How do I register as a household employer in Georgia?

First, apply for a federal EIN at IRS.gov — free, takes about 15 minutes. Then register with Georgia's unemployment insurance agency once you cross $1,000 in any calendar quarter — most states require registration within 20 days of becoming a covered employer. If you'll withhold Georgia state income tax at your employee's request, register separately with the state department of revenue for a withholding account.

What payroll taxes does Georgia charge for a household employee?

Federal: 7.65% FICA (employer share, matched by your employee), plus FUTA at 6.0% on the first $7,000 (effective 0.6% after the state SUTA credit). Georgia SUTA: 0.54% - 8.4% on a state-specific wage base — new employers typically land near the middle of that range. State income tax withholding is optional unless your nanny elects it on the state W-4.

What are Georgia's minimum wage and overtime rules for nannies?

Georgia uses the federal minimum wage of $7.25/hour for household employees. Some local ordinances may set a higher floor — verify your city or county. FLSA overtime (1.5x for hours over 40 in a week) applies to most household employees, with a narrow exception for live-in nannies who are FLSA-exempt from overtime (but not from minimum wage).

Can I require my nanny to use direct deposit in Georgia?

Georgia allows direct deposit for household employees, subject to federal Regulation E (your nanny must be free to choose their own bank, or you must offer an alternative payment method). Best practice is to get a written, signed authorization from your nanny before initiating the first deposit, even where Georgia doesn't strictly require it.

What records do I need to keep for a Georgia household employee?

IRS Publication 926 requires household employers to keep employment tax records for at least 4 years after the tax becomes due or is paid, whichever is later. Records include timesheets, paystubs, W-2 copies, ACH/payment confirmations, and SUTA filings. Georgia follows the federal 4-year baseline for state purposes. Keep payroll records together with your tax filings in one organized place — most household employer audits start with the IRS or state agency asking for these records.

All State Guides

Georgia Nanny Tax Guide

Georgia recently transitioned to a flat income tax rate of 5.19%, simplifying withholding calculations. The state has no disability or paid leave requirements for household employers.

Georgia household employer quick facts

State Income Tax

State Unemployment

Disability Insurance

Paid Family Leave

Minimum Wage

$7.25/hour (federal)

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SUTA Rate Range

0.54% - 8.4%

New employers: 2.7% on the first $9,500 (2026). Georgia Department of Labor

Key things to know

Flat state income tax of 5.19%
Uses federal minimum wage
No disability or paid leave requirements
Standard deduction of $12,000 (single)

Georgia Employer Requirements

State Income Tax

Georgia uses a flat 5.19% income tax rate. A standard deduction of $12,000 (single) or $24,000 (married) reduces taxable income, plus a personal exemption of $3,000.

State Unemployment Insurance

Employers pay SUI tax on the first $9,500 of wages. New employer rate is 2.7%, with rates ranging from 0.54% to 8.4% based on experience.

Workers' Compensation

Georgia doesn't require workers' compensation for household employers—domestic workers are excluded from the state's coverage mandate. It's still worth considering: it protects your employee if they're injured at work, and protects you from potential liability.

Georgia household employer questions

What will it cost?

Wondering what you'll actually owe as a Georgia employer? Adjust the numbers below to get a quick estimate of your annual tax obligations.

This guide is for informational purposes only and should not be considered legal or tax advice. Tax laws change frequently. Always verify current requirements with your state's tax agency or consult with a qualified tax professional.

Verified accurate as of June 2026Sources: Georgia tax agency, IRS Publication 926

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Georgia Nanny Tax Guide

Georgia household employer quick facts

Georgia Employer Requirements

State Income Tax

State Unemployment Insurance

Workers' Compensation

Georgia household employer questions

What will it cost?

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