E-Verify requirement for private employers with more than 10 employees
Georgia requires every private employer with more than 10 employees to register with and use the federal E-Verify employment eligibility verification system. The requirement became effective July 1, 2013, for employers with more than 10 but fewer than 100 employees. For purposes of this threshold, "employee" means an individual whose work is performed under the employer's direction and supervision, from whose compensation the employer withholds FICA, federal income tax, or state income tax (or to whom the employer issues a Form W-2), and who works not less than 35 hours per week. Independent contractors and employees working fewer than 35 hours per week are not counted toward the 10-employee threshold. Before any county or municipal corporation issues a business license, occupational tax certificate, or other document required to operate a business, the employer must provide evidence of E-Verify authorization or evidence that the employer has 10 or fewer employees and is therefore exempt.
Source: O.C.G.A. § 36-60-6
New hire reporting requirement — 10-day deadline for all employers
Georgia requires every employer doing business in the state to report newly hired and rehired employees to the Georgia New Hire Reporting Center. The requirement is codified in O.C.G.A. § 19-11-9.2 and implements the federal Personal Responsibility and Work Opportunity Reconciliation Act of 1996, 42 U.S.C. § 653A. According to the Georgia Department of Labor, no employers are exempt from the reporting obligation.
Who must be reported
Under O.C.G.A. § 19-11-9.2(a), employers must report:
- The hiring of any person who resides or works in Georgia to whom the employer anticipates paying earnings; and
- The hiring or return to work of any employee who was laid off, furloughed, separated, granted leave without pay, or terminated from employment.
The Georgia Department of Labor clarifies that employees should be reported even if they work only one day and are terminated before the employer fulfills the reporting requirement. The department also explains that "rehire" encompasses employees who remain on the payroll during a break in service or gap in pay and then return to work, including teachers, substitutes, and seasonal workers. Temporary staffing agencies are responsible for reporting employees they hire to report for an assignment.
The federal definition of "newly hired employee" — effective April 21, 2012 under the Trade Adjustment Assistance Extension Act of 2011 (Public Law 112-40) amending 42 U.S.C. § 653a(a)(2) — includes an employee who has not previously been employed by the employer or who was previously employed but separated for at least 60 consecutive days.
Reporting deadline and methods
O.C.G.A. § 19-11-9.2(c) requires employers to submit reports within 10 days of the hiring, rehiring, or return to work of the employee. Employers who submit reports magnetically or electronically must submit the reports in two monthly transmissions not more than 16 days apart.
Employers may report by mailing the employee's copy of the W-4 form or by other means authorized by the Georgia state support registry. Available methods include online submission through the Georgia New Hire Reporting Center, electronic file transmission, or fax or mail using the state-provided form.
Required information
Under O.C.G.A. § 19-11-9.2(c), each report must contain:
- The employee's name, address, Social Security number, and date of birth; and
- The employer's name, address, and employment security number or unified business identifier number.
The Georgia Department of Labor advises employers to use the same FEIN for new hire reporting that they use for quarterly wage reporting to avoid appearing non-compliant in federal cross-checks.
Penalties and enforcement
Under federal law (42 U.S.C. § 653A), states have the option of imposing civil monetary penalties on employers who fail to report new hires. The penalty can be up to $25 per unreported employee, and if there is a conspiracy between the employer and employee not to report, the penalty can be up to $500 per employee. The federal Office of Child Support Services provides Georgia a quarterly report identifying employers who may not have reported all new hires; the state mails compliance notices to such employers.
Purpose
The new hire information is matched against open child support cases to locate non-custodial parents for paternity establishment and child support enforcement and is transmitted to the National Directory of New Hires. States may also use the data to detect and prevent fraudulent unemployment insurance and workers' compensation payments.
Form I-9 employment eligibility verification — timing and document retention requirements
Federal Form I-9 requirement in Georgia
Georgia employers must comply with the federal requirement to complete Form I-9 (Employment Eligibility Verification) for every individual hired for employment in the United States. There is no Georgia-specific overlay; the federal requirements apply in full.
Timing requirements
- Section 1 (employee attestation) must be completed by the employee no later than the first day of work for pay.
- Section 2 (employer review of documents and certification) must be completed by the employer no later than the third business day after the employee begins work for pay. If the job lasts less than three days, Sections 1 and 2 must both be completed on the first day.
- Employers — including those required to use E-Verify for new hires (a separate electronic federal program that checks work authorization status) — must comply with these I-9 deadlines regardless of work location within the state.
Document retention rules
- Employers must retain each employee’s original Form I-9 for the longer of three years after the date of hire, or one year after employment ends. If both dates apply, use the later one. Retention can be in paper, microform, or electronic format, as long as the form is accessible for inspection.
