Payroll Georgia, Unique Aspects of Georgia Payroll Law and Practice
The Georgia State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:
Department of Revenue
Withholding Tax Unit
504 Trinity-Washington Bldg.
270 Washington Street
Atlanta, GA 30334
404-417-2311
http://www.etax.dor.ga.gov/withholding.shtml
Georgia requires that you use Georgia form “G-4, Employee’s Withholding Certificate” instead of a Federal W-4 Form for Georgia State Income Tax Withholding.
Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows. In Georgia cafeteria plans are: not taxable for income tax calculation; not taxable for unemployment insurance purposes. 401(k) plan deferrals are: not taxable for income taxes; taxable for unemployment purposes.
In Georgia supplemental wages are taxed or a graduated rate
Annual wage Rate
Under $8,000.00 2.0%
$8,000.00 to $10,000.00 3.0%