Georgia employer tax table (2026 planning)
| Tax | Rate | Wage base | Paid by |
|---|---|---|---|
| Social Security (employer) | 6.200% | $184,500 | Employer |
| Medicare (employer) | 1.450% | No wage base | Employer |
| FUTA (net after credit) | 0.600% | $7,000 | Employer |
| Georgia SUTA (new employer) | 2.700% | $9,500 | Employer |
New-employer planning rate for a typical non-construction private employer. Source names: IRS Publication 15-A (2026), IRS Form 940 instructions, and the Georgia UI agency summary used in our dual-source check. Outbound agency links omitted on purpose.
FAQ
What employer payroll taxes apply in Georgia?
Employers pay federal FICA and FUTA plus Georgia unemployment. New employers commonly use a 2.70% planning rate on the first $9,500.
Does Georgia local tax change employer FICA?
Local income taxes do not change federal FICA/FUTA math on this page. Confirm any local employer obligations separately.
Is this a Georgia paycheck calculator?
No. It estimates employer cost, not take-home pay.
How do wage bases work?
Taxes with wage bases stop after the base is reached for that employee and year.