Register for a Withholding Payroll Tax Number?

Who is required to obtain a payroll withholding tax number in Georgia? 

Any employer: 

• Who has employees
• Is any entity for whom a person performs a service as an employee and you control what and how it will be done
• May be an individual, corporation, limited liability company/partnership, partnership, estate, trust, association, joint venture, religious, educational, charitable, government, and social organizations 
   

Payroll withholding refers to that portion of wages deducted by employers to pay individual income tax on behalf of their employees. 

Employers are required to withhold Georgia income tax from the wages of residents for services performed inside or outside of this state and from nonresidents for services performed in Georgia.  This also includes domestic/household employees.
 

Before registering for a Withholding Tax Number ask yourself these questions about:

Residency

Do you have employees who are residents of Georgia or is your company located in Georgia?

• NO.  You may not need to register, but continue reading to confirm.
• YES. You need to register for a withholding tax number.

Note: A resident employee is someone who has lived in Georgia for 183 days in the past year or who regularly lives in the state. 

Wage Allocation

Can your employee attribute over 5% of their wages to Georgia, or more than $5,000?

• NO. You do not need to register for payroll withholding tax number, but you might need to register for non-resident/miscellaneous withholding. 
• YES. You need to register for a withholding tax number.

Note: This includes individuals who receive certain deferred compensation (read O.C.G.A. § 48-7-1(11) for more information) 
 

I meet all the requirements and need to pay withholding tax. What should I do next?

You need to register! 

Go to the Georgia Tax Center to register now.