — at most $256.50 per employee for the year. Every Georgia employer also pays federal Social Security (6.2% up to $184,500), Medicare (1.45%) and FUTA (0.6% on the first $7,000).
What will payroll taxes cost me in Georgia?
Enter your headcount and average pay to see the employer's share of Georgia and federal payroll taxes for 2026. Change the SUTA rate to the one on your rate notice.
Georgia employer payroll tax estimator · 2026
Runs in your browser · nothing is sent anywhere| Tax | Per year |
|---|---|
Georgia unemployment (SUTA) 2.7% × first $9,500 per employee | $1,283 |
Federal unemployment (FUTA) 0.6% × first $7,000 after the full state credit | $210 |
Social Security (employer half) 6.2% × first $184,500 | $15,500 |
Medicare (employer half) 1.45% of all wages | $3,625 |
| Total employer taxes | $20,618 |
| Per employee | $4,124 |
Assumes every employee earns the average and works in Georgia all year. Workers' comp premiums and benefits are extra — the payroll cost calculator adds them.
Georgia unemployment insurance tax (SUTA) in 2026
- 2026 taxable wage base
- $9,500 per employee (34th highest of 51)
- New-employer rate
- 2.7%
- How the new-employer rate works
- New employers are assigned a total rate of 2.70% (DOL lists the 2.64% UI portion).
- Most a new employer pays per employee
- $256.50 (2.7% × $9,500)
- 2025 average employer rate
- 1.02% of taxable wages (U.S. DOL)
- Employee contribution
- None — employer-paid only
Same $9,500 wage base as Indiana and West Virginia. Register with Georgia Department of Labor when you first pay wages in Georgia; you get an account number for quarterly wage reports and tax payments.
Federal payroll taxes every Georgia employer pays
- Social Security: 6.2% from you and 6.2% withheld from the employee, on wages up to $184,500 in 2026.
- Medicare: 1.45% each on all wages; withhold an extra 0.9% (employee only) on wages over $200,000.
- FUTA: 6.0% of the first $7,000 per employee, less up to 5.4% credit for Georgia unemployment tax paid on time = 0.6%, or $42 per employee.
- Federal income tax withholding from each paycheck based on the employee's Form W-4.
Next for Georgia employers: Georgia paycheck calculator (employee withholding) · Georgia new hire reporting · Georgia payday & final paycheck rules · Georgia workers' comp · full payroll cost calculator
Georgia payroll tax FAQ
What is the Georgia SUTA rate for new employers in 2026?
2.7%. New employers are assigned a total rate of 2.70% (DOL lists the 2.64% UI portion).
What is the Georgia SUTA wage base for 2026?
$9,500 per employee. Once an employee's 2026 wages pass that amount, you stop paying Georgia unemployment tax on them for the rest of the year. That is the 34th highest wage base of the 50 states and DC (the federal FUTA base is $7,000).
Do employees pay unemployment tax in Georgia?
No. In Georgia unemployment tax is paid only by the employer; it can't be deducted from pay. Only Alaska, New Jersey and Pennsylvania collect an employee share.
What other payroll taxes do Georgia employers pay?
For 2026, Georgia has no statewide paid-leave or disability payroll tax, so the state-level employer tax is unemployment insurance. You still withhold any state income tax from employees' pay.
How much FUTA do Georgia employers pay?
0.6% of the first $7,000 of each employee's wages — $42 per employee per year — after the full 5.4% credit for paying Georgia unemployment tax on time. Georgia is not a credit-reduction state for 2026.
How does my Georgia SUTA rate change after the first years?
New employers keep the new-employer rate until they have enough history to be experience-rated (the timing is set by state law). After that, Georgia Department of Labor assigns a rate each year based on your layoffs and benefit charges. Use the rate on your annual rate notice. The 2025 average employer rate in Georgia was 1.02% of taxable wages.
Official Sources
Figures checked against these sources on 2026-10-12Related Resources on This Site
More for your state
- GuideGeorgia small business guide
- Workers' CompGeorgia workers comp requirements
- Business LicenseGeorgia business license requirements
- Resale PermitGeorgia resale certificate & seller's permit
- LLChow to form an LLC in Georgia
- FormationGeorgia annual report due date, fee & franchise tax
- Sales TaxGeorgia sales tax rates & rules
- Minimum WageGeorgia minimum wage
Helpful guides
- Payrolldirect deposit laws by state + authorization form
- Overtimeovertime rules by state
- Employment Lawemployee vs independent contractor
- Sick Leavepaid sick leave requirements by state
Payroll taxes in other states
All states in one table, plus federal deposit rules and deadlines →
General information, not tax advice. Rates change every year; confirm yours on the notice from Georgia Department of Labor before filing.