An employer of record (EOR) in Georgia is a company that legally employs workers on your behalf, so you can start hiring in Georgia 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.
What are the key employment facts in Georgia?
Georgia uses the Georgian lari (GEL), taxes employment income at a flat 20%, and caps the standard working week at 40 hours. The table below summarizes the essentials as of September 2026 — we source each figure 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 | Generally required since 1 March 2026, subject to statutory exemptions and transitional provisions |
Why use an employer of record to hire in Georgia?
An EOR lets you hire compliantly 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 unemployment rate fell from 20.6% in 2021 to 13.9% as of end-2025. 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.
What is an employer of record in Georgia?
An employer of record in Georgia becomes the legal employer of your team there, so you can hire without registering your own entity. It signs a compliant local contract, registers each employee for tax and pension, and pays salaries in Georgian lari (GEL). You keep control of the role, the work, and the pay.
If you want the model explained in depth, read what an employer of record is.
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.
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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 5 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
What are the core compliance requirements when hiring in Georgia?
Hiring in Georgia means getting five areas right: contracts and probation, payroll and taxes, leave, termination, and work authorization. The Labour Code of Georgia sets the minimums for most of them, and Multiplier applies them for every hire. The table at the end of this section lists each statutory figure with its source.
Under the Labour Code of Georgia, a written contract is required when employment lasts longer than one month; shorter employment may be agreed orally. Multiplier drafts it in Georgian terms, with the role, pay in GEL, and working hours spelled out.
Georgia taxes employment income at a flat 20% as of September 2026, according to PwC Worldwide Tax Summaries. 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.
Article 24 of the Labour Code caps the standard working week at 40 hours. Employees also get at least 24 working days of paid annual leave (Article 31). Parents can take up to 730 days of maternity and parental leave, 183 of them paid from the State Budget (200 in cases of childbirth complications or twins) (Articles 37 and 39). See more on employee benefits in Georgia. For the full picture, read Georgia’s employment laws.
Ending employment has its own rules. When you dismiss someone for an objective reason such as redundancy, Article 48 of the Labour Code requires written notice and severance pay. Probation can’t run longer than six months (Article 17), and overtime earns an increased hourly rate that you agree with the employee (Article 27).
Since 1 March 2026, foreign nationals without permanent residence generally must obtain a right-to-work authorization before working in Georgia, subject to statutory exemptions and transitional provisions. Under Government of Georgia Resolution No. 70, effective 1 March 2026, the employer first posts the vacancy for 10 working days on the state Worknet portal. The standard application costs GEL 200 (GEL 400 expedited), with a decision in 30 days. Non-compliance can bring a fine of GEL 2,000, according to the U.S. Embassy in Georgia. Statutory exemptions include valid investment residence permit holders, recognised refugees, people with subsidiary or temporary protection, and registered asylum seekers. Labour immigrants whose registration in the ministry’s unified database was active on 1 March 2026 have until 1 January 2027 to obtain the required work authorization and corresponding residence permit.
Area | Requirement | Source
|
|---|---|---|
Personal income tax | Flat 20% on employment income | PwC Worldwide Tax Summaries (reviewed September 2026) |
Pension | Employer 2% + employee 2%; state up to 2% (tiered) | PwC Worldwide Tax Summaries (reviewed September 2026) |
Standard working week | 40 hours (Article 24) | |
Paid annual leave | 24 working days (Article 31) | |
Probation | Up to six months (Article 17) | |
Overtime | Increased hourly rate agreed by the parties (Article 27) | |
Termination notice and severance | At least 30 calendar days’ written notice plus at least one month’s pay, or at least three days’ notice plus at least two months’ pay (Article 48) | |
Maternity and parental leave | 126 calendar days of maternity leave (143 with complications or twins); 730 days in total with parental leave, 183 of them paid from the State Budget (200 in cases of childbirth complications or twins) (Articles 37 and 39) | |
Foreign work authorization | Generally required since 1 March 2026, subject to statutory exemptions and transitional provisions; fine of GEL 2,000 |
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 160+ 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, The IEC Group named Multiplier a Global EOR Leader for the third consecutive year.
Customers rate Multiplier Employer of Record 4.7 out of 5 on G2. Read Multiplier customer stories to see the results, and compare providers carefully if you’re evaluating options.
