Georgia (Sakartvelo) is nestled between Eastern Europe and Western Asia. It is a small country covering 69,700 square kilometers. The country’s economy is dominated by a diversified and mechanized agriculture industry that accounts for 50% of the GDP and 25% of employment. Grapes, citrus fruits, and tea are among the most important branches of Georgian agriculture. Industry and service sectors each account for about 20% of the labor force.
*Please note that the official currency is the currency of remuneration when employed through WorkMotion in Georgia.
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Georgia (Sakartvelo) is nestled between Eastern Europe and Western Asia. It is a small country covering 69,700 square kilometers. The country’s economy is dominated by a diversified and mechanized agriculture industry that accounts for 50% of the GDP and 25% of employment. Grapes, citrus fruits, and tea are among the most important branches of Georgian agriculture. Industry and service sectors each account for about 20% of the labor force.
*Please note that the official currency is the currency of remuneration when employed through WorkMotion in Georgia.
The national holidays mentioned below are valid for the year 2026 and are critical for hiring in Georgia planning:
There are 14 public holidays provided in the Labour Code. In addition to the holidays provided for by the Labour Code, other days off may be determined by an ordinance of the Government of Georgia.
The national holidays mentioned below are valid for the year 2025.
| January 1-2 | New Year | |
| January 7 | Christmas Day | Movable - As per Orthodox Calendar |
| January 19 | Epiphany | Movable - As per Orthodox Calendar |
| March 3 | Mother’s Day | |
| March 8 | International Women’s Day | |
| April 9 | Day of National Unity/Independence Restoration Day | The day of adopting the Act of Restoring Independence of Georgia - The day of national unity, national consent, and the commemoration of people who died for the national integrity of Georgia |
| April 10-13 | Easter Holidays | Good Friday, Holy Saturday, Easter Sunday, Easter Monday - Movable - As per Orthodox Calendar |
| May 9 | Victory Day over Fascism | |
| May 12 | Saint Andrew the First Called Day | Day of Georgia as the abode of the Holy Mother, Commemoration Day of St. Andrew the Apostle, Founder of the Apostolic Church of Georgia, Day of Hope |
| May 17 | Day of Family Purity And Respect for Parents | |
| May 26 | Independence Day | |
| August 28 | Saint Mary’s Day/The Assumption of the Virgin Mary day/Mariamoba | |
| October 14 | Mtskhetoba | Holiday of Svetitskhovloba, Robe of Jesus |
| November 23 | St. George’s Day |
The approximate time for sharing the contract with an employee in Georgia is 14 business days assuming no special requests or changes to our standard employment contract. Any such requests or changes would need to undergo internal and external review, directly leading to a time delay.
NOTE: This number is subject to change and is only an estimation of the Contract Sharing Time. The estimated Contract Sharing Time begins from the moment that WorkMotion has received all required information from both the client and the employee.
The employer’s only mandatory contribution is 2% of an employee’s monthly salary (up to a maximum of GEL 60,000) paid towards an individual’s pension account.
| Aspect of Social Security | Employer Contribution | Limits |
| Public Pension: Old Age, Disability and survivors | 2% of gross monthly earnings paid towards employee individual account. | Maximum monthly earnings used to calculate contributions are GEL 60,000. |
The standard working time in Georgia is 40 hours a week and may not exceed 48 hours a week. The maximum working time must not exceed eight hours per 24-hour period for night workers who perform arduous, harmful, or hazardous work.
Overtime work is work performed by an employee by agreement between the parties for a period of time longer than the standard working time. The Labor Code does not stipulate the maximum overtime for adults.
By agreement of the parties, a trial period of not more than six months can be agreed on in writing. During the probation period, an employer may:
The Labor Code does not provide guidance on the notice period applicable to the probation period. The notice period is, therefore, as agreed between the parties. After probation, the applicable notice periods for terminating a contract of employment depend on the reasons for termination as summarized in the following table:
| Reasons for Termination | Notice Period |
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The standard working time in Georgia is 40 hours a week and may not exceed 48 hours a week. The maximum working time must not exceed eight hours per 24-hour period for night workers who perform arduous, harmful, or hazardous work.
Overtime work is work performed by an employee by agreement between the parties for a period of time longer than the standard working time. The Labor Code does not stipulate the maximum overtime for adults.
By agreement of the parties, a trial period of not more than six months can be agreed on in writing. During the probation period, an employer may:
The Labor Code does not provide guidance on the notice period applicable to the probation period. The notice period is, therefore, as agreed between the parties. After probation, the applicable notice periods for terminating a contract of employment depend on the reasons for termination as summarized in the following table:
| Reasons for Termination | Notice Period |
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The employer’s only mandatory contribution is 2% of an employee’s monthly salary (up to a maximum of GEL 60,000) paid towards an individual’s pension account.
| Aspect of Social Security | Employer Contribution | Limits |
| Public Pension: Old Age, Disability and survivors | 2% of gross monthly earnings paid towards employee individual account. | Maximum monthly earnings used to calculate contributions are GEL 60,000. |
Hiring in Georgia through WorkMotion’s Employer of Record (EOR) service means WorkMotion becomes the legal employer on record, handling every compliance obligation under the Labour Code of Georgia so your team can focus on the work, not the paperwork.
