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Georgian Lari is the official currency of Georgia. Its currency symbol is ₾, GEL.
Estimated at 2% of employees salary
Georgian is the official language of Georgia. It is written using Mkhedruli script.
The population of Georgia is 3.709 million
Employees in Georgia are generally paid on a monthly basis.
To start growing your team in Georgia, you must establish a local entity – including an account with a local bank, a local office and an address registered as a subsidiary. This allows you to manage payroll, tax, benefits and compliance for your employees, but can take several months. Emerald can hire and payroll your workers, quickly and compliantly with their ready to go entity. Make growing your team simple with Emerald as a global partner.
Emerald can hire and payroll your workers, quickly and compliantly with their ready to go entity. Make growing your team simple with Emerald as a global partner.
“Each year, more companies and investors choose to expand to Georgia. It is ranked seventh in the world for ‘ease of doing business’ due to its more relaxed setup regulations. You can register and manage your business fully remotely, which is a great way to encourage more foreign investment. Georgia’s economic expansion is supported by business-friendly initiatives, which make it attractive for organisations to expand here. In a study by the International Budget Partnership, Georgia was also found to be the fifth best country for governmental policies and budgets supporting new business.
Georgia also benefits from the ‘Estonian model’ of tax assessment, where businesses only pay income tax once they are distributing profit. However, companies have experienced challenges around the lack of enforcement of IP rights, which is a critical factor for technology companies. Georgia also benefits from the ‘Estonian model’ of tax assessment, where the business only pays income tax when the business is distributing its profits. However, it has been identified that companies have found challenges around the lack of enforcement of IP rights, which for tech companies is business critical.
As well as a tourist favourite, Georgia is quickly becoming a popular destination for the digital nomad community. The government introduced a campaign called ‘Remotely from Georgia’ to encourage more foreign nationals to work in the country. Georgia benefits from a low living cost which can be attractive to workers.
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| Pension program | 2% of employee salary |
Social security contributions
Health insurance
Workers' compensation insurance
Unemployment insurance
Dental Insurance
Private Medical Insurance
Vision Insurance
Life and Disability Insurance
Contracts in Georgia must include:
A written contract of employment is not required by law but is strongly recommended for both indefinite and temporary employment. Contracts should be in the local language, and provide details of salary, probation periods, termination requirements, benefits, and compensation.
A probation period of up to 6 months is permitted in Georgia, this must be provided in writing.
Emerald Technology can onboard employees in Georgia within 48 hours.
Georgia does not have mandatory health insurance. Employees can choose to have their own private health insurance. Some employers do offer private health insurance as an additional benefit. There is also the option to sign up to local care authorities. For employees relocating to Georgia, it is strongly recommended that private insurance is taken out. The government provide healthcare vouchers to the poor and elderly.
There are no social security contributions in Georgia. However, both the employer and employee have mandatory 2% pension contributions. Employers also need to pay a 15% corporate tax rate.
Expectant mothers are able to take 126 days’ maternity leave. They are entitled to 100% of their daily salary up to 1,000 Georgian Llari. Additionally, mothers can take up to 604 days off work post-pregnancy.
A mother is also able to transfer 57 days of her maternity to leave to her partner.
Employees can take up to 42 days of sick leave. Evidence, such as a doctor’s note or sickness card from an approved medical practitioner, must be provided for the employee to be paid any sick leave.
As the legal employer, Emerald Technology requires the following employee documents to ensure complete compliance:
When an employer dismisses an employee it must be with just cause and they must give them notice. The notice period starts from the day after the employer notifies the employee of the termination. Notice must be given in accordance with the following schedule at a minimum:
| Notice Periods | |
| An employer will need to have a just cause for terminating an employee in Georgia. In the event of termination, an employer will need to provide 30 days’ written notice. If an employee wishes to resign, they will need to provide their employer written notice of 30 days. |
If an employee is made redundant, they are entitled to a payment based on years of continuous service.
| Severance | |
| In addition to notice, at least one month’s severance payment should also be offered to an employee. This will need to be paid within 30 calendar days of the termination of employment. |
Employees are entitled to 24 days paid annual leave once they have completed 11 months of service. An annual leave benefit of one month’s salary is to be paid three months before the annual leave. Additionally, employees are also entitled to 15 days unpaid leave each year.
New Year’s Day
New Year’s Holiday
Orthodox Christmas
Orthodox Epiphany
Mother’s Day
International Women’s Day
Independence Restoration Day
Orthodox Good Friday
Orthodox Easter Day
Orthodox Easter Monday
Day of Victory over Fascism
Saint Andrew the First-called Day
Independence Day
Saint Mary’s Day
Day of Svetitskovloba
Saint George’s Day”
Georgia has a minimum wage rate that has remained unchanged for many years. The rate is not representative of what Georgians earn. Any wages are dependent on what has been agreed in a contract of employment, or any collective bargaining that is in place.
The standard working hours in Georgia are 40 hours per week. There must be a minimum of 12 hours rest between each working day. Overtime should be paid at 120% of the usual hourly rate and should not exceed 2 hours per day.
Employees in Georgia are generally paid on a monthly basis.
No obligation for 13th month salary but, employers can provide this by choice.
The Georgian tax year runs from January to December. It is the employer’s responsibility to ensure taxes are paid from salaries before payments are made to employees. Employees will need to pay a flat rate of 20% income tax.
Similar to other countries, Georgia has strict rules on classifying individual contractors and full-time employees differently. Misclassifying your workers can put your business at risk of fines.
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