Where and how to send your Georgia unemployment tax payment

Georgia employers pay unemployment tax to the Georgia Department of Labor, not to the federal government. You can pay online through the department's secure portal, by mail, or by phone. Most employers use the online system because it's the fastest route and gives you an immediate confirmation number.

The online payment system is called the Georgia Tax and Wage Reporting System (TAWRS). You log in with your Georgia account number (issued when you register as an employer) and your password. The system accepts payment by electronic funds withdrawal (EFW) from your business bank account, which typically processes within one business day.

If you prefer not to pay online, you can mail a check to the Georgia Department of Labor, Unemployment Insurance Tax Section, at 148 International Boulevard NE, Atlanta, GA 30303. Include your account number on the check. Mail payments take longer to process and don't give you immediate confirmation, so allow extra time before your due date.

Key Takeaways

  • Georgia unemployment tax payments go to the Georgia Department of Labor through TAWRS (their online system), not to a federal agency.
  • Online payment through TAWRS is the fastest method and gives you an immediate confirmation number for your records.
  • Payments are due quarterly, with specific deadlines that depend on your tax year and reporting schedule.
  • Your payment amount is based on your payroll, your industry classification, and your experience rating (how many claims your former employees have filed).
  • Late payments trigger penalties and interest, so confirm your due date before sending money.

Understanding your quarterly payment schedule and due dates

Georgia unemployment tax is due quarterly. The four quarters run January–March, April–June, July–September, and October–December. Payments are due by the last day of the month following the end of each quarter: April 30, July 31, October 31, and January 31.

Your actual due date can shift if the last day of the month falls on a weekend or holiday. The Georgia Department of Labor website shows the exact due date for each quarter. If you miss the deadline, the state charges a penalty of 10 percent of the unpaid tax plus interest at the current rate (which varies by year). These penalties add up quickly, so if you're unsure of your due date, call the department's tax section at 404-232-3910 before the deadline.

Some employers set up automatic quarterly payments through TAWRS so they don't have to remember the date each time. This is optional but reduces the risk of a late payment.

What information you need before you pay

Before you log into TAWRS or write a check, gather your Georgia account number (a unique identifier assigned when you first registered as an employer in Georgia), your business bank account details (if paying online), and your quarterly payroll records. Your payroll records show total wages paid to employees during that quarter, which the state uses to calculate your tax.

You also need to know your experience rating, sometimes called your "rate" or "tax rate." This is a percentage that the state assigns based on how many unemployment claims your former employees have filed against you. New employers in Georgia start at a standard rate (currently 2.7 percent for most industries, though this changes yearly). Established employers with few claims may pay a lower rate; those with many claims pay a higher rate. Your rate appears on your quarterly tax notice, which the state mails to you before each quarter ends.

If you haven't received a tax notice or don't know your account number, contact the Georgia Department of Labor's Unemployment Insurance Tax Section at 404-232-3910 or visit dol.georgia.gov and log into TAWRS with your business information.

How the state calculates the amount you owe

Your quarterly tax is calculated as: Total wages paid that quarter × Your experience rating = Tax owed. For example, if you paid $100,000 in wages during a quarter and your rate is 2.7 percent, you owe $2,700.

The state has a wage base limit, which is the maximum amount of each employee's wages that counts toward the tax calculation. In Georgia, the wage base is currently $9,700 per employee per year, though this amount is adjusted annually. This means if an employee earns $50,000 in a year, only the first $9,700 counts. Once an employee reaches the wage base limit in a calendar year, you stop paying unemployment tax on their wages for the rest of that year.

Your experience rating can change each year based on claims activity. If former employees file claims, your rate may increase the following year. If you have no claims, your rate may decrease. The state sends you a notice of your new rate in the fall, and it takes effect January 1 of the following year.

What happens if you pay late or underpay

Late payments trigger a 10 percent penalty on the unpaid amount, plus interest. Interest accrues daily at a rate set by the state (currently around 7 percent annually, though this varies). If you owe $2,700 and pay 30 days late, you'll owe the $2,700 plus a $270 penalty plus interest for those 30 days.

If you underpay—meaning you send less than you actually owe—the state will bill you for the difference plus penalties and interest. The Georgia Department of Labor typically sends a notice showing what you underpaid and when payment is due. Ignoring this notice can result in wage garnishment or a lien against your business.

If you realize you've made a mistake or can't pay by the due date, contact the Unemployment Insurance Tax Section immediately at 404-232-3910. The department sometimes works out payment plans for employers facing genuine hardship, though this is not may provide.

Setting up online payment through TAWRS

To pay online, go to tawrs.dol.georgia.gov and log in with your Georgia account number and password. If you don't have a TAWRS account yet, you'll need to register using your federal Employer Identification Number (EIN) and other business information. Registration takes about 10 minutes.

Once logged in, select "Make a Payment" or "Pay Tax." The system will show you your account balance and any amounts due. Enter the payment amount, select your bank account, and review the details. The system will give you a confirmation number immediately after you submit. Save this number for your records—it's your proof of payment.

Electronic funds withdrawal (EFW) typically processes within one business day. The money is deducted from your business bank account automatically. If you need to cancel or change a payment before it processes, you can do so through TAWRS, but once it's been withdrawn, you'll need to contact the department to request a refund or credit.

Mailing a check or paying by phone

If you mail a check, write your Georgia account number on the check itself and include a copy of your quarterly tax notice (if you have one). Mail it to: Georgia Department of Labor, Unemployment Insurance Tax Section, 148 International Boulevard NE, Atlanta, GA 30303. Mail payments can take 7 to 10 business days to reach the department and be posted to your account, so send it well before the due date.

You can also pay by phone by calling the Unemployment Insurance Tax Section at 404-232-3910. A representative can take payment information over the phone, though this method is less common and may have additional verification steps. Ask about this option if you have questions about your account before paying.

Frequently Asked Questions

What if I have employees in multiple states?

Each state has its own unemployment tax system. You pay Georgia tax only on wages for work performed in Georgia. If an employee works in both Georgia and another state, you typically pay tax to the state where they work most of the time. Contact the Georgia Department of Labor for guidance on your specific situation.

Do I have to pay unemployment tax on all my employees?

Most employees count toward unemployment tax, but some are exempt. Sole proprietors, partners, and corporate officers are usually not covered. Agricultural workers, domestic workers, and certain other categories may also be exempt. The Georgia Department of Labor can tell you whether specific workers must be included in your payroll for tax purposes.

Can I deduct unemployment tax payments from my federal income tax?

Yes. Unemployment tax paid to Georgia is a business expense and is deductible on your federal tax return. Keep your payment confirmations and quarterly tax notices for your records. Consult a tax professional or accountant for guidance on how to report this on your specific return.

What if I disagree with my experience rating?

You can file a protest with the Georgia Department of Labor if you believe your rate is wrong. The protest must be filed within 30 days of receiving your rate notice. Contact the Unemployment Insurance Tax Section to request a protest form and instructions.

Is there a way to lower my unemployment tax rate?

Your rate is based on claims history, which you can't control directly. However, you can reduce future claims by managing separations carefully—for example, documenting performance issues and following proper termination procedures. Employees who are fired for misconduct may not be able to file claims. Consult an employment attorney or HR professional for guidance on your specific situation.