Here is how the process works, from contract to payroll.
WorkMotion generates an employment contract aligned with the Labour Code of Georgia. Georgian law requires written contracts for any employment lasting longer than one month, and those contracts must specify salary, working hours, job scope, and termination terms.
WorkMotion’s contracts are drafted to meet these requirements, including the correct contract type (open-ended, fixed-term, or probationary) based on your hiring situation, and are shared with the employee for e-signature through the platform.
Before the first payroll run, WorkMotion configures the employee’s payroll in Georgian Lari (GEL) and registers all required tax withholding obligations with the Georgian Revenue Service (RS.ge).
Georgia applies a flat 20% personal income tax (PIT) on employment income sourced within the country. WorkMotion calculates, withholds, and remits this monthly, along with mandatory pension contributions, so your company has no direct filing obligations with Georgian tax authorities.
Georgia’s Accumulated Pension Fund, which reached full enforcement in January 2026, requires both employer and employee contributions. WorkMotion enrolls each new hire in the pension scheme and manages contribution remittance on your behalf.
Late or missed contributions now carry penalties under the updated enforcement framework. WorkMotion’s payroll processes are structured to ensure contributions are submitted on time, every month.
WorkMotion administers all statutory entitlements required under Georgian law:
Georgia does not mandate compulsory health insurance for private employers, but many companies choose to offer supplementary private health coverage as part of their benefits package. WorkMotion can support this as an optional benefit.
Effective March 1, 2026, Government Decree No. 70 introduced a mandatory Special Labour Activity Permit for all foreign nationals working in Georgia, replacing the previous work permit framework.
Employers, or their EOR, must submit applications to the Public Service Development Agency before the employee begins work. WorkMotion manages this process for foreign national hires, ensuring the correct permits are in place before day one.
Georgian labor law continues to evolve. The Labour Code was amended in late 2025 to strengthen anti-discrimination protections, adding explicit safeguards for age, disability, and gender identity.
WorkMotion tracks regulatory changes and updates employment terms, payroll configurations, and statutory benefit structures accordingly, so your company stays compliant without monitoring Georgian legislation yourself.
Using an EOR in Georgia is not the only path to hiring there, but for most companies making their first hire or testing a new market, it is the faster and lower-risk option. Here is how the two approaches compare.
| Factor | WorkMotion EOR | Setting Up a Georgia Entity |
|---|---|---|
| Setup cost | No entity setup cost; per-employee monthly fee | Registration, legal, and administrative fees that typically run into the thousands |
| Time to first hire | Days from signed contract | Often several weeks to a few months |
| Ongoing legal exposure | WorkMotion holds compliance responsibility as legal employer | Your company is directly liable for all Labour Code obligations, tax filings, and regulatory changes |
| Ongoing admin burden | Payroll, tax remittance, pension contributions, and benefits handled by WorkMotion | Requires local HR, payroll, and legal resources to manage in-country obligations |
| Exit flexibility | Offboard an employee or exit the market without dissolving a legal entity | Closing a Georgian entity requires a formal dissolution process |
EOR through WorkMotion fits companies that need to hire in Georgia quickly, want to test the market before committing to a permanent structure, or are managing a small number of employees in-country.
If your company is building a large Georgian team over the long term and wants to employ directly under your own brand, WorkMotion’s Direct Hiring solution, which supports foreign employer registration in select markets, may be worth evaluating alongside EOR.
Georgia’s Labour Code is more flexible than most European frameworks, but that flexibility comes with procedural requirements that regularly catch international employers off guard. Here are the compliance gaps that come up most often.
The Labour Code sets out an exhaustive list of valid grounds for termination in Articles 37 and 38, and Georgian courts interpret this list strictly. Foreign employers accustomed to at-will employment or more permissive frameworks sometimes assume termination is straightforward. It is not.
Standard termination requires 30 calendar days’ written notice and at least one month’s severance pay. Expedited termination is possible with just three days’ notice, but requires two months’ severance.
WorkMotion manages the full termination process, including documentation and severance calculation, to ensure compliance with the Labour Code’s procedural requirements.
Georgia’s Accumulated Pension Fund has been in place since 2018, but full enforcement, including penalties for late or missed contributions, only came into effect in January 2026.
Companies that set up payroll arrangements before this change may not have contribution processes in place that meet the current enforcement standard. WorkMotion’s payroll infrastructure is configured to remit pension contributions on time, every cycle.
Since March 2026, all foreign nationals working in Georgia require a Special Labour Activity Permit, submitted to the Public Service Development Agency before employment begins.
This is a new requirement that replaced the previous framework, and the application must be filed by the employer or their EOR, not the employee. Missing this step exposes both the employer and the employee to compliance risk.
