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Georgia — Business: Social Security

Georgia has no social security contributions but a mandatory pension scheme since 2019 with a 2% employer transfer and government top-ups.

VerifiedProfessional tax guide — not a government sourcePwC Worldwide Tax Summaries — Georgia, Individual, Other taxesLast reviewed: 2026-10-23

Key facts

  • The PwC page states there are no social security contributions in Georgia.
  • Since 1 January 2019 employees must join a pension scheme, except the self-employed and people already over 60 (women 55) before the law.
  • The employer transfers 2% of salary, the self-employed contribute 4% of annual income, and the government adds 2% below GEL 24,000 or 1% from GEL 24,000 to 60,000.
  • Government contributions stop at GEL 60,000, and the employee own share is not clearly stated.

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