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Version: 2.0.0

Georgia Payroll Tax Compliance

Employers in Georgia must meet three key payroll compliance obligations: state income tax withholding, unemployment insurance (UI), and new hire reporting.

Each requirement comes with specific forms, deadlines, and reporting rules established by Georgia state agencies. The sections below provide a clear overview of these obligations.

Georgia Withholding Tax Requirements​

Georgia employers are required to withhold state income tax from employee wages and file returns with the Georgia Department of Revenue.

Forms required​

Form G-7M​
  • Filed monthly to report Georgia income tax withheld from employee wages.
  • Due by the 15th day of the following month.
  • Typically, assigned to employers with higher withholding liability.
  • Must be filed even if no tax is due, if the employer is active and registered.
Form G-7Q​
  • Filed quarterly to report Georgia income tax withheld for the quarter.
  • Due on the last day of the month following the end of the quarter — April 30, July 31, October 31, and January 31.
  • Typically, assigned to employers with lower withholding liability.
  • Must be filed even if no tax is due, if the employer is active and registered.
Form G-1003​
  • Filed annually as the reconciliation form for Georgia income tax withholding.
  • Due January 31 of the following year.

TaxBandits API supports the automation of G-7M and G-7Q. See how it works

Georgia Unemployment Insurance (UI) Requirements​

Employers are liable for Georgia unemployment insurance tax, administered by the Georgia Department of Labor (GDOL).

Form DOL-4N is required to report wages and calculate unemployment insurance contributions.

  • Due quarterly on April 30, July 31, October 31, and January 31.
  • Employers must file even if no contributions are due.

Georgia New Hire Reporting​

Employers must report newly hired and rehired employees to the state within 10 days of hire. This reporting supports child support enforcement and fraud detection