Employer payroll taxes in Georgia for 2026
On top of each paycheck, a Georgia employer pays these taxes. None of them come out of the employee's pay. On a $60,000 salary they add $4,888.50 a year, so the employee costs $64,888.50.
| Employer tax | Rate | Wages taxed |
|---|---|---|
| Social Security | 6.2% | First $184,500 |
| Medicare | 1.45% | No limit |
| Federal unemployment (FUTA) | 0.6% | First $7,000 |
| Georgia unemployment (SUTA) | 2.7% for new employers | First $9,500 |
Georgia unemployment tax (SUTA)
Georgia employers pay state unemployment tax on the first $9,500 of each employee's wages in 2026. A new employer starts at 2.7%, and experienced employers pay from 0.04% to 8.1% depending on their layoff history.
New employers pay 2.7%, administrative assessment included, until they qualify for their own rate.
What an employee costs in Georgia
Yearly employer taxes and total cost for a single filer paid every two weeks, at the new-employer unemployment rate, for an employer with 10 employees. Benefits and workers' compensation insurance are extra.
| Salary | Employer taxes | Total cost | Added to pay | Employee take-home |
|---|---|---|---|---|
| $30,000 | $2,593.50 | $32,594 | 8.6% | $25,537 |
| $40,000 | $3,358.50 | $43,359 | 8.4% | $33,073 |
| $50,000 | $4,123.50 | $54,124 | 8.2% | $40,609 |
| $60,000 | $4,888.50 | $64,889 | 8.1% | $48,145 |
| $75,000 | $6,036.00 | $81,036 | 8% | $58,599 |
| $100,000 | $7,948.50 | $107,949 | 7.9% | $74,939 |
| $125,000 | $9,861.00 | $134,861 | 7.9% | $91,215 |
| $150,000 | $11,773.50 | $161,774 | 7.8% | $107,055 |
Withholding from Georgia paychecks
From the employee's pay you withhold federal income tax under the W-4, 6.2% Social Security, 1.45% Medicare and Georgia income tax. Employees checking their own pay can use the Georgia paycheck calculator. Running a bonus? Use the bonus payroll calculator.
Georgia employer taxes compared with nearby states
The same $60,000 employee, at each state's new-employer unemployment rate. Of the states that border Georgia, South Carolina has the lowest employer taxes.
| State | State unemployment | All employer taxes | Total cost |
|---|---|---|---|
| Georgia | $256.50 | $4,888.50 | $64,889 |
| Alabama payroll calculator | $216.00 | $4,848.00 | $64,848 |
| Florida payroll calculator | $189.00 | $4,821.00 | $64,821 |
| North Carolina payroll calculator | $342.00 | $4,974.00 | $64,974 |
| South Carolina payroll calculator | $148.40 | $4,780.40 | $64,780 |
| Tennessee payroll calculator | $189.00 | $4,821.00 | $64,821 |
Sources
Georgia unemployment and program rates come from the state's own 2026 figures: dol.georgia.gov, dol.georgia.gov, dol.georgia.gov. Federal figures follow IRS Publication 15 and Publication 15-T. See how we calculate for the withholding method.