Overview

Capital
Tbilisi
Currency
Georgian Lari (GEL)
Date Format
dd/mm/yyyy

Taxes

Employer

Employer Payroll Tax

2.00%
Pension
2.00% Total Employment Cost
Employee

Employee Payroll Taxes

2.00%
Pension
2.00% Total Employee Cost
Employee

Employee Income Tax

20.00%
Flat Rate
Employer Taxes
3 HIGHEST
3 LOWEST
Brazil
China
Slovakia
Georgia
South Africa
Georgia
Macedonia
82.39%
41.12%
37.2%
2%
2%
2%
0%
Employee taxes
3 HIGHEST
3 LOWEST
Romania
Macedonia
Netherlands
Georgia
Georgia
Belarus
Ukraine
45%
28%
27.65%
2%
2%
1%
0%

Minimum Wage

General

There is no standard minimum wage. Minimum salaries are dependent on agreements with the employer.

Payroll

Payroll Cycle

The salaries are paid on monthly basis. Paydays are usually at the end of the month, unless agreed otherwise with the employer.

13th Salary

Not required by law.

Working Hours

General

Full-time employment is considered 8 hours per day and 40 hours per week (48 in some specific sectors).

Overtime

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.

Leave

Paid Time Off

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.

Vacation days
Public holidays
3 HIGHEST
3 LOWEST
Brazil
Peru
Albania
Georgia
Michigan
China
Federal
30
13
43
30
12
42
28
14
42
24
17
41
2
11
13
5
7
12
10
10
Public Holidays

Georgia has 17 public holidays.

Sick Days

Employees receive full paid leave for up to 30 days. To receive payment and employee must obtain a sickness certificate from an authorized physician.

Maternity Leave

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. 

PAID MATERNITY LEAVE (DAYS)
410
365
365
126
45
30
0
Bulgaria
Serbia
Albania
Georgia
United Arab Emirates
Tunisia
Federal
3 HIGHEST
3 LOWEST
Paternity Leave

See parental leave.

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.

Termination

Termination Process

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.

Notice Period

Both the employer and employee must provide 30 days’ notice in case of termination.

Severance Pay

Employees are granted at least one month’s salary within 30 calendar days after the termination of the labor agreement.

Probation Period

Probationary periods should be written in contract and should not exceed 6 months.

VAT

General

18% standard rate.

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