Download Georgia Guide
Public Holidays Calendar
|Saturday||Jan-1||New Year's Day|
|Sunday||Jan-2||Second Day of the New Year|
|Monday||Jan-3||Third Day of the New Year|
|Tuesday||Jan-4||Fourth Day of the New Year|
|Wednesday||Jan-5||Fifth Day of the New Year|
|Thursday||Jan-6||Sixth Day of the New Year|
|Wednesday||Jan-19||Orthodox Christmas Day|
|Saturday||Apr-9||International Women's Day|
|Friday||Apr-22||National Unity Day|
|Saturday||Apr-23||Orthodox Good Friday|
|Sunday||Apr-24||Orthodox Holy Saturday|
|Monday||May-9||Orthodox Easter Monday|
|Thursday||May-12||Day of Victory over Fascism|
|Thursday||May-26||Saint Andrew's Day|
|Friday||Oct-14||Saint Mary's Day|
|Wednesday||Nov-23||Svetitskhoveli Cathedral Day|
Last updated: May 03, 2022
Payroll and Benefits Guide
Papaya Offers Complete Payroll, PEO and Contractor Management Services For Georgia
Employer Payroll Contributions
Employee Payroll Contributions
Employee Income Tax
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.
In Georgia, a 13th-month salary is not mandatory. However, the employer can pay bonuses at their discretion.
The standard working week in Georgia consists of 40 hours a week, typically 8 hours a day for a five-day working week. The working week can be increased to 48 hours a week in specific sectors.
All work more than the standard working hours a week is to be paid as overtime and is regulated by employment contract/collective agreements. When an employee is requested to work overtime or work on holidays, there are maximums in relation to the number of hours allowed. These maximums are 48 hours a week. There are also different maximum working hours for minors.
Overtime hours in excess of 48 hours a week are paid at 150.00% of the employee’s basic salary rate.
Paid Time Off
In Georgia, the annual leave entitlement for a full-time employee is 24 days of paid vacation leave in one single year and an additional 15 days of unpaid vacation leave upon completion of 11 months of service within a single organization. If an employment contract is terminated before an employee has taken the total paid leave entitlement, the unused entitlement will be issued to the employee as a payment.
Georgia has 17 public holidays.
Employees receive full paid leave for up to 30 days. The employee must provide a sickness certificate from an authorized medical physician confirming the sickness to receive payment.
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.
In Georgia, Paternity leave is the same as 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.
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 2 children under the age of 14 – 3 days of leave
- Three or more children under the age of 14- 6 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.
Employers can terminate a fix term contract by giving the following reasons – business, personal, or worker’s misconduct. It requires notice and a written explanation for the termination. If the reason is misconduct, a warning needs to be given and the employee gets a chance to explain actions.
In Georgia, the notice period for both an employer and employee are 30 days in the case of termination.
An employee is entitled to at least one month’s salary of severance pay following the termination of the employment contract. The employer must make the severance payment within 30 calendar days of the termination.
The probationary period in Georgia is dependent on the type of role and is stipulated within the employment agreement. In general, probation periods must not exceed six months.
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-terms 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.
The standard rate of VAT in Georgia is 18.00%