Pay stub requirements in Georgia
Calculated
Georgia has no pay stub statute. No state law requires an itemized wage statement, the state minimum wage of $5.15 sits below the federal floor and reaches almost nobody, and the Department of Labor does not collect unpaid wages — its own guidance sends people to small claims court. What Georgia does regulate is timing: O.C.G.A. § 34-7-2 requires wage workers to be paid on dates that split the month into two equal halves, with several industries left out entirely.
- Pay stub required
- No state requirement
- Electronic delivery
- Not regulated by state law
- Minimum wage 2026
- $7.25/hour federal in practice
- Pay frequency
- Twice a month for wage workers
01 — The law
What Georgia law requires
No itemized wage statement statute
Georgia law does not require an employer to furnish a pay stub or to itemize deductions. Where a Georgia employee is covered by the Fair Labor Standards Act, the payroll records that exist are the ones federal law requires the employer to keep.
Official Code of Georgia Annotated (O.C.G.A.) §§ 34-7-2 and 34-4-3 →The month split into two equal halves
Employers of skilled or unskilled wage workers in manual, mechanical or clerical labor must pay on dates that divide the month into at least two equal periods, and each payment must cover the full net amount of wages due for that period.
Official Code of Georgia Annotated (O.C.G.A.) §§ 34-7-2 and 34-4-3 →Who the timing rule leaves out
Section 34-7-2 does not apply to company officials, superintendents or other heads and subheads of departments who are paid a stipulated salary, nor to employees in the farming, sawmill and turpentine industries.
Official Code of Georgia Annotated (O.C.G.A.) §§ 34-7-2 and 34-4-3 →How wages may be paid
Payment is made in lawful money, by check, or — with the employee’s consent — by electronic credit transfer to an account at a financial institution.
Official Code of Georgia Annotated (O.C.G.A.) §§ 34-7-2 and 34-4-3 →The state minimum wage is not the operative one
O.C.G.A. § 34-4-3 sets a Georgia minimum wage of $5.15 an hour, but the Department of Labor states that with rare and limited exceptions most Georgia employers must follow the federal rate of $7.25.
Georgia Department of Labor — Minimum wage →The labor department is not the enforcer
The Georgia Department of Labor’s own FAQ directs employees with a dispute over final wages to small claims court rather than to the department.
Georgia Department of Labor — Individuals FAQs, laws and regulations →
02 — Local rates
Local rates above the Georgia minimum
No city or county rate above the Georgia minimum is listed here. Where one exists it is set by a local ordinance, so an employer in a city with its own should check that ordinance before relying on the state figure.
03 — What we calculate
What this generator calculates for Georgia
| Withholding line | Source | Status |
|---|---|---|
| Federal income tax | irs.gov | Calculated |
| Social Security | ssa.gov | Calculated |
| Medicare | ssa.gov | Calculated |
| GA state income tax | web.archive.org | Calculated |
State withholding for Georgia is calculated from the 2026 figures the state publishes, and our test suite holds those figures against the state's own published calculation rather than against arithmetic of ours.
See the Georgia withholding tables and work out take-home pay →04 — Questions
Frequently asked questions
- Does Georgia require employers to give pay stubs?
- No. There is no Georgia statute requiring an itemized wage statement. Employers who issue one do so because federal recordkeeping rules make them track the same figures anyway, or because employees ask for it.
- Is the Georgia minimum wage really $5.15?
- That is the figure in O.C.G.A. § 34-4-3, but the Department of Labor says most employers must follow the federal $7.25 rate, with only rare and limited exceptions where the state rate can be paid.
- How often does a Georgia employer have to pay?
- Wage workers in manual, mechanical or clerical labor must be paid on dates that divide the month into at least two equal periods. Salaried officials, superintendents and department heads are outside the rule, as are the farming, sawmill and turpentine industries.
- My Georgia employer will not pay me. Will the state collect it?
- No. The Georgia Department of Labor’s guidance on final wage disputes points to small claims court rather than to a departmental claim process, which is a meaningful difference from states like Pennsylvania or Texas that run their own wage claim systems.
- Why did Georgia’s state withholding rate change mid-year?
- Georgia lowered its income tax rate part-way through 2026. This generator applies the table that was in force on the pay date rather than today’s, so stubs from earlier in the year use the earlier rate.
Sources
- Official Code of Georgia Annotated (O.C.G.A.) §§ 34-7-2 and 34-4-3
- Georgia Department of Labor — Minimum wage
- Georgia Department of Labor — Individuals FAQs, laws and regulations
Wage and hour law changes. Check the linked source before relying on any figure here, and treat this page as a starting point rather than legal advice.