Georgia Minimum Wage Guide for 2025 - 2026

Georgia Minimum Wage - Historical Rates Table

Looking for minimum wage rates by state? Click here to view the minimum wage chart by state.

Georgia minimum wage laws do not apply to the following types of employers:

• Employers with sales of $40,000 a year or less;
• Employers with five employees or less;
• Employers of domestic employees
• Employers that are farm owners, sharecroppers, or land renters;
• Employees with compensation that consists wholly or partially of gratuities;
• Employees that are high school or college students;
• Employees of newspaper carriers; or
• Any individual employed by a nonprofit child-caring organization or long-term care facility serving children or mentally disabled adults enrolled in such institutions and reside in residential facilities of the institution, if such employee resides in such facilities, receives without cost board and lodging from such institution and is compensated on a cash basis at an annual rate of not less than $10,000. 

Georgia Minimum Wage Exemptions

• Executive workers paid on a salary basis
• Administrative workers paid on a salary basis
• Learned and creative professionals paid on a salary basis
• Computer employees
• Outside sales employees
• Tipped employees
• Minors

Georgia Minimum Wage for Tipped Employees

Per the Fair Labor Standards Act, employers in Georgia must pay employees receiving tips a minimum wage of $2.13 per hour.

The employer can take a tip credit of $5.12 per hour to make up the difference between the tipped employee’s hourly wage rate and the minimum wage. If the tipped employee makes the minimum wage of $7.25 per hour in tips, the employer does not have to pay the employee the difference.

Youth Minimum Wage in Georgia

Under Section 6(g) of the Fair Labor Standards Act, Employees under the age of 20 may receive any wage rate above $4.25 per hour for a limited period of 90 days after he or she is employed.

Tax on Tips Update from the One Big Beautiful Bill Act

Signed by President Trump on July 4, 2025, the One Big Beautiful Bill Act allows eligible employees, including those self-employed, to claim a tax reduction on qualified tips received from his or her occupation. The tip tax deduction is effective from January 1, 2025 through December 31, 2028.

The occupation must be listed by the IRS as “customarily and regularly” receiving tips and must be reported on a Form W-2 or other applicable statements that report qualified tips (ex: Form 4137 for tips not reported to the employer).

An employee can deduct an annual maximum amount of $25,000. For self-employed individuals, the deduction amount cannot exceed his or her net income from the trade or business where the tips were earned. If an employee’s modified adjusted gross income (MAGI) exceeds $150,000, or $300,000 for employees filing taxes jointly, the amount allowed to be deducted will be reduced by $100 for each $1,000 earned above the MAGI.

To be eligible for the tip tax deduction, employees must include a Social Security number on the tax return for the given tax year. If married, the employee must also file jointly to remain eligible. Even if individuals opt for a standard deduction (vs. itemized deductions) on a tax return, the individual is still eligible for the annual maximum deduction for tipped wages.

Note that self-employed individuals categorized in a Specific Trade or Business (SSTB) under section 199A are NOT eligible.

Tip Reporting Requirements

All employers must file information returns to the IRS or Social Security Administration (SSA), as well as deliver the applicable forms, including a W-2, to employees that show the cash tips received and the occupation of the tip recipient.

Georgia Meal and Rest Breaks

Georgia does not require employers to give specific meal or rest breaks to adult employees. However, employers that offer employees breaks must adhere to the specific guidelines set forth by the FLSA regarding meal and rest breaks. 

Georgia Minimum Wage Posting Requirements

In compliance with the Fair Labor Standards Act and Georgia labor laws, employers must visibly display a Georgia minimum wage poster, as well as other state and federal labor law posters, in a conspicuous location that all employees have access to.

Note that each time the minimum wage is updated, the labor law poster must be replaced in the workplace. A labor law poster subscription service will automatically provide updated mandatory notices that need to be posted for employees as additional changes take place with Georgia’s state or local laws.

Penalties for Non-Compliance

If an employee feels that he or she has been paid a wage rate lower than the state minimum wage requires, the employee may choose to take legal action. 

In the case that an employee seeks legal action, the employee must file a civil action lawsuit in a superior court within three years so that he or she may recover the difference between the amount he or she was paid and the minimum wage.

Final Thoughts on Georgia Minimum Wage

Businesses struggling to maintain minimum wage compliance or manage payroll may want to consider outsourcing payroll to a Georgia payroll services company. Areas for additional knowledge and learning include the basics of payroll and what to know about modern payroll software. 

To learn more about how Employer Pass is helping countless businesses maintain minimum wage compliance, contact us today or use the find a provider tool.