Guides a Georgia employer through the full annual payroll compliance cycle: employee setup (Form G-4), quarterly withholding remittance (Form G-7 and GA-V vouchers), unemployment insurance registration and GDOL DOL-4 filings, and year-end reconciliation with Form G-1003 transmitting W-2 data to the Georgia Department of Revenue at the 5.39% flat withholding rate for 2025.
Establish the Georgia employer withholding account with GA DOR and register for unemployment insurance with the Georgia Department of Labor (GDOL). Determine the employer's filing tier (quarterly, monthly, or semi-weekly) based on the lookback-period withholding liability for July 1–June 30 preceding the calendar year. Confirm whether the employer must e-file via the Georgia Tax Center (GTC) — mandatory for employers with $500+ annual withholding liability.
Collect and validate Form G-4 (Georgia Employee's Withholding Allowance Certificate) for every new hire on or before the first day of work, as required by O.C.G.A. §48-7-102. Configure the payroll system to compute Georgia PIT withholding at 5.39% flat using the percentage method — annualize gross wages, subtract the standard deduction ($12,000 single / $24,000 MFJ), subtract $4,000 per dependent claimed, apply 5.39%, then divide by pay periods. Flag any G-4 claiming more than 14 allowances or full exemption for mandatory 30-day submission to GA DOR Withholding Tax Unit.
Remit Georgia income tax withheld from employee wages each quarter using Form G-7 and GA-V payment vouchers. The filing tier governs GA-V payment frequency: quarterly-tier employers attach GA-V with the G-7; monthly-tier employers submit GA-V by the 15th of the following month; semi-weekly-tier employers mirror the federal Reg §31.6302-1 schedule. The G-7 reconciles total withholding against amounts remitted via GA-V. Q1 is due April 30, Q2 July 31, Q3 October 31, and Q4 January 31 (effectively February 2, 2026 for Q4 2025 due to weekend).
File the quarterly Georgia UI wage report (Form DOL-4 / DOL-4A) with the Georgia Department of Labor and remit SUI tax on the first $9,500 of each employee's wages at the employer's assigned rate. New employers receive an initial rate from GDOL; experienced employers receive an annual rate notice based on their reserve ratio under O.C.G.A. §34-8-150 et seq. Confirm whether any domestic or agricultural exclusions apply, and verify that independent contractors are properly classified to avoid UI exposure.
Reconcile the full calendar year's Georgia withholding, produce W-2s for all employees showing Box 16 (Georgia wages) and Box 17 (Georgia tax withheld), and transmit the annual income statement reconciliation to GA DOR on Form G-1003 by January 31 of the following year. G-1003 must be filed electronically via GTC for employers required to e-file; paper filing is permitted only for those below the e-file threshold. Cross-check that the sum of all four quarterly G-7 returns equals the G-1003 total, and that G-1003 totals match the aggregate W-2 Box 17 amounts.
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