Payroll and Benefits Guide Georgia
Last updated: Mar 03, 2026
Contribution
| Employer Payroll Contributions | |
|
2.00%
|
Pension (not applicable for workers whose permanent residence is not in Georgia)
|
| 2.00% |
Total Employment Cost |
| Employee Payroll Contributions | |
|
2.00%
|
Pension
|
| 2.00% |
Total Employee Cost |
| Employee Income Tax | |
|
20.00%
|
Flat Rate |
Employer taxes
Employee taxes
Minimum Wage
General
In Georgia, the national minimum wage is dependent on the employer contract/Collective Bargaining agreement in place.
Payroll
Payroll Cycle
The payroll cycle in Georgia is generally monthly and payments must be made on the same day of the month and no later than the last working day of the month.
13th Salary
In Georgia, a 13th-month salary is not mandatory, however, the employer can pay bonuses at their discretion.
Working Hours
General
The standard working week in Georgia consists of 40 hours a week, typically 8 hours per day for a five-day working week. The working week can be increased to 48 hours per week in specific sectors.
A record of working hours should be maintained unless it is impossible to do so due to the specific nature of the work.
Overtime
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Maximum Ordinary Hours (Labour Code Article 17): The standard work limit for an adult is 40 hours per week (typically 8 hours per day over five days).
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The standard work week may be increased to 48 hours per week in specific sectors (e.g., transport, healthcare) as designated by the Government of Georgia.
-
-
Overtime Definition: Overtime (ზეგანაკვეთური სამუშაო) is defined as work performed by an employee, by agreement between the parties, for a period longer than the standard working time.
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Daily/Weekly Overtime Cap: Specific caps are not consistently cited in formal sources, but the total working time, including overtime, is generally restricted by the mandatory minimum rest period of 12 hours between shifts and at least 24 continuous hours of rest per week.
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Consent: Performing work beyond the standard working hours must be voluntary. No one has the right to force an employee to work overtime, except in specific, exceptional cases provided by law (e.g., to prevent or eliminate the effects of an industrial accident).
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Minors: Overtime work for minors (under 18) must not exceed 2 hours per working day and 4 hours per working week.
Overtime Compensation
Unlike many countries, the Labour Code sets the principle of increased pay for overtime but allows the actual amount to be determined by agreement.
| Day/Condition | Statutory Requirement (Labour Code) | Notes |
| Minimum Pay Rate (Normal Overtime) | Must be paid at an increased hourly rate of remuneration. | The law does not stipulate a minimum percentage (e.g., 150% or 200%). The specific increase is determined by agreement between the parties (employment contract or collective agreement). |
| Compensation Method | Monetary compensation OR proportional rest period within four weeks. | Overtime work can be compensated either financially or with equivalent paid time off in lieu, by agreement between the employer and employee. |
| Work on Rest Days/Holidays | Must be remunerated at an increased rate, which is considered overtime. | Similar to standard overtime, the compensation for work on weekends or public holidays is determined by agreement between the parties. |
| Force Majeure Exception | Overtime performed to prevent or liquidate the results of a natural disaster is legally allowed without any remuneration. | This is a specific statutory exception to the payment requirement. |
Leave
Annual Leave (vacation)
The annual leave entitlement for a full-time employee is 24 working days per year.
Workers in hazardous roles might be eligible for an additional 10 paid calendar days off per year.
Upon the completion of 11 months of service within a single organization, workers are eligible to take a further 15 days of unpaid vacation leave.
PTO carryover
Under Georgian labour law, employees are entitled to statutory paid annual leave once they’ve worked ~11 months, and employers must schedule it. Unused statutory annual leave is not automatically carried over by default; it can be carried over to the next year only by mutual agreement between the employer and employee (for example, where taking the leave in the original period would disrupt business). However, paid leave cannot be deferred for more than two consecutive years. Employers cannot simply apply a blanket “use-it-or-lose-it” policy that deletes accrued statutory leave without agreement.
