Georgia (Country) Social Contributions & Funded Pension
Asked about social contributions, social security, or the mandatory funded pension in the country of Georgia (GE — Tbilisi, Caucasus; NOT the U.S. state of Georgia).
What this covers — Georgia, 2025
- Required inputs and refusal catalogue
- Payment pattern library
- Worked examples
- Tier 1 rules
- Tier 2 catalogue
- Excel working paper template
- Bank statement reading guide
- Onboarding fallback
This is a research-grade draft — figures aren't shown as fact until a licensed accountant signs it off. The full, packaged rules load through the connector.
Use these rules in your AI
Connect once and your AI follows Georgia (Country) Social Contributions & Funded Pension automatically — it stays current when a rate changes, and hands you to a licensed accountant when you need one. A copied file goes stale the day the law moves.
Using Claude Code, Cursor or Codex? Install these rules in one command:
Want a licensed accountant to check your AI-generated return?
Get reviewedThe open, research-grade drafts are on GitHub. The accountant-verified version is delivered through the connector.
Are you a Georgia accountant? Verify these rules and put your name on them.
These rules are research-verified. They need a licensed practitioner for Georgia to confirm them and become their named verifier. Reviewing reference rules — not signing returns.
Apply to verify Georgia →Depends on
About
Use this skill whenever asked about social contributions, social security, or the mandatory funded pension in the country of Georgia (GE — Tbilisi, Caucasus; NOT the U.S. state of Georgia). Trigger on phrases like "Georgia pension contribution", "funded pension 2%", "Georgia social security", "do I pay social contributions in Georgia", "pension agency Georgia", "Georgia payroll withholding", "Georgia PIT 20%", "Georgia employer on-cost", "Georgia salary net pay", "saპensio / sapensio fund", "state co-contribution Georgia", or any question about employment-based social-insurance levies for a Georgian employer or employee. Also trigger when classifying bank statement transactions involving the Pension Agency (LEPL Pension Fund), Revenue Service of Georgia (rs.ge), unified monthly income-tax declaration debits, or PIT withholding from Georgian banks (TBC, Bank of Georgia, Liberty Bank). CRITICAL: Georgia (the country) has NO classic social-security/health/unemployment payroll system — the only mandatory employment social-insurance levy is the funded pension (2% employee + 2% employer + tiered state co-contribution). This skill covers the funded pension rates and tiers, mandatory/voluntary participation, flat 20% PIT withholding, monthly compliance, bank-statement classification, and edge cases. ALWAYS read this skill before touching any Georgia social-contribution or payroll work.
The full rule
The complete, step-by-step rules for Georgia (Country) Social Contributions & Funded Pension — the research-grade draft — load directly into your AI agent through the OpenAccountants connector. Connect once and your agent applies these rules automatically, with dependency resolution, conservative defaults, and a handoff to a licensed accountant when you need one.
More Georgia tax skills
Other Georgia computations in the OpenAccountants library.