Georgia Pay Stub Requirements
Official Georgia pay stub and payroll tax rules, sourced directly from state and federal agencies.
Create Your Pay StubGeorgia sets how often wages are paid and how they may be paid, but not what an employee must be told about them: there is no Georgia pay stub statute for private employers. Its income tax is a single flat rate that fell to 4.99% for 2026 under House Bill 463, and its own $5.15 minimum wage sits so far below the federal $7.25 that it reaches only the few jobs federal law does not cover.
It's a general guide, not legal or tax advice. For your specific situation, check the source links below or talk to a licensed payroll, tax, or employment-law professional.
Georgia paycheck calculatorSee federal and Georgia taxes and your take-home pay — free.Is a pay stub required in Georgia?
No. Georgia law does not require private employers to give employees an itemized pay stub or wage statement. O.C.G.A. § 34-7-2 governs how often wages are paid and by what method — cash, check, a payroll card, or direct deposit with the employee's consent — but says nothing about a statement of earnings. A 2023 bill that would have required one, House Bill 261, did not advance out of committee. What Georgia does require is narrower: an employer that pays through a payroll card must give employees a written explanation of the card's fees, at least 30 days before the card account becomes available for current employees and at the time of hiring for new ones.
How often must employees be paid?
Employers must divide each calendar month into at least two equal pay periods and pay employees the full net wages earned for each period on the designated payday. Farm, sawmill, and turpentine industry employers, and officials/department heads paid a fixed monthly or annual salary, are exempted from this requirement.
Source: O.C.G.A. § 34-7-2
Georgia minimum wage
Georgia has its own minimum wage law, but its $5.15 rate is below the federal $7.25, and the statute says it does not apply to any employer subject to the federal minimum wage. In practice, almost every Georgia employee is owed at least $7.25 an hour under the Fair Labor Standards Act; the state rate matters only for the few employers outside federal coverage.
- Tipped employees: a direct cash wage of $2.13 per hour under federal law, provided tips bring total pay to at least $7.25 an hour.
- Employees under 20: federal law allows a youth wage of $4.25 per hour for their first 90 consecutive calendar days of employment.
Source: O.C.G.A. § 34-4-3; Fair Labor Standards Act, 29 U.S.C. §§ 203(m), 206
Overtime & double time
Georgia has no state overtime law, and its minimum wage statute contains no overtime provision. Overtime is governed entirely by the federal Fair Labor Standards Act.
| Trigger | Pay rate |
|---|---|
| Daily overtime | No daily overtime rule — a long single shift does not trigger overtime on its own. |
| Weekly overtime | 1.5× the regular rate for hours beyond 40 in a workweek, under the federal FLSA. |
| 7th consecutive workday | No seventh-consecutive-day rule. |
Source: Fair Labor Standards Act, 29 U.S.C. § 207
Meal & rest break requirements
Georgia law does not require meal breaks for adults, and unlike many states it sets no meal-break rule for minors either. Where an employer gives a meal period — usually 30 minutes or more with the employee fully relieved of duty — federal rules allow it to be unpaid.
There is no general rest-break requirement. Georgia does require one specific break: paid break time of reasonable duration to express breast milk at the worksite, at the employee's regular rate, in a private place other than a restroom. An employer with fewer than 50 employees is excused where the requirement would impose an undue hardship.
Source: O.C.G.A. § 34-1-6; 29 C.F.R. §§ 785.18–785.19
Georgia state income tax
Georgia taxes wages at a single flat rate. House Bill 463, signed on May 11, 2026, cut the rate from 5.19% to 4.99% for tax years beginning on or after January 1, 2026. It also raised the standard deduction to $15,000 for single, head-of-household and married-filing-separately filers and $30,000 for married couples filing jointly, and the dependent deduction from $4,000 to $5,000.
| Taxable income | Rate |
|---|---|
| All taxable income | 4.99% |
Source: O.C.G.A. § 48-7-20; House Bill 463 (2026); Georgia DOR 2026 Employer's Withholding Tax Guide
Vacation & paid time off (PTO)
Georgia has no law requiring paid vacation or paid time off, and no statute on what happens to unused time. The employer's written policy or the employment contract decides.
No Georgia statute treats accrued vacation as earned wages, so unused time is owed only if the policy or agreement promises it.