Public Holidays
Public holidays that fall on the weekend are usually lost.
| Date | Day | Holiday | Notes |
|---|---|---|---|
| 1 January 2026 | Thursday | New Year’s Day | Standard holiday |
| 2 January 2026 | Friday | New Year’s Holiday | Standard holiday |
| 7 January 2026 | Wednesday | Orthodox Christmas Day | Standard holiday |
| 19 January 2026 | Monday | Orthodox Epiphany | Standard holiday |
| 3 March 2026 | Tuesday | Mother’s Day | Standard holiday |
| 8 March 2026 | Sunday | International Women’s Day | Standard holiday |
| 9 April 2026 | Thursday | Day of National Unity | Standard holiday |
| 10 April 2026 | Friday | Orthodox Good Friday | Standard holiday |
| 11 April 2026 | Saturday | Orthodox Holy Saturday | Standard holiday |
| 12 April 2026 | Sunday | Orthodox Easter Day | Standard holiday |
| 13 April 2026 | Monday | Orthodox Easter Monday / Day of Remembrance | Standard holiday |
| 9 May 2026 | Saturday | Victory Day (over Fascism) | Standard holiday |
| 12 May 2026 | Tuesday | St Andrew the First-Called Day | Standard holiday |
| 26 May 2026 | Tuesday | Independence Day | Standard holiday |
| 28 August 2026 | Friday | Dormition of the Mother of God (Mariamoba) | Standard holiday |
| 14 October 2026 | Wednesday | Svetitskhovloba (Feast of the Tunic of the Lord) | Standard holiday |
| 23 November 2026 | Monday | St George’s Day | Standard holiday |
Sick Days
The employer is obligated to pay regular salary for temporary incapacity up to a period of 40 consecutive calendar days or a total incapacity period not exceeding 60 calendar days per 6-month period.
A sickness certificate is required from day 1 from an authorized medical physician in order to receive payment during leave.
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 2,000 GEL).
They also receive 604 days of additional maternity leave.
Starting in 2023, a one-time assistance of 1,000 GEL is provided to every third and subsequent newborn.
Paternity Leave
In Georgia, paternity leave is the same as parental leave.
Parental Leave
Fifty-seven days can be taken from an employee’s maternity leave and be put towards childcare leave. This can be used by either the mother or father.
Upon the employee’s request, the employer may grant an employee an additional two weeks’ leave per year to care for a child under 5 years old.
Other Leave
Depending on the collective agreement/employment contract terms, an employee may be allowed additional leave types upon approval of the employer and employee for the following:
- Adopter’s leave: a person who adopts a child under the age of 10 is entitled to paid leave based on the employee’s average salary
- Childcare leave: a mother or father can take paid leave (pay is equal to the minimum wage) and varies based on the age of the child: up to two children under the age of 14 – three days of leave, three or more children under the age of 14- six days of leave
- Care Leave: For parents with a disabled child- the mother or father can take off an additional day of work each month until the child reaches the age of 18. This leave is also compensated based on the minimum wage
PAID MATERNITY LEAVE (DAYS)
Termination
Termination Process
Employment agreements can be terminated for a number of reasons including change in economic circumstances, organizational changes requiring downsizing, role incompatibility of an employee’s qualifications or professional skills, long-term incapacity for work, other objective circumstances justifying the termination of an employment agreement.
| Salary payment interval / date | Final payment on termination | Bank account payment requirement |
|---|---|---|
| Employers must pay employees at least twice a month (semi-monthly). Paydays must be set by the employer and the pay period must be divided into two equal periods. | State law does not specify a fixed deadline (e.g., “within X days”) for final wages when employment ends. Final pay must be made by the next regular payday under federal law if no state rule applies. | Payment may be by cash, check, payroll card account, or direct deposit with employee consent. Employers cannot require direct deposit without consent. |
Notice Period
The notice period for both an employer and employee is 30 calendar days. No notice is required during the probation period.
Notice must be given in writing.
Severance Pay
An employee is entitled to at least one or two month’s salary as severance pay upon dismissal; the exact rate of pay will depend on the termination reasoning.
Probation Period
The probationary period in Georgia should be stipulated within the employment agreement and must not exceed six months.
Immigration
Individuals from 98 countries can enter Georgia without a visa for one year, however, those who want to remain longer, and work must obtain an immigration visa.
For work purposes, people need to obtain a Type D visa for immigration. There are also options for short-term or long-term visas. The most requested visa includes the C and D type visa.
