Georgia · 2026 employer costs
The cost of an employee in Georgia
At a $75,000 salary, the fully-burdened cost of an employee in Georgia is about $81,180, the 21st-lowest of 51 — above Delaware ($81,179) and Michigan ($81,173), below Indiana ($81,186) and Ohio ($81,186).
Georgia's 2026 state unemployment (SUI) tax applies to the first $9,500 of each employee's wages, at a 2.64% new-employer rate. Experienced employers pay 0.04%–8.10% based on their layoff history. Georgia adds no employer-specific payroll tax beyond SUI; its income tax is withheld from employees, not paid by you.
Georgia SUI and FUTA quick rates
2026 employer-side planning defaults, before experience-rating adjustments.
- Default SUI rate
- 2.64%
- New-employer rate; use your notice rate if available.
- SUI taxable wage base
- $9,500
- Maximum wages subject to Georgia SUI per employee.
- New-employer SUI maximum
- $251
- Taxable wage base × the new-employer rate; experience rates vary.
- Net FUTA maximum
- $42
- Assumes the full standard credit after timely state UI payment: 0.60% on the first $7,000.
Review the federal FUTA sources and Georgia rate sources.
Georgia employer payroll tax calculator
Calculate the cost
Inputs stay in your browser — no entered values are sent or stored.
How the $6,180 on top of salary breaks down
- Social Security75%
- Medicare18%
- FUTA1%
- State SUI4%
- Workers' comp2%
| Cost item | Rate or assumption | annual amount |
|---|---|---|
| Base wages | Annual rate basis | $75,000 |
| Social Security (employer) | 6.20% up to $184,500 | $4,650 |
| Medicare (employer) | 1.45% (no cap) | $1,088 |
| FUTA | 0.60% on first $7,000 | $42 |
| State unemployment (SUI/GA) | 2.64% up to $9,500 | $251 |
| Workers' compensation (est.)est. | ~0.20% (office/clerical est.) | $150 |
| Total annual cost | $81,180 |
$75,000 annualized wages · 2,080 paid hours · Georgia · 1 in role · 1 total employer headcount · tax year 2026.
Health $0/year · retirement 0% · other benefits 0% · payroll/PEO fees $0/year.
Employer-paid costs only — employee withholdings (state income tax, SDI, employee-funded leave) are excluded; these are costs on top of wages, not deductions. Estimate for budgeting, not tax advice. Defaults use the new-employer SUI rate and an office-class workers'-comp estimate. See methodology.
Georgia employer payroll taxes (2026)
- State income tax on wages
- Yes
- State unemployment (SUI) wage base
- $9,500
- SUI new-employer rate
- 2.64%
- SUI rate range (experienced)
- 0.04% – 8.10%
- FUTA (federal unemployment)
- 0.60% on first $7,000Standard 0.6% net rate (no projected credit reduction).
- Workers' comp (office class, est.)
- ~$0.1–$0.3 / $100Estimate — set by your carrier and experience rating.
2026 tax year · each Georgia figure carries a primary and an independent source (see sources) · last verified June 2026.
Worked examples
Default employer-cost estimates in Georgia, using 2026 rates:
| Salary | Added | Total cost | Burden |
|---|---|---|---|
| $45,000 | $3,825 | $48,825 | +8.5% |
| $75,000 | $6,180 | $81,180 | +8.2% |
| $120,000 | $9,713 | $129,713 | +8.1% |
Hourly wage examples
Assumes 40 hours/week for 52 paid weeks.
| Base rate | Burden / hr | Loaded / hr | Burden |
|---|---|---|---|
| $20.00 | $1.71 | $21.71 | +8.6% |
| $40.00 | $3.28 | $43.28 | +8.2% |
Both tables include Social Security (6.20% to $184,500), Medicare, net FUTA, Georgia SUI at the new-employer rate (2.64%), automatically modeled state employer charges, and an office workers'-comp estimate. They assume a total employer headcount of one and exclude optional benefits.
Georgia employer cost FAQ
How much does it cost to employ someone in Georgia?
Beyond salary, a Georgia employer pays Social Security and Medicare (7.65% combined), FUTA, and Georgia state unemployment on the first $9,500 of wages. For a $75,000 salary that totals about $81,180 (+8.2%) before optional benefits.
What is the Georgia SUI / SUTA rate for 2026?
The 2026 Georgia taxable wage base is $9,500. New employers pay 2.64%; experienced employers range 0.04%–8.10% based on their claims history.
What employer payroll costs are specific to Georgia?
Georgia adds no employer-specific payroll tax beyond SUI; the rest of the stack is the federal FICA and FUTA every US employer pays.
What taxes do employers pay for employees in Georgia?
Georgia employers pay federal Social Security (6.2%) and Medicare (1.45%), FUTA (0.6% on the first $7,000), and Georgia state unemployment (SUI) at a 2.64% new-employer rate on the first $9,500. Workers' compensation is on top.
How much does an employer pay for payroll tax?
For a $75,000 salary in Georgia, an employer pays about $6,180 in payroll taxes and workers' comp on top of wages — roughly 8.2% — for a fully-burdened cost near $81,180. The Georgia SUI rate is the main variable.
States with a similar cost of employment
Read how the burden stack works in our labor burden rate guide, compare 1099 vs W-2 employer costs, and see every figure sourced in our methodology.