Employer of Record in Georgia
: No local entity required · Human-led onboarding · Payroll & compliance handled end-to-end
Why companies choose an EOR in Georgia
Hiring in Georgia can look simple on paper, but compliance issues usually appear later — during payroll audits, employee exits, or contract disputes. An Employer of Record (EOR) reduces that risk by putting local employment obligations under a managed, compliant model.
With an EOR, you can:
- Scale up or down without restructuring your presence
- Hire in Georgia without establishing a local entity
- Stay compliant with contracts, payroll, taxes, and pension rules
- Reduce operational load on HR/finance teams
What is an Employer of Record in Georgia?
An Employer of Record (EOR) in Georgia is a strategic partner that acts as the legal employer for your employees residing in Georgia. The EOR takes on employment responsibilities and liabilities on your behalf, handling payroll administration, employment documentation, statutory deductions, and regulatory compliance — while you retain full control of day-to-day work and performance.
By partnering with an EOR, you can hire employees in Georgia without the need to establish a local entity or navigate complex labor requirements alone.
When Employer of Record in Georgia makes sense
Companies typically use an EOR in Georgia when they need to:
- Test the market by hiring 1–10 employees
- Build a local engineering, finance, or operations team without entity setup
- Convert contractors/freelancers into compliant employment (risk control)
- Avoid legal exposure around termination, notice, and documentation
- Hire fast while keeping payroll and compliance predictable
How hiring in Georgia works with Brain Source International (Step-by-step)
- Confirm role & compensation (gross/net targets, benefits approach)
- Draft a compliant employment contract (aligned with Georgian Labour Code)
- Collect onboarding documents and enroll the employee correctly
- Set up payroll (monthly cycle), payslips, and statutory deductions
- Ongoing HR support (leave, changes, sick days, exits, documentation)
Typical timeline to hire via EOR in Georgia
While timelines depend on role and documentation readiness, a typical onboarding flow looks like:
- Contract preparation: 1–3 business days
- Onboarding & registration steps: 3–7 business days
- First payroll: within the monthly payroll cycle
Risks we remove for employers hiring in Georgia
Brain Source International is built for companies that want hiring to be safe, audit-ready, and predictable.
We reduce exposure related to:
- Misclassification (employee vs contractor)
- Payroll errors, late filings, and documentation gaps
- Incorrect contract terms and unclear termination processes
- Inconsistent leave/sick leave administration
- Audit readiness (payslips, contracts, and monthly records)
Employer of Record (EOR) in Georgia: Key Aspects of the Georgian Labour Code
General Information
- Currency: Georgian Lari (GEL)
- Payroll Frequency: Monthly
- Capital: Tbilisi
- Fiscal Year: 1 January – 31 December
Minimum Wage
General: In Georgia, the national minimum wage is determined by the employer’s contract or collective bargaining agreement. There is no statutory federal minimum wage requirement.
Payroll
Payroll Cycle: In Georgia, the payroll cycle is typically monthly, with payments required to be made on the same day each month and no later than the last working day of the month.
13th Salary
In Georgia, a 13th-month salary is not required by law, but employers may choose to pay bonuses at their discretion.
Taxation
Employer Payroll Contributions
|
2.00%
|
Pension (not applicable for workers whose permanent residence is not in Georgia)
|
| 2.00% | Total Employment Cost |
Employer Payroll Contributions
|
2.00%
|
Pension
|
| 2.00% |
Total Employee Cost |
Employee Income Tax
| 20.00% | Flat Rate |
Working Hours
General: In Georgia, the standard working week is 40 hours, typically structured as 8 hours per day over a five-day workweek. In certain sectors, the working week may be extended to 48 hours.
Employers are required to maintain a record of working hours, except in cases where this is not feasible due to the nature of the work.
Overtime: Overtime is limited to 2 hours per day and up to 4 hours per week. Overtime is paid at a rate of 125% of the regular salary or can be compensated with additional time off.
Leave
Annual Leave (Vacation):
Full-time employees are entitled to 24 working days of annual leave per year.
Employees in hazardous roles may be eligible for an additional 10 paid calendar days off annually.
After completing 11 months of service with the same organization, employees are eligible for an additional 15 days of unpaid vacation leave.
