Georgia (GA) – 2018

Georgia

Minimum WageGeorgiaFederal
Minimum Wage$5.15$7.25
Minimum Cash Wage (Tipped Employee)No Minimum$2.13
Maximum Tip CreditNo Maximum$5.12
State Income TaxGeorgiaFederal
Wage WithholdingTables
Supplemental Wage / Bonus RateDepends on total annual wages, tax rates range from 2.0% to 6.0%
Unemployment InsuranceGeorgiaFederal
Maximum 2018 Taxable Earnings (Unchanged from 2017)$9,500
Employee 2018 DeductionNone
Employer 2018 Tax Rates (Includes 0.06% administrative assessment except lowest and highest rates).04 – 8.1%
Standard 2018 New Employer Rate (Includes 0.06% administrative assessment)2.70%
Voluntary Contribution PermittedYes

Federal (FED) – 2018

Minimum WageFederal
Youth Minimum Wage$4.25
Maximum Tip Credit$5.12
Minimum Cash Wage (Tipped Employee)$2.13
Minimum Wage$7.25
FICA (MEDICARE)Federal
Additional Medicare Tax Withholding on Wages > $200,000 (No Employer Match)0.90%
Employee / Employer Tax Rate (Unchanged from 2017)1.45%
Maximum Taxable EarningsNo Limit
FICA (SOCIAL SECURITY)Federal
Employee / Employer Tax Rate (Unchanged from 2017)6.20%
Maximum Taxable Earnings (Increased from $127,200 in 2017)$128,400
FUTA (EMPLOYER-PAID)Federal
Normal Net Tax0.60%
Maximum Credit5.40%
Percent of Taxable Wages6.00%
Maximum Taxable Earnings$7,000
Health Savings AccountsFederal
Catch-up Contribution Limit (Employee / Employer) (Unchanged from 2017)$1,000
Family Contribution Limit (Employee / Employer) (Increased from $6,750 in 2017)$6,900
Self-Only Contribution Limit (Employee / Employer) (Increased from $3,400 in 2017)$3,450
Supplemental Wage / Bonus RatesFederal
Pay over $1 Million (Decreased from 39.6% in 2017)37%
Flat Rate Withholding Method (Decreased from 25% in 2017)22%

Georgia State Resources

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