Source: No Georgia vacation statute; terms set by employer policy or contract
Final paycheck rules
Georgia has no final paycheck law. There is no special deadline after a firing, layoff or resignation, so final wages fall due on the regular payday for the period worked, under the same twice-a-month schedule that applies to every other paycheck.
| Situation | Final wages due |
|---|---|
| Fired or laid off | No separate deadline — the regular payday for the final pay period. |
| Quits or resigns (notice makes no difference) | No separate deadline — the same as a discharge. |
Source: No Georgia final-pay statute; O.C.G.A. § 34-7-2
Other Georgia payroll taxes employers should know
Georgia employers pay state unemployment insurance (UI) tax on a per-employee taxable wage base administered by the Georgia Department of Labor. Georgia has no state disability insurance or paid-family-leave payroll tax. UI taxes are reported and remitted quarterly through the GDOL Employer Portal.
| Tax | Rate | Notes |
|---|---|---|
| Unemployment Insurance (SUI) | New/newly covered employer rate: 2.70%; experienced employers are rated individually | Taxable wage base has been $9,500 per employee since January 1, 2013. GDOL mails experience-rated employers their individual annual rate each year — check dol.georgia.gov for your current rate. |
| State Disability Insurance and Paid Family Leave | None | Georgia has neither programme, so the only state deduction on a Georgia stub is income tax. |
Source: O.C.G.A. § 34-8-1 et seq. (Employment Security Law)
Common questions about Georgia pay stubs
Can I get a pay stub from my employer in Georgia?
You can ask, and most employers that use a payroll service already provide one, but no Georgia law requires it. Federal law requires employers to keep records of hours, pay and deductions for at least three years (29 C.F.R. § 516.5), so the information exists even if no stub is issued. If you need proof of income, ask payroll for an earnings statement or an employment verification letter.
Does Georgia require paid sick leave?
No. Georgia does not require private employers to offer sick leave. Its Family Care Act applies only where an employer with 25 or more employees already provides sick leave: it lets employees use up to five days of earned sick leave a year to care for a child, spouse, grandchild, grandparent, parent, or a dependent listed on their latest tax return.
Why did my Georgia withholding drop in 2026?
Because the rate fell. House Bill 463 cut Georgia's income tax from 5.19% to 4.99% for 2026 and raised the standard deduction, and employers switched to the new withholding figures after the law was signed in May 2026. Stubs before the switch withheld at the old rate; the 2026 return reconciles the difference.
Can a Georgia employer pay wages on a payroll card?
Yes. Georgia allows payment in cash, by check, by payroll card, or by direct deposit when the employee consents. An employer using payroll cards must explain the card's fees in writing — at least 30 days before the account is available for current employees, and at hiring for new ones.
Guides that go with this page
Georgia's rules decide what has to appear on the stub. These cover what the figures on it actually mean, wherever you work.
- What a pay stub is, line by line — Every section of a stub and what each figure means.
- Gross pay vs. net pay — Why the amount that reaches your bank is a quarter smaller than your salary.
- Pay stub mistakes worth catching early — The errors that are easy to fix this month and hard to fix next year.
- Social Security and Medicare in 2026 — The federal payroll taxes that apply in every state, and the wage base that stops one of them.
Sources & references
Every figure on this page links back to the primary source below. State and federal payroll rules change — always confirm current-year figures directly with the agency before relying on exact dollar amounts.
- O.C.G.A. § 34-7-2 (FindLaw)
- O.C.G.A. § 34-4-3 — Georgia minimum wage (FindLaw)
- O.C.G.A. § 34-1-6 — lactation break time (FindLaw)
- O.C.G.A. § 34-1-10 — Family Care Act (FindLaw)
- Office of the Governor — Gov. Kemp signs HB 463 (May 11, 2026)
- Georgia Dept. of Revenue — Employer's Withholding Tax Guide 2026 (revised June 2026)
- Georgia Dept. of Revenue - Important Tax Updates
- Georgia DOL - Employers FAQs: Unemployment Insurance
- Georgia DOL - 2026 Employer Tax Rates Available Now
- U.S. DOL — Federal minimum wage and tip credit
Last checked: October 2026. See our editorial standards & sources for how these figures are verified.