An employer of record (EOR) is a company that legally employs workers on your behalf in Georgia. That lets you hire without setting up a local entity. The EOR runs payroll, withholds taxes, and keeps you compliant with Georgian law, while your team handles the day-to-day work.
If you want the model explained in depth, read what an employer of record is. In Georgia, the EOR signs a compliant local contract, registers the employee for tax and pension, and pays salaries in Georgian lari (GEL). You keep control of the role, the work, and the pay.
Multiplier owns its Georgian entity, so there’s no third party in the middle. That means one team is accountable for every hire, from the contract to the final payslip.
The model suits any company that wants a presence in Georgia without a long setup. You can hire one specialist or build a full team. You can test the market before committing to an entity, then scale up or down as plans change. The EOR carries the legal weight so you can focus on the work.
Georgia employment at a glance
Here are the core facts you need before hiring in Georgia. The country uses the Georgian lari (GEL), taxes employment income at a flat 20%, and caps the working week at 40 hours. The table below summarizes the essentials — each figure is sourced in the compliance section further down.
Item | Detail |
Currency | Georgian lari (GEL) |
Personal income tax | Flat 20% on employment income |
Pension | Employer 2% + employee 2% + state up to 2% (tiered) |
Standard working week | 40 hours |
Paid annual leave | 24 working days |
Foreign work authorization | Required since 1 March 2026 |
Why use an employer of record to hire in Georgia?
An EOR is the fastest compliant way to hire in Georgia without registering a company. You skip months of entity setup, avoid local filing risk, and start paying your team in weeks. That speed matters in a growing market.
According to the World Bank, Georgia’s GDP grew 7.5% in 2025, and unemployment fell to 13.9% at the end of 2024 from 20.6% in 2021. The talent pool is deepening, and competition for skilled workers is rising.
An EOR also carries the compliance risk you’d otherwise own. Georgian labor, tax, and immigration rules change, and a single missed filing can trigger fines. Your EOR tracks those rules and applies them, so your team stays protected.
An EOR lets you move first. Multiplier employs your hire compliantly, so you can secure talent while competitors are still filling out registration forms. You get the reach of a local company without the overhead of building one.
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What does an EOR handle, and what stays with you?
Your EOR takes on the legal and administrative side of employment, while you keep control of the work itself. Multiplier is the legal employer in Georgia, handling contracts, payroll, tax filings, and statutory benefits. You manage the role, the team, and performance.
Handled by the EOR (Multiplier) | Stays with your company |
Acting as the legal employer in Georgia | Choosing who to hire and designing the role |
Drafting compliant local contracts | Setting salary and pay levels |
Running payroll and tax withholding | Managing day-to-day work and priorities |
Administering statutory benefits and pension | Reviewing performance and career growth |
Keeping you compliant as laws change | Building team culture and direction |
EOR vs. PEO: Which is right for hiring in Georgia?
An EOR is right when you have no legal entity in Georgia; a professional employer organization (PEO) works only when you already do. An EOR is the legal employer, so you can hire immediately. A professional employer organization (PEO) co-employs staff under your existing entity.
Factor | Employer of Record (EOR) | PEO |
Local entity needed | No | Yes |
Legal employer | The EOR | Your company |
Compliance liability | Sits with the EOR | Shared with your entity |
Time to hire | Days | Weeks to months |
Best for | Entering Georgia without a company | Scaling an entity you already run |
How does hiring through an EOR in Georgia work?
Hiring through an EOR in Georgia takes five steps and a few weeks, not months. You pick your hire, Multiplier drafts a compliant contract, your employee signs, we run payroll and benefits, and we keep you compliant as laws change.
- Share the role and pay. You tell us who you’re hiring and the package you’re offering.
- Multiplier drafts the contract. We create a compliant Georgian employment agreement in about five minutes.
- Your employee signs and onboards, with local benefits and pension set up correctly.
- Multiplier pays salaries. We run payroll in GEL, withhold tax and pension, and file with the authorities.
- Multiplier keeps you compliant, tracking changes to Georgian law and adjusting for every hire.
Core compliance areas when hiring in Georgia
Four areas drive compliance when hiring in Georgia: contracts, payroll and taxes, benefits and leave, and immigration. Georgian law sets clear minimums for each, and Multiplier applies them for every hire. The table below lists the statutory figures with their sources.
