Georgia at a glance
Taxes in Georgia
Employer Contributions
Total employer contributions: 2%
| Contribution Type | Rate |
|---|---|
| Pension contribution (employer) | 2% of gross salary |
Georgia introduced a mandatory pension savings system in 2019. Employer and employee each contribute 2%, plus the state contributes 2% for eligible participants.
Total employer contributions: 2%
| Contribution Type | Rate |
|---|---|
| Pension contribution (employer) | 2% of gross salary |
Georgia introduced a mandatory pension savings system in 2019. Employer and employee each contribute 2%, plus the state contributes 2% for eligible participants.
Income tax: 20% flat | Pension: 2%
| Contribution Type | Rate |
|---|---|
| Pension contribution (employee) | 2% of gross salary |
| Personal income tax | 20% flat rate |
Employer of Record in Georgia
How Remote& EOR Works
Remote& acts as the legal employer of your Georgian workers — managing pension contributions, payroll, tax filings, and employment contracts while you direct the work.
| Party | Role |
|---|---|
| Your Company | Manages work tasks, performance, and team direction |
| Remote& | Runs payroll, withholds income tax, administers pension contributions, ensures Labour Code compliance |
| Employee | Works for your company under a locally compliant Georgian contract |
Ask Remi:
"Hire a backend engineer in Tbilisi — GEL 4,500/month, starting next month" Remi handles everything: contract, tax registration, pension enrollment, and payroll setup.
Benefits in Georgia
- Mandatory pension: 2% employer + 2% employee + 2% state contribution — all directed into personal pension savings accounts
- Universal healthcare: Georgia operates a Universal Healthcare Program providing basic health coverage to all residents. Employers are not required to provide private health insurance, though it is a common benefit
- Private health insurance
- Professional development budget
- Remote work equipment
- Performance bonuses
- Gym or wellness allowance
- Transportation allowance
Leave entitlements
| Leave type | Entitlement |
|---|---|
| Paid Annual Leave | 24 working days |
| Unpaid Leave | Up to 15 calendar days per year (upon request) |
| Sick Leave | First 30 days at 80% of salary (from employer); beyond 30 days through social security |
| Maternity Leave | 126 calendar days (183 days in cases of complications or multiple births) |
| Childcare Leave | Up to 604 calendar days (partially paid: 57 weeks at a set benefit amount) |
Employment conditions
Probation
Probation periods must be agreed in writing and may not exceed 6 months.
Written Employment Terms
Georgian law requires employment contracts to be in writing. The contract must specify job duties, salary, working hours, and the applicable probation period.
Employee Rights & Protections
Georgian workers are entitled to: written employment contract, equal pay and anti-discrimination protection, safe working conditions, whistleblower protection, personal data protection, and the right to terminate employment with notice.
Payments
End of employment in Georgia
Georgian labour law allows for termination by mutual agreement, employee resignation, or employer-initiated dismissal. Valid grounds for dismissal include:
- Redundancy or company restructuring
- Employee's failure to perform duties
- Systematic violation of work obligations
- Long-term incapacity
Notice of at least 30 calendar days is required for employer-initiated termination (or payment in lieu). Employees terminated without valid grounds may seek compensation through Georgian courts.
Frequently asked questions
Four paths: run payroll from HQ for short-term arrangements; engage genuine independent contractors for project-based work; establish a Georgian entity for direct employment; or use Remote& as Employer of Record — the fastest compliant path without a local company.