Registering as a new employer
Before hiring your first employee, Georgia businesses generally need to register with the Georgia Department of Labor for unemployment insurance purposes, using its online employer registration service.
Understanding your liability determination
Registration typically involves receiving a liability determination — a letter confirming whether (and under what section of law) your business is liable for unemployment insurance tax. If you're determined to be liable, that letter includes the account number and PIN you'll use to set up your ongoing account through the GDOL Employer Portal.
Don't wait until your first hire's start date to begin this process. Start your employer registration as soon as you know you'll be hiring, so your account is set up before you need to run payroll.
The GDOL Employer Portal
Once registered, the Georgia Department of Labor's Employer Portal is where you'll manage unemployment insurance filings and payments going forward as a single sign-on system for these services.
This guide covers registration, not full payroll tax compliance or employee classification rules. See our Employee vs. Independent Contractor overview before deciding how to classify anyone you bring on, and consult a payroll professional for your ongoing compliance obligations.
This is separate from state income tax withholding
Registering for unemployment insurance with the Department of Labor is a different process from registering for state income tax withholding with the Department of Revenue — see our Georgia Business Tax Registration Guide for that separate step, which you'll also need before running payroll.
Frequently asked questions
Do I need to register if I only plan to hire one part-time employee? Liability generally isn't based solely on employee count or hours in a simple way — the determination letter from your registration will clarify your specific liability. Don't assume you're exempt without confirming.
What if I only use independent contractors, not employees? Unemployment insurance registration generally applies to employers with employees, not businesses that exclusively use properly classified independent contractors — but misclassification carries real risk. See our Employee vs. Independent Contractor overview before relying on contractor status alone.

