Georgia employer tax information
About Georgia employer tax information
With Square, you can run payroll, pay your taxes and stay ahead of the compliance to focus on running your business. This guide is intended for your state taxes only. It’s important to note that laws vary by jurisdiction, and this guide does not attempt to address all jurisdictions or federal taxes — for example, counties or cities often have requirements that differ from federal and state law.
Before you begin
To sign up for Square Payroll in Georgia, you must provide Square with your Georgia Withholding Number, Georgia Department of Labor Account Number, and Georgia Employer Total Tax Rate.
If your business is a non-profit and you are not registered with the Georgia Department of Labor, you must register via mail; online registration will not work for you.
In Georgia, the quarterly filing form you are responsible for submitting is based on your tax payment cadence. Your payment cadence is based on your annual payroll totals and there are three options: semi-weekly, monthly, and quarterly. If you are unsure of your payment cadence, you can determine it by identifying the form filed for your business in previous quarters. For more information, look at the Filing Date row on the Withholding HB 43 Requirements Summary.
In Georgia, when you terminate an employee you are responsible for providing the terminated employee with a completed, signed, and dated Separation Notice in accordance with printed instructions on the Form DOL-800.
If an employee claims more than 14 withholdings on Form G-4 (employee tax withholding form), you, as the employer, are required to mail a copy of the employee’s Form G-4 into the state of Georgia for approval.
The Georgia Department of Labor typically requires employers to file and pay unemployment taxes starting in the quarter that wages are first paid. If you become liable for unemployment taxes and register an account in a later quarter, it may be necessary to file these taxes retroactively. Visit the Georgia website or contact the GA Department of Labor directly to determine your requirements and ensure any outstanding tax filings are completed promptly to avoid penalties.
Georgia payroll tax details
Square Payroll processes the following per the frequency for the listed state agencies:
Income Tax Withholding Payments (GA-V): filed per pay run
Withholding Tax Return (G-7): filed semi-weekly, monthly, and/or quarterly
Annual Income Statement (G-1003): filed annually
Georgia Department of Labor (GDOL)
Unemployment Tax and Wage Report (LWC ES-4 / DOL-4N): filed quarterly
New Hire Report: filed per new employee
Make Georgia payroll tax payments
There are two options to make withholding tax payments in Georgia:
- To pay online, sign in to the Georgia Tax Center and submit your payment by credit card, debit card, or electronic check through a third-party vendor for a fee, or use Electronic Funds Transfer (EFT). Read more about online payments on the Georgia Department of Revenue website.
- To pay by mail, complete Form GA-V and write a check payable to Georgia Department of Revenue. Include your Georgia Employment Account Number on the memo line. Taxpayers who withhold $500 or more on any one return (quarterly total) must submit payments by Electronic Funds Transfer (EFT). Mail your check to:
Processing Center
Georgia Department of Revenue
PO Box 740387
Atlanta, Georgia 30374-0387
To make Georgia unemployment tax payments, you must be registered with the Georgia Department of Labor and have an Employer Account Number. If you do not have an account number, you can register for one online with the Georgia Department of Labor. You can also mail or fax your application. Visit the Georgia Department of Labor website or call 404-232-3301 for more information.
Unemployment insurance payments can be made online only. Enter your Georgia Department of Labor Account number on the payment portal and pay by Electronic Funds Transfer (ACH debit).
Make unemployment insurance tax filings in Georgia
Unemployment insurance tax reports and payments are due by the last day of the month following the end of the calendar quarter (for example, on April 30 for the first quarter). Large employers with 100 or more employees must file online:
- To file online, go to the Georgia Department of Labor’s Online Services website and use the links under the Employers section to file quarterly reports and make payments. You can pay any taxes due using credit or debit cards, e-checks through a third-party vendor (for a fee), or by Electronic Funds Transfer (EFT).
- To file by mail, download Form DOL-4N and include the completed form with a check for any payments due.
You must file reports even if you pay no wages during a particular quarter. You will be subject to a penalty if you fail to file.
For more information on state unemployment taxes, contact the Georgia Department of Labor at 404-232-3001 or visit the Georgia Department of Labor website.
