# Hiring in Georgia: employment costs, payroll and compliance

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> Statutory data last updated: 2026-02-23. Every figure below carries its own source year.

## Country

| Field | Value |
|---|---|
| Region | Asia |
| Currency | GEL (lari) |

## Pay & working time

| Field | Value | Source year |
|---|---|---:|
| Minimum wage | GEL 20 | 2024 |
| 13th-month salary | none | 2026 |

## Employer cost & tax

| Field | Value | Source year |
|---|---|---:|
| Employer social security | 2% | 2024 |
| Employee social security | 2% | 2024 |
| Corporate tax rate | 15% | 2026 |

## Termination

| Field | Value | Source year |
|---|---|---:|
| Notice period | 4.3 weeks | 2019 |
| Severance pay | 4.3 weeks | 2019 |

## Leave & time off

| Field | Value | Source year |
|---|---|---:|
| Paid annual leave | 24 days | 2026 |
| Public holidays | 13 days | 2026 |
| Maternity leave | 26.1 weeks | 2026 |
| Paternity leave | 0 weeks | 2026 |

## Labour market

| Field | Value | Source year |
|---|---|---:|
| Retirement age | 65 | 2026 |
| Unemployment rate | 12.1% | 2025 |
| GDP per capita | $9,241 | 2024 |
| Union density | 17.9% | 2019 |
| Collective bargaining coverage | 14.4% | 2020 |

## Overview

The most common mistake foreign employers make in Georgia is assuming the low statutory minimums mean low compliance risk. Georgia's Labor Code has been updated repeatedly in recent years, and while the headline numbers look modest, the rules around termination, notice, and written contracts catch many first-time hirers off guard. Using an Employer of Record (EOR) sidesteps the need to register a local entity and keeps you compliant from day one.

On the numbers that matter most: employer social security sits at 2% of gross salary, which is among the lowest you will find anywhere. The statutory notice period and severance entitlement each run to 4.3 weeks. Georgia's corporate tax rate is 15%, and the retirement age is 65. The labour force is just under 1.9 million people, with an unemployment rate of around 12.1% in 2025, so talent is available but competition for skilled workers in Tbilisi is real.

## Cost context

Georgia's employer cost structure is straightforward: you pay 2% of gross salary as the employer social security contribution, and your employee contributes another 2% on their side. There are no additional mandatory employer-side levies itemised in the statutory framework, which makes Georgia one of the lower on-cost environments you will encounter when hiring internationally.

## Things to watch

A few things deserve your attention before you hire your first person in Georgia.

- Severance is not trivial. At 4.3 weeks, it applies in redundancy situations, so factor it into your cost modelling before you commit to a headcount plan.

- Notice period mirrors severance. The statutory notice period is also 4.3 weeks, meaning exits take longer than employers used to shorter notice regimes might expect.

- The statutory minimum wage is extremely low. At 20 GEL per month, it has almost no bearing on what you will actually pay competitive candidates. Market rates in Tbilisi, especially for tech and professional roles, are well above this floor, so benchmark carefully.

- Unemployment is elevated. At 12.1%, there is a broad candidate pool on paper, but skills gaps in specialist areas mean hiring the right person can still take time. Build that into your onboarding timeline.