Starting a Business in Georgia

Tax Registration

Employer Identification Number (EIN)

All employers who have employees must be assigned an EIN (or Employer Tax ID) from the Internal Revenue Service.

Georgia Sales & Use Tax

Obtain your Sales and Use Tax Number if you meet the state’s definition of “dealer.”

Employer Identification Number (EIN)

All employers who have employees must be assigned an EIN (or Employer Tax ID) from the Internal Revenue Service.

Employer Identification Number (EIN)

All employers who have employees must be assigned an EIN (or Employer Tax ID) from the Internal Revenue Service.

Hiring Laws in Georgia

In addition to the national laws barring discrimination, Georgia has 2 additional laws to prevent hiring discrimination.

• The Georgia Age Discrimination Act: Prohibits hiring practices that discriminate against individuals between the ages of 40 and 70. The law applies to private employers, regardless of the company size.
• Georgia Equal Pay Act: For public employers and private employers with 10 or more employees, Georgia requires employers to pay employees of the opposite sex equal wages for equal work.

Employer Requirements

You’re almost there! The final step in setting up your business is to determine the federal and state employer requirements. You can also consider getting funding to kick start your efforts.

Federal Requirements

• Tax withholdings: View the IRS Employer’s Tax Guide for full requirements.
• Tax records: The IRS requires businesses to retain records of employment taxes for at least 4 years. Learn more about the types of records small businesses are required to keep.
• Employee Eligibility Verification (Form I-9): Federal law requires employers to verify the employment eligibility for all employees hired after November 6, 1986. You can download Form I-9 and learn more about the process in the Instructions for Completing the I-9; Handbook for Employers. Proof of an employee’s eligibility to work must be obtained within 3 days of hire. This must be completed for citizens and non-citizens. For help navigating the I-9 form for non-citizens, you can consult the Small Business Guide to Immigration Regulations.
• Federal Income Tax Withholding (Form W-4): The W-4 form, which outlines tax withholdings, must be completed by every employee prior to or on their start dates. As the employer, you are responsible for submitting the W-4 to the IRS for verification.
• Federal Wage and Tax Statement (Form W-2): Employers are required to report annual tax withholdings for each employee to the IRS. This is done using the W-2 form, which must be completed annually for each employee by January 31 for the preceding year. Copy A must be sent to the Social Security Administration (SSA). For full instructions on what you need to do, you can view the SSA’s Employer W-2 Filing Instructions and Information.
• Form W-9: If you do business with a freelancer or independent third party, you must obtain a W-9. This is used for third parties who are responsible for filing their own taxes with the IRS.

State Requirements for Georgia

• New Hire Reporting: Employers must report recent hires and re-hires with the Georgia New Hire Reporting Center.
• Worker Eligibility Verification: Georgia requires public employers, their contractors, and subcontractors to verify the eligibility of new hires in a federal reporting system.
• Workers’ Compensation Insurance: Businesses with 3 or more employees are required to provide workers’ compensation insurance in the state of Georgia
• Georgia Unemployment Insurance: Learn about Georgia unemployment taxes and benefits.
• Georgia Department of Labor Required Posters
• Child Labor information for the state of Georgia

Additional Employer Resources in Georgia

• Complete list of rules and regulations for the Georgia Department of Labor
• “What Employers Need to Know” by the Georgia Secretary of State