WorkMotion handles permit applications as part of the onboarding process for foreign national hires.
Unlike most European markets, Georgia does not set a universal statutory minimum wage for private sector employment. Minimum remuneration is addressed through collective agreements or government resolutions in specific sectors.
For private employers, the agreed contractual salary is the binding floor, and any unilateral reduction requires the employee’s written consent under Article 26 of the Labour Code. Foreign employers who assume a national minimum wage applies may structure contracts incorrectly.
WorkMotion’s contract templates are built to reflect Georgian law as it actually operates.
Georgian law allows a probationary period of up to six months, during which either party may terminate with just three calendar days’ written notice and no obligation to state reasons. Once the probationary period ends, the full termination regime applies.
Employers who extend probation beyond six months, or who apply simplified termination procedures after the cap has passed, face legal exposure. WorkMotion tracks probation end dates and flags the transition to the standard termination framework automatically.
Mid-sized SaaS and software companies headquartered in Germany, the Netherlands, or the UK use WorkMotion’s Georgia EOR to hire developers and product specialists in Tbilisi and other Georgian cities.
Georgia’s strategic position between Europe and Asia, combined with a growing technology sector, makes it an increasingly relevant market for companies that have exhausted local talent pipelines. WorkMotion’s partner network in Georgia handles the in-country employment infrastructure so these teams can onboard hires in days without setting up a local entity.
US companies building distributed engineering or operations teams across multiple markets use WorkMotion to add Georgian employees to their global workforce without managing a separate legal entity in each country.
Georgia’s territorial tax system, where income sourced outside Georgia is exempt from personal income tax for resident individuals, can make it an attractive location for internationally mobile talent. WorkMotion handles the local compliance obligations so US-based HR and finance teams don’t need to navigate Georgian tax law directly.
Growing companies in fintech, e-commerce, and green tech use Georgia EOR as a low-commitment path to market entry, hiring a local sales or operations lead to test demand before deciding whether to register a permanent entity.
This is one of WorkMotion’s most common use cases: a company with 50 to 300 employees that needs one or two hires in a new country, wants to move quickly, and does not want to spend months on entity setup before the market is proven.
WorkMotion’s EOR in Georgia supports exactly this model, with onboarding measured in days and no long-term entity overhead.
Remote-first companies, particularly in B2B SaaS and AI, use WorkMotion to hire Georgian candidates identified through global talent searches, regardless of where the company is headquartered.
For these teams, the hiring decision is driven by the candidate, not the country. WorkMotion’s Georgia EOR service means the compliance question, how do we legally employ this person, is answered before it becomes a blocker.
Georgia offers a growing talent pool, a flexible Labour Code, and a territorial tax system that makes it an increasingly practical hiring destination for internationally expanding companies.
The compliance requirements are real: pension contribution enforcement, the new work permit framework for foreign nationals, and the Labour Code’s strict termination procedures all require careful handling.
Through WorkMotion’s partner network in Georgia, you get locally compliant contracts, payroll in Georgian Lari, statutory benefits administration, and ongoing regulatory monitoring, without registering a Georgian entity or building local HR infrastructure from scratch.
To estimate the full employment cost before you commit, use the WorkMotion Employment Cost Calculator. When you’re ready to move forward, Book a Demo to see how WorkMotion handles the Georgia employer of record process end to end.
WorkMotion provides EOR services in Georgia through a trusted local partner network rather than a wholly owned entity. This means your employees are employed compliantly under Georgian law through WorkMotion’s in-country partners, with WorkMotion managing the full service relationship across contracts, payroll in Georgian Lari, statutory benefits, and ongoing compliance monitoring from a single platform. For companies evaluating an EOR in Georgia, the practical experience remains consistent: locally compliant employment without the need to register your own Georgian entity.
Georgia applies a flat 20% personal income tax (PIT) on employment income sourced within the country. WorkMotion calculates, withholds, and remits this monthly to the Georgian Revenue Service on behalf of your employees, so your company has no direct filing obligations with Georgian tax authorities. This straightforward tax structure makes payroll cost forecasting more predictable than in markets with progressive tax bands, but it still requires correct setup from day one to avoid penalties.
Georgia’s Accumulated Pension Fund requires both employer and employee contributions, with full enforcement, including penalties for late or missed payments, effective from January 2026. Any company that established payroll arrangements in Georgia before this change should verify that their contribution processes meet the current enforcement standard. WorkMotion’s payroll infrastructure is configured to remit pension contributions on time every cycle, removing this compliance risk from your team.
The Labour Code of Georgia sets out an exhaustive list of valid grounds for termination, and Georgian courts interpret this list strictly, so foreign employers accustomed to at-will employment frameworks should not assume flexibility. Standard termination requires 30 calendar days’ written notice and at least one month’s severance pay; expedited termination is possible with three days’ notice but requires two months’ severance. WorkMotion manages the full termination process, including documentation and severance calculation, to ensure your company meets the Labour Code’s procedural requirements.
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