Employee file
Identity, personal number/status, contract, role, start date, bank details, tax/pension position, work authorization and approved compensation.
Georgia payroll administration · 2026
Pay people correctly.
Keep the evidence.
A practical employer guide to Georgian payroll: onboarding data, gross-to-net calculation, income-tax withholding, funded-pension checks, benefits, monthly declarations and year-end records.
Gross-to-net
Base pay, variable pay, taxable benefits, leave, absence, deductions, withholding, pension contributions where applicable and final net salary.
Monthly compliance
Approved payroll, payslips, payment file, tax/pension remittance, RS.ge declaration and reconciliation to the general ledger.
Lifecycle events
Joiners, salary changes, bonuses, sick/annual leave, termination settlement, unused leave, certificates and archived evidence.
Controlled workflow
From facts
to a defensible result.
Onboard before the first payroll
Confirm the employment relationship, identity, right-to-work position, contract terms, salary currency, schedule, bank details and funded-pension applicability.
Freeze monthly inputs
Use an approval deadline for attendance, leave, bonus, commission, benefits, expenses, deductions, starters and leavers. Late changes create filing and reconciliation risk.
Calculate and review
Prepare gross-to-net, compare unusual changes, document exchange rates where relevant and obtain authorized approval before payment.
Pay and declare
Issue salary and payslip, remit withholding and applicable pension amounts, submit the monthly RS.ge return by the applicable deadline and retain confirmations.
Reconcile and close
Match payroll register to bank, tax portal, pension records and accounting. Correct differences promptly rather than carrying unexplained balances.
Points that change the answer
Do not let the headline replace the analysis.
Salary tax
Georgia’s standard employment-income rate is generally 20%; special statutory regimes can differ. Classification and the employee’s actual facts control.
Funded pension
Do not apply a universal 2% assumption to every foreign worker. Participation, citizenship/residence and statutory conditions must be checked employee by employee.
15th-day workflow
Withholding returns and payments commonly use the 15th of the following month as the operational deadline. Confirm the current return and any special rule in RS.ge.
Foreign employees
Payroll does not replace the separate labour-migration/right-to-work analysis introduced under the 2026 framework.
Benefits and reimbursements
Cash and non-cash benefits, business expenses and personal expenses require documentation and tax classification before payroll closes.
Termination
Final salary, unused leave, notice/compensation and tax reporting should follow the contract and Labour Code facts—not a standard spreadsheet shortcut.
Professional support
Managed payroll administration
Employee master-file setup, monthly gross-to-net register, payslips, payment summary, withholding/pension workflow, RS.ge coordination and payroll-to-accounting reconciliation. Employment law, immigration, historic corrections and unusual benefits are scoped separately.
SCOPE AND FEEMonthly quote after employee count and complexityRequest scope on WhatsApp ↗hello@tbilisiexpats.com
Connected decisions
Continue with the operating framework.
Primary sources and related guidesRevenue Service · legal-person tax assistant ↗Tax Code of Georgia ↗Law of Georgia on Funded Pension ↗Labour Code of Georgia ↗Right to work guide →
Last reviewed 17 July 2026. General information only, not an opinion for a specific taxpayer. Rates, procedures, treaties and administrative practice can change. A written engagement must define the facts, jurisdictions, assumptions and scope.