What employer payroll taxes apply in Georgia?

Employers pay the matching FICA tax (6.2% Social Security plus 1.45% Medicare), federal unemployment tax (FUTA), and Georgia state unemployment tax (SUTA). Georgia has no state disability or paid-family-leave employer tax.

How much is FUTA after the state credit?

FUTA is 6.0% on the first $7,000 of each employee's wages, but employers who pay state unemployment tax on time receive a 5.4% credit, leaving an effective 0.6% — a maximum of $42 per employee per year.

What is Georgia's SUTA wage base and rate?

Georgia applies state unemployment tax to the first $9,500 of each employee's annual wages. New employers typically pay around 2.7%, while experienced employers receive a rate from roughly 0.04% to 8.1% based on their claims history.

Does Georgia have an employer disability or PFML tax?

No. Unlike states such as California or New York, Georgia does not levy a state disability insurance or paid-family-leave payroll tax on employers. The main state employer tax is SUTA.

Is the employer FICA match the same as what the employee pays?

Yes. The employer matches the employee's 6.2% Social Security (up to the wage base) and 1.45% Medicare. The extra 0.9% Additional Medicare Tax on high earners is withheld from the employee only, not matched.

Georgia Employer Payroll Tax Calculator

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Hiring in Georgia costs more than the salary you advertise. On top of wages, an employer owes the matching half of FICA plus federal and state unemployment taxes. This calculator totals the employer-side burden so you can budget the true cost of a hire.

How it works

The employer match of FICA mirrors the employee’s withholding:

Social Security  6.2% on wages up to $168,600
Medicare         1.45% on all wages (no cap)

Unemployment taxes are capped at low wage bases:

FUTA   6.0% on first $7,000, minus 5.4% credit = 0.6% effective ($42 max)
SUTA   your Georgia rate on the first $9,500 of wages

Georgia does not impose an employer state disability or paid-family-leave tax, so the state side is simply SUTA.

Example

For a $50,000 worker at a 2.7% Georgia new-employer rate: Social Security is $3,100, Medicare $725, FUTA $42, and SUTA is 2.7% of $9,500 = $256.50. Total employer payroll tax is about $4,123, or roughly 8.2 percent on top of salary.

Notes

This is a planning estimate. Your real SUTA rate, any rate add-ons, and the current wage bases come from the Georgia Department of Labor and the IRS. Workers’ compensation and benefits are separate costs not modeled here.