Amend duplicate tax filings in Georgia
The Georgia Department of Revenue (DOR) allows you to correct any misreported payroll on your Form G-7 by submitting an amended Form G-7. Here are some general guidelines for completing your adjusted return:
- Download Form G-7.
- Mark line 10 on Form G-7 as an amended return.
- Submit your completed return to the address listed on the form.
File your amended Form G-7 with the DOR as soon as possible to avoid unnecessary penalties or fees from underreporting your wages and taxes. If you have any questions, contact the Georgia Department of Revenue at 877-423-6711 or visit the Georgia Department of Revenue website.
The Georgia Department of Revenue allows you to correct any misreported payroll on your Form G-1003 by submitting an amended Form G-1003. Here are some general guidelines for completing your adjusted return:
- Download Form DOL-1003.
- Obtain a copy of the Form W-2C(s) that were filed with the IRS. This form is required to be submitted with your amended Form G-1003.
Submit your completed return and Form W-2C(s) to the address listed on the form.
File your amended Form G-1003 and Form W-2C(s) as soon as possible to avoid unnecessary penalties or fees from underreporting your wages and taxes. If you have any questions, contact the Department of Revenue at 877-423-6711 or visit the Georgia Department of Revenue website.
The Georgia Department of Labor allows employers to correct any misreported payroll on the Unemployment Tax and Wage Report by submitting a Report to Add New Wages and/or Correct Reported Wages (Form DOL 3C). Here are some general guidelines for completing your adjusted return:
- Download Form DOL-3C.
- Obtain a copy of the Form DOL-4N that was originally filed. This is necessary to fill out the Reported section of your adjustment return.
- Submit your completed return to the address listed on the form.
File your Form DOL 3C as soon as possible to avoid unnecessary penalties or fees from underreporting your wages and taxes. If you have any questions, contact the Department of Labor at 404-232-3245 or visit the Georgia Department of Labor website.
Add your Georgia payroll account numbers to Square Payroll
You must provide a valid Georgia Withholding Number and Department of Labor Account Number to use Square Payroll. These numbers are required for us to make state tax payments and filings on your behalf.
To get your Georgia Withholding Number, register for an account with the Georgia Department of Revenue. You will receive your 9-character Withholding Number (0000000-XX; the first seven characters are numbers, and the last two are letters) once you complete the registration process.
To get your Department of Labor Account Number, register online with the Georgia Department of Labor. Once you complete registration, you will receive your 8-digit Department of Labor Account Number (000000-00).
For assistance with your Withholding Number, call 877-423-6711. For assistance with your Department of Labor Account Number, call 404-232-3180.
If your business is a non-profit and you are not registered with the Georgia Department of Labor, you must register via mail; online registration will not work for you.
To locate your Georgia Withholding Number, sign in to your Department of Revenue Tax Center Account. Your Georgia Withholding Number is on any filing form sent to you by the Department of Revenue.
For assistance, call the Department of Revenue Business Services Unit at 877-423-6711, option 1.
Your Department of Labor Account Number is on any previous Quarterly Tax and Wage Report (DOL 4N).
For assistance, call the Department of Labor at 404-232-3180.
Add your Georgia employer total tax rate to Square Payroll
You must provide your Georgia Employer Total Tax Rate when signing up for Square Payroll so we can accurately withhold this tax.
Square Payroll only requires that you enter the Total Tax Rate. The Administrative Assessment Rate is a fixed value and the Contribution Rate will populate based on the Total Tax Rate that you enter.
You can locate your Total Tax Rate a few different ways:
If you are a new employer, you will receive your Total Tax Rate when you complete your registration with the Department of Labor.
Look up your tax rate on the Georgia Department of Labor website.
You can find your rate on the Employer Tax Rate Notice (DOL-626) mailed in late December.
Call the Department of Labor Employer Hotline toll-free at 855-436-7365.
You are responsible for ensuring Square Payroll has the correct Total Tax Rate for your business. If you need to update your rate, you can do so from the Tax forms section of your Square Dashboard.