- Employers must make Forms I-9 available for inspection by the Department of Homeland Security, the Department of Labor, or the Immigrant and Employee Rights Section of the Department of Justice within three business days of request.
No additional state-level retention or timing overlay
- Georgia does not impose any additional timing or retention requirements for Form I-9 beyond the federal law.
For further reference, see the federal I-9 Central portal, which publishes up-to-date regulations and instructions.
Source: 8 U.S.C. § 1324a, 8 C.F.R. § 274a.2, USCIS I-9 Central
Workers’ compensation insurance requirement and employee threshold in Georgia
Georgia law requires employers who regularly employ three or more people (regardless of whether they are full-time or part-time) to provide workers’ compensation insurance coverage. This includes corporations, partnerships, LLCs, and sole proprietorships. The legal requirement is triggered the moment an employer maintains three or more regular employees. Corporate officers or LLC members may exempt themselves by filing Form WC-10 with the State Board of Workers’ Compensation, but this exemption does NOT remove them from the headcount for triggering coverage—so, for example, a corporation with two non-exempt officers and one regular employee must still obtain coverage for all three.
This threshold is set by O.C.G.A. § 34-9-2(a), which governs the applicability of the Georgia Workers’ Compensation Act. The State Board of Workers’ Compensation confirms on its official FAQ that seasonal, part-time, and temporary employees are counted if they are "regularly in service" to the business.
Employers can satisfy this obligation by purchasing a workers’ compensation insurance policy from a licensed insurer or, for financially eligible employers, by qualifying as a self-insurer with board approval. Failure to secure required coverage exposes employers to liability for work injuries and possible civil penalties, regardless of financial hardship or misunderstanding of the rule.
Source: Georgia State Board of Workers’ Compensation – Employer Information, O.C.G.A. § 34-9-2, Georgia State Board of Workers’ Compensation – Insurance FAQs
Penalties and enforcement for failure to use E-Verify (private employers)
Private employers in Georgia with more than 10 employees are required under O.C.G.A. § 36-60-6 to register with and use the federal E-Verify system as a condition of obtaining or renewing a business license, occupational tax certificate, or other document required to conduct business in the state. The enforcement provisions in § 36-60-6 are administrative, not criminal: the law requires each county and municipal corporation to verify compliance before issuing or renewing the necessary business license or equivalent document.
Administrative enforcement — denial, suspension, or revocation of business license If an employer required to use E-Verify fails to do so, the issuing authority (i.e., the city or county) must deny the license application or renewal. There is no provision in the statute for monetary penalties or criminal prosecution against the employer for non-compliance; however, doing business without the required license is itself prohibited and could trigger local penalties.
The statute authorizes local governments to suspend, revoke, or refuse to issue a business license, occupational tax certificate, or other required document if the employer fails to provide the required E-Verify affidavit or documentation. The law does not set a specific state-imposed monetary penalty for failure to use E-Verify, nor does it create a private right of action. Penalties, if any, would flow from operating a business without the required license under local ordinance, rather than from the E-Verify statute itself.
Affidavit and annual review Employers required to use E-Verify must submit an affidavit annually to the licensing authority confirming E-Verify registration. The licensing authority is required by law to maintain copies of these affidavits for at least three years and to make them available for public inspection.
Summary In effect, the enforcement mechanism is denial, suspension, or revocation of the business license, which for most private employers will constitute a serious operational risk. The law does not specify civil fines or criminal sanctions for E-Verify failures beyond license ineligibility.
Source: O.C.G.A. § 36-60-6
Georgia employee tax withholding — Form G‑4 requirement at hiring
Georgia law requires every new employee to complete and submit Form G-4 (Employee Withholding Allowance Certificate) to their employer for state income tax withholding. The employer must collect the completed G-4 before processing the first payroll. If the employee does not complete Form G-4—or if the federal Form W-4 is provided but does not supply enough detail to compute state withholding—the employer must withhold as if the employee is single with zero allowances. This is set by O.C.G.A. § 48-7-102 and detailed in the state’s Employer Tax Guide.
Retention and filing Employers must retain a copy of the completed G-4 for their records. The G-4 form remains valid until the employee provides an updated form, or until February 15 of the following year if the employee claims exemption from withholding. Employers are only required to submit a G-4 to the Georgia Department of Revenue if the employee claims exempt status or more than 14 allowances; otherwise, the form stays in the employer’s files. The Department of Revenue may request G-4s under audit or compliance review.
Practical note for HR While employees may complete a federal W-4 and a state G-4 at onboarding, Georgia law requires separate state forms. If the W-4 does not contain enough detail for proper withholding, default "single, zero" withholding applies.