If you are an employer in Georgia who has recently hired an employee, you will need to register for payroll tax with the Georgia Department of Revenue. This registration process ensures that you are compliant with state tax laws and able to withhold and remit the appropriate taxes for your employees.
How Georgia Payroll Registration Works
There are 2 payroll tax setup tasks you may need to complete in Georgia to get your new hire on payroll for the first time. You can follow the guide below to help you get registered directly with the Georgia agencies or use Mosey to do it.
Georgia Unemployment Insurance Setup for Corporation, LLC, LLP
As an employer in Georgia, you are required to register with the Department of Labor for Unemployment Insurance tax if you are already liable for Federal Unemployment Tax (FUTA). If you apply before the date of the first hire in Georgia, you will be determined as not subject to Unemployment Insurance tax and not be issued an unemployment account. Note: 501(c)(3) nonprofit organizations must register if they employe four or more employees for some part of the day in 20 different weeks within a calendar year, and an officer or director must be included in this count if they perform any services, paid or unpaid. 501(c)(3) organizations will have the choice to either pay unemployment contributions on taxable wages each quarter or elect to reimburse the Georgia Unemployment Trust Fund for benefits paid to terminated employees.
- Apply Online for an Unemployment Insurance Tax Account
Apply for an Unemployment Insurance tax account using the Department of Labor's online Employer Registration service. Account numbers are typically issued immediately upon registration.
- Create an Account for Employer Portal
Use your unemployment insurance account number and FEIN to create a user account for the Employer Portal, allowing you to manage your Unemployment Insurance account, submit filings, and pay taxes. Note: The first user created for your business will be the Employer Portal "administrator" who can create and manage users. A business cannot have more than one "administrator" user.
- File Election to Reimburse Benefits Paid in Lieu of Contributions (Nonprofits Only)
501(c)(3) nonprofits who would like to opt for the reimbursable payment method must mail a completed Election to Reimburse Benefits Paid in Lieu of Contributions form to the Georgia Department of Labor within 30 days of becoming liable for unemployment taxes.
- Configure Payroll with Your Unemployment Information
Provide your Employer Account Number and your assigned unemployment tax rate (or reimbursable status) to your payroll provider.
Georgia Withholding Tax Setup for Corporation, LLC, LLP
If you plan to hire employees in Georgia, you are required to register with the Georgia Department of Revenue for a withholding tax account.
- Register Withholding Tax Account Online
Register online as a new business on the Department of Revenue Georgia Tax Center platform, then select "Withholding Tax" as the account type. Your account number is typically issued immediately upon registration. Note: If your business is already registered with the Department of Revenue for a different tax, log in to your Georgia Tax Center account then go to "Register a New Tax Account" and select "Withholding Tax" as the account type.
- Create a Georgia Tax Center Username
Use your withholding tax account number and FEIN to complete the online access setup and create a username for Georgia Tax Center (GTC). The first username created for you business will be the GTC admin for your business. Note: No action is needed if you already have a GTC username from prior business tax registrations.