Unused leave can be carried over to the next year (but not beyond 2 consecutive years) if using the full leave entitlement within the current year would negatively impact the business. Employee consent must be obtained before carrying over unused leave.
Public Holidays
Public holidays that fall on the weekend are usually lost.
Public Holidays
| Date | Holiday |
| 1 Jan 2025 | New Year`s Day |
| 2 Jan 2025 | New Year’s Holiday |
| 7 Jan 2025 | Orthodox Christmas Day |
| 19 Jan 2025 | Orthodox Epiphany |
| 3 Mar 2025 | Mother`s Day |
| 8 Mar 2025 | International Women’s Day |
| 9 Apr 2025 | Independence Restoration Day |
| 3 May 2025 | Orthodox Good Friday |
| 6 May 2025 | Orthodox Easter Monday |
| 9 May 2025 | Victory Day |
| 12 May 2025 | St Andrew’s Day |
| 26 May 2025 | Independence Day |
| 28 Aug 2025 | Day of the Assumption of Mary |
| 14 Oct 2025 | Svetitskhovloba |
| 23 Nov 2025 | St George’s Day |
Would you like to know the approximate cost of employment in Georgia?
Payroll Calculator
Sick Days
The employer is required to pay the regular salary for temporary incapacity for up to 40 consecutive calendar days or a total of 60 calendar days within a 6-month period.
A sickness certificate from an authorized medical physician is needed from the first day of leave to qualify for payment during the absence.
Maternity Leave
Mothers are entitled to 126 days of maternity leave for pregnancy and childbirth, or 143 days in cases of complications or the birth of twins. During this period, employees receive 100% of their daily wage, up to a maximum of 2,000 GEL. Additionally, they are eligible for 604 days of extended maternity leave.
Starting in 2023, a one-time assistance of 1,000 GEL is provided for every third and subsequent newborn.
Paternity Leave
In Georgia, paternity leave is the same as parental leave.
Parental Leave
Fifty-seven days of maternity leave can be transferred to childcare leave, which can be used by either the mother or father.
Additionally, upon request, the employer may grant up to two weeks of extra leave per year to care for a child under 5 years old.
Other Leave
Depending on the terms of the collective agreement or employment contract, employees may be eligible for additional types of leave with employer approval, including:
- Adopter’s Leave: Individuals who adopt a child under the age of 10 are entitled to paid leave based on the employee’s average salary.
- Childcare Leave: Parents can take paid leave (at the minimum wage) based on the number of children and their ages: up to two children under 14 years old entitles the parent to three days of leave, while three or more children under 14 years old entitles the parent to six days of leave.
- Care Leave: Parents of a disabled child can take an additional day off each month until the child reaches 18 years old. This leave is also compensated at the minimum wage.
Employer of Record in Georgia with Brain Source International
Using Brain Source International as an Employer of Record (EOR) in Georgia can streamline your business operations and ensure compliance with local employment laws. Here’s how Brain Source International can help:
Benefits of Using Brain Source International as an EOR in Georgia
- Compliance with Local Regulations: Brain Source International handles all aspects of employment compliance in Georgia, including payroll, tax, and labor law regulations. This minimizes legal risks and ensures adherence to local requirements.
- Efficient Hiring: You can quickly hire employees or independent contractors in Georgia without needing to establish a local entity. Brain Source International manages all administrative and legal aspects, allowing for a faster and smoother hiring process.
- Cost Savings: Setting up a legal entity in Georgia can be costly and time-consuming. Using an EOR like Brain Source International helps reduce these expenses by managing employment-related responsibilities on your behalf.
- Focus on Core Activities: With Brain Source International managing employment, payroll, and compliance, you can concentrate on your core business activities without getting bogged down by administrative tasks.
- Scalability: Whether you need to employ a few individuals or expand your workforce rapidly, Brain Source International offers flexibility to scale up or down according to your business needs in Georgia.
Why Choose Brain Source International?
Brain Source International is a trusted EOR partner with expertise in managing employment across various jurisdictions. Their deep understanding of local laws and their ability to provide tailored solutions make them an ideal choice for businesses looking to enter the Georgian market efficiently and compliantly.