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), but the amount of remuneration is determined by agreements between the employer and employee.
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 730 days of maternity leave. Employees receive 100% of their daily wage (up to a total of 1,000 Lari) for 183 days, and an additional 547 days of unpaid leave.
No specific laws
Employees may take 2 weeks of unpaid leave annually to care for a child. This lasts until the child turns 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.