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Georgia — Business: Hiring Employees

Georgia has no social security contributions; employers instead make a 2% pension contribution to the employee's private pension account.

VerifiedProfessional tax guide — not a government sourcePwC Worldwide Tax Summaries, Georgia individual taxes on other taxesLast reviewed: 2026-10-26

Key facts

  • PwC states there are no social security contributions in Georgia.
  • Employers transfer 2% of the employee's salary to the employee's private pension account while paying the salary; the source wording on a separate employee 2% is unclear.
  • Self-employed people contribute 4% of annual income to the pension scheme.
  • The government adds 2% of income where annual earnings are below GEL 24,000 and 1% between GEL 24,000 and GEL 60,000, stopping at GEL 60,000.

Steps

  1. Step 1: Understand Labor Laws — Research the Labor Code of Georgia and relevant regulations to ensure compliance.

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