Georgia · Payroll

Use this skill whenever asked about Georgia (the country / Republic of Georgia — Sakartvelo, Caucasus) payroll processing for employed persons. Trigger on phrases like "Georgia payroll", "Georgian payroll", "khelfasi", "salary tax Georgia", "PIT withholding Georgia", "20% income tax Georgia", "PAYE Georgia", "funded pension Georgia", "pension contribution Georgia", "Pension Agency", "pensions.ge", "Revenue Service Georgia", "rs.ge payroll", "monthly withholding declaration Georgia", "net salary Georgia", "gross to net Georgia", "employer cost Georgia", "minimum wage Georgia", or any question about computing employee pay, salary withholding tax, or mandatory funded pension contributions for Georgia-based employees. This skill covers the flat 20% personal income tax withheld at source (PAYE), the mandatory funded pension (employer 2% + employee 2% + state co-contribution), participation rules, the monthly withholding declaration on rs.ge, and penalties. CRITICAL: jurisdiction code GE here is the COUNTRY of Georgia (currency GEL, lari) — NOT the US state of Georgia (USD). ALWAYS read this skill before processing any Georgia (country) payroll.

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.