Employer Payroll Tax
Employee Payroll Taxes
Employee Income Tax
There is no standard minimum wage. Minimum salaries are dependent on agreements with the employer.
The salaries are paid on monthly basis. Paydays are usually at the end of the month, unless agreed otherwise with the employer.
Not required by law.
Full-time employment is considered 8 hours per day and 40 hours per week (48 in some specific sectors).
Overtime pay is given to employees who work more than 40 hours per week (48 in some specific sectors), and work should not exceed 4 hours per week and 2 hours per day. The salary should be 125% of the usual salary per hour, but the parties may agree on the possibility of additional rest.
After the employee has completed 11 months of continuous service, they are granted 24 days of annual paid vacation. Employees also receive vacation pay equal to their average salary 3 months prior to leave.
They are also allowed to take 15 days of unpaid leave days per year. To take unpaid leave an employee must provide 2 weeks’ notice.
Georgia has 17 public holidays.
Employees receive full paid leave for up to 30 days. To receive payment and employee must obtain a sickness certificate from an authorized physician.
Mothers are entitled to 126 days of pregnancy and childbirth leave or 143 days in case of complications or the birth of twins. Employees receive 100% of their daily wage (up to a total of 1,000 GEL).
They also receive 604 days of additional maternity leave.
See parental leave.
57 days can be taken from maternity leave and be put towards childcare leave. This can be used by either the mother or father.
Upon the employee’s request, an additional 2 weeks per year may be granted for the care of a child under the age of 5 years old.
In order to terminate an employee, an employer must provide a written statement and a notice period. The employer must also have justifiable grounds for termination.
Both the employer and employee must provide 30 days’ notice in case of termination.
Employees are granted at least one month’s salary within 30 calendar days after the termination of the labor agreement.
Probationary periods should be written in contract and should not exceed 6 months.
18% standard rate.