Foreign nationals traveling to Georgia on business typically use the C Visa unless they are visa exempt. Business visitors are generally permitted to stay in Georgia for up to 90 days in any 180 days, depending on their nationality.
The C3 or D1 visa categories are suitable for short-term work, depending on the nature and duration of the planned activities in Georgia.
For broader/longer-term work activities, the D1 visa can be combined with a work/residence permit and secured in the country. The permit is generally issued for one year initially. However, exceptions are made based on employment contracts or assignment letters with longer validity at the discretion of the State Service Development Agency. The permit can be extended for up to six years after which the foreign national may qualify for permanent residence.
VAT
General
The standard rate of VAT in Georgia is 18.00%.
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Payroll and Benefits Guide
in Georgia
What’s covered in this guide:
- Employer/employee contributions
- Minimum wage
- Working hours
- Visa requirements
And more...
Public Holidays Calendar
| Date | Day | Holiday | Notes |
|---|---|---|---|
| 1 January 2026 | Thursday | New Year’s Day | Standard holiday |
| 2 January 2026 | Friday | New Year’s Holiday | Standard holiday |
| 7 January 2026 | Wednesday | Orthodox Christmas Day | Standard holiday |
| 19 January 2026 | Monday | Orthodox Epiphany | Standard holiday |
| 3 March 2026 | Tuesday | Mother’s Day | Standard holiday |
| 8 March 2026 | Sunday | International Women’s Day | Standard holiday |
| 9 April 2026 | Thursday | Day of National Unity | Standard holiday |
| 10 April 2026 | Friday | Orthodox Good Friday | Standard holiday |
| 11 April 2026 | Saturday | Orthodox Holy Saturday | Standard holiday |
| 12 April 2026 | Sunday | Orthodox Easter Day | Standard holiday |
| 13 April 2026 | Monday | Orthodox Easter Monday / Day of Remembrance | Standard holiday |
| 9 May 2026 | Saturday | Victory Day (over Fascism) | Standard holiday |
| 12 May 2026 | Tuesday | St Andrew the First-Called Day | Standard holiday |
| 26 May 2026 | Tuesday | Independence Day | Standard holiday |
| 28 August 2026 | Friday | Dormition of the Mother of God (Mariamoba) | Standard holiday |
| 14 October 2026 | Wednesday | Svetitskhovloba (Feast of the Tunic of the Lord) | Standard holiday |
| 23 November 2026 | Monday | St George’s Day | Standard holiday |
Does Georgian employment law require annual pay increases of any sort?
An annual pay increase is not required. Some employers do choose to give the 13th salary, but it’s not mandatory.
When an employee is terminated and they have any unused vacation days does it matter what the termination reason is to receive the unused vacation (voluntary vs involuntary), or should it be paid out regardless?
Accrued vacation days should always be given upon termination. The only exception might be if the dismissal is due to gross misconduct, though it could vary from case to case.
How many days worth of notice do the have to give u before ur termination? If u r not from Georgia? And can u work during those days at ur work place?
The notice period is 30 days. It is still possible to work from the office on those days unless the employer notifies the employee not to.
Are all public holidays paid days off? Also is there a mandatory vacation days for all employees?
Full-time employees receive 24 days of paid annual leave and should also receive pay for mandatory public holidays.
Who pays for the 126 days of childbirth leave, and the 30 days of sick pay? The employer or the Government?
Sick leave of 30 days is paid by the Employer. Maternity leave can be covered by either the employer or the government; if the Employer leaves it to the Government, the mother will only receive a one-time payment of 1,000 GEL during her 126 days of maternity leave. However, in general, employers keep paying employees normal salaries during their maternity leave (it is common for employers to pay salary for 6 months of leave).
If I hire nurses to work on a 24 hour shift, which is legal under Georgian labor law (every 3 days) then, if they take leave on the day of their 24 hour shift, do I “charge” them for 3 vacation days of their entitlement or are they charged one vacation day?
Hi, unfortunately, we do not have any information regarding shift working under this set up.
What is considered taxable income in Georgia? Would we have to contribute to the pension of heath insurance, and reimbursements?