Every employee needs a written contract in line with the Labour Code of Georgia. Multiplier drafts it in Georgian terms, with the role, pay in GEL, and working hours spelled out.
Employment income is taxed at a flat 20%, according to PwC Worldwide Tax Summaries (January 2026). Georgia also runs a mandatory funded pension. Employer and employee each contribute 2%, and the state adds up to 2% depending on the salary band. Under the Law of Georgia on Funded Pension, mandatory enrollment applies to Georgian citizens and permanent residents; foreign nationals without permanent residence aren’t automatically enrolled. See more on payroll in Georgia.
Under the Labour Code of Georgia, the standard working week is capped at 40 hours (Article 24). Employees also get at least 24 working days of paid annual leave (Article 31). For the full picture, read Georgia’s employment laws.
Since 1 March 2026, foreign nationals without permanent residence must obtain a right-to-work authorization before working in Georgia, according to the U.S. Embassy in Georgia. Non-compliance can bring a fine of up to GEL 2,000 (about $730). Exemption categories are still being clarified, so confirm status case by case.
Area | Requirement | Source |
Personal income tax | Flat 20% on employment income | PwC Worldwide Tax Summaries (January 2026) |
Pension | Employer 2% + employee 2%; state up to 2% (tiered) | PwC Worldwide Tax Summaries (January 2026) |
Standard working week | 40 hours (Article 24) | |
Paid annual leave | 24 working days (Article 31) | |
Foreign work authorization | Required since 1 March 2026; fine up to GEL 2,000 (about $730) |
How much does an employer of record in Georgia cost?
An EOR in Georgia costs a flat monthly fee per employee, on top of the employee’s salary and statutory costs. With Multiplier, that fee is $459 per employee per month on the Core plan, or $519 on the Growth plan, both billed annually. Custom Enterprise pricing is also available.
You pay the salary in GEL, plus the employer’s 2% pension contribution and any statutory benefits. The EOR fee covers the legal entity, payroll, tax filings, and compliance. Running your own Georgian entity costs far more once you add registration, local accounting, and legal overhead.
The flat fee removes the guesswork. There’s no entity registration, no local accountant to retain, and no legal team to staff for one country. You know your per-employee cost up front, which makes budgeting for a Georgian hire straightforward.
See our transparent EOR pricing for a full breakdown by plan.
Why choose Multiplier to hire in Georgia
Multiplier gives you an owned legal entity in Georgia, in-house experts, and fast onboarding — so hiring is compliant from day one. More than 2,700 companies use Multiplier to build global teams, and we’ve processed over $2 billion in cross-border wages across more than 160 countries.
Our network includes 150+ owned legal entities and 100+ in-house legal and tax experts. We generate contracts in about five minutes and back every hire with 24/7 human support. In 2026, Multiplier was named an Employer of Record Leader in The IEC Group’s 2026 Global EOR Study.
Read Multiplier customer stories to see the results, and compare providers carefully if you’re evaluating options.
FAQs
What is an employer of record in Georgia?
An employer of record in Georgia is a company that legally employs your team on your behalf, so you can hire without a local entity. It runs payroll, withholds the flat 20% income tax and pension, and keeps you compliant with the Labour Code of Georgia.
How much does an EOR in Georgia cost?
An EOR in Georgia costs a flat fee per employee, on top of salary and statutory costs. Multiplier EOR services charge $459 per employee per month on Core and $519 on Growth, both billed annually, with custom Enterprise pricing. That's far less than setting up and running your own entity.
Can a foreign company hire in Georgia without setting up an entity?
Yes. With an EOR, a foreign company can hire in Georgia without registering a local entity. The EOR is the legal employer and handles contracts, payroll, tax, and pension. You keep control of the role, the work, and the pay.
How long does onboarding through an EOR in Georgia take
Onboarding through an EOR in Georgia usually takes days, not months. Multiplier drafts a compliant contract in about five minutes, and your employee can sign and start once details are confirmed. Setting up your own entity would take far longer.
What's the difference between an EOR and a PEO in Georgia?
An EOR is the legal employer, so you can hire in Georgia with no local entity. A professional employer organization (PEO) co-employs staff under an entity you already own. Choose an EOR to enter Georgia fast; choose a PEO once you have a registered company.
