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Employees in Georgia are entitled to 24 days paid and 15 days unpaid annual leave after working for 11 months with the same employer. Employees working in difficult, hazardous, or dangerous conditions are entitled to an additional 10 calendar days of paid leave per year. Employees participating in martial law and/or state of emergency, emergency situation events, once after their completion, are granted 15 calendar days of additional annual leave. Employees receive an additional 30 calendar days of annual leave after the expiration of the rotation period in the peacekeeping operation and return to Georgia. Employees are paid their average wage during annual leave. When taking an unpaid leave, the employee is obliged to notify the employer 2 weeks in advance about taking the said leave, except when, due to urgent medical needs or family circumstances, the notice is not possible.

Employees can use their leave in parts. If giving paid leave to an employee in the current year may harm the normal operation of the work process, it is allowed to transfer the leave to the next year with the employee's consent. It is prohibited to transfer the paid leave of a minor to the following year. Transferring paid leave to the following year for 2 consecutive years is prohibited.

Upon termination of the employment contract at the employer's initiative, they are obliged to compensate the employee for unused leave in proportion to the duration of the employment relationship.

In Georgia, employment contracts are suspended in case of temporary incapacity of the employee if its duration does not exceed 40 consecutive calendar days or the total duration within 6 months does not exceed 60 calendar days. These days are unpaid.

In Georgia, maternity leave is not mandatory and is granted at the employee's request. The Labor Code provides 126 days of paid maternity leave and 143 days in case of childbirth complications or multiple births. Employees can decide for themselves how to allocate the leave before and after childbirth. In addition, employees get 604 days of childcare leave that can be taken after maternity leave, out of which 57 days are paid. When taking leave for child care, the employee is obliged to notify the employer 2 weeks in advance about taking the said leave. The childcare leave can be used in whole or in part by the child's mother or father, per their agreement.

Based on their request, employees who adopt a child under 1 year of age are given an adoption leave for 550 calendar days after the child's birth. 90 calendar days of this leave are paid.

Leave due to pregnancy and childbirth, leave due to child care, and leave due to the adoption of a newborn are compensated by the state budget of Georgia. The employer and the employee may agree on additional compensation for said vacations. The benefit amount is GEL 2,000 (Georgian Lari) in 2023 for the total duration of leave, whether it is shared between parents or only the mother utilizes it.

There are no provisions for paternity leave or benefits in Georgia. Fathers may, however, use any days of the 604-day childcare leave component that the mother did not use. Additionally, fathers may take up to 12 weeks of unpaid parental leave until the child turns 5. There is no separate state-funded paid paternity leave benefit.

Minimum Wage

The Tripartite Commission of Social Partnership sets Georgia's minimum wage following consultations with the government. The minimum wage was last set in 1999 (retained in 2006) at GEL 20 (Georgian lari) per month.

The law requires a salary to be paid at least once a month. The employer is obliged to pay the employee 0.07% of the delayed amount for each day of delay in any payment or settlement.

Overtime, Holiday & Vacation Pay

Employers are obliged to notify the employee in writing about the overtime work to be performed 1 week in advance, except when, based on the objective needs of the employer, it is impossible to warn them. Employees are obliged to perform overtime work to prevent a natural disaster and/or eliminate its consequences without overtime pay and to prevent an industrial accident and/or eliminate its consequences with overtime pay.

Overtime work is compensated at the increased amount of the hourly wage rate. The agreement of the parties determines the compensation amount. The parties may agree to give the employee proportional additional rest time in return for overtime pay. The employee must be given additional rest time no later than 4 weeks after overtime work unless otherwise agreed upon by the parties. If employees work on public holidays, it is considered to be overtime and is paid accordingly.

The duration of overtime work by a minor must not exceed 2 hours in total during the working day and 4 hours in total during the working week. It is prohibited to employ an employee who is pregnant, a newborn or nursing woman, a disabled person, a minor, a legal representative or supporter of a disabled person, or who has a child under 3 years of age for overtime work without their consent.

Notice Period

As per the Labor Code of Georgia, if the termination is due to economic circumstances, technological or organizational changes that make it necessary to reduce the workforce, incompatibility of the employee's qualification or professional skills, long-term incapacity, or other circumstances, the notice must be given at least 30 days in advance. In case of resignation, employees must also provide a notice of 30 days to their employer. Notice must be given in writing. No notice is required in case of termination during probation. Employees are also terminated without notice in case of gross violation, liquidation of the employer’s company, death, court order, etc.

Employers are entitled to notify the employee at least 3 calendar days in advance by sending a written notice. In this case, the employee will be compensated for at least 2 months' wages.

Severance Benefits

In Georgia, employees are entitled to severance pay if the employer terminates their contract due to economic circumstances, technological or organizational changes that make it necessary to reduce the workforce, incompatibility of the employee's qualification or professional skills, long-term incapacity, or other circumstances. The amount of severance pay is 1 month’s wages. If the employer does not follow the required notice period of 30 days and gives the employee only 3 days’ notice, they must give 2 months’ wages as severance pay.

Pension

Georgia has a defined contribution pension scheme under the Law on Accumulated Pensions. This is mandatory for all employees under the age of 60 years. Employees who had reached the age of 40 at the time of implementation can choose to opt out of participation by applying in writing to the Pension Fund. Contributions to the pension scheme are made by employees, employers, and the state. The legal retirement age in Georgia is 65 years. Women have the right to a pension from the age of 60.

Pension contributions are reflected in the participant's individual pension accounts. After reaching the retirement age, participants are entitled to receive the corresponding value of the total pension assets recorded in their individual pension account with a single payment or program withdrawal. They are also entitled to apply to the pension agency and request the purchase of an insurance annuity product with the pension assets recorded in their individual pension account in order to receive a pension. They receive the full amount of the value of pension assets from their individual pension account if they have reached retirement age no later than 5 years after the date of commencement of pension contributions.

Georgia also has a state-funded pension scheme under the Law on State Pensions. A state pension can be granted to both citizens of Georgia and stateless persons with status in Georgia, as well as to foreign citizens who have been permanently residing in the territory of Georgia on a legal basis for the past 10 years at the time of submitting an application for a pension. The amount of pension depends on the annual state budget. The amount is GEL 370 (Georgian lari) for people under 70 years of age, and GEL 495 for those above 70, effective January 1, 2026.

Dependents/Survivors Benefits

In Georgia, the amount in an individual's pension account is transferred to their survivors after they die. Transfer of pension assets may be made by lump sum payment or by transfer of pension assets to the individual pension account of the heir of the participant, according to the choice of the heir.

The state-funded social assistance scheme provides a social package to families in case of the death of their breadwinner. This package is given in the form of monetary and non-monetary monthly benefits.

Invalidity Benefits

It is mandatory for all employees in Georgia to be registered with the pension agency. It is responsible for paying disability benefits and pensions to its beneficiaries if they become disabled before reaching retirement age. After disability, participants are entitled to receive the corresponding value of the total pension assets recorded in their individual pension account with a single payment or request the purchase of an insurance annuity product with the pension assets recorded in their individual pension account to receive a pension.

Georgia also has a state-funded pension scheme for all disabled citizens. The pension amount depends on the annual state budget, increased in case of severe disability. A person in need of special care may be a recipient of non-monetary social assistance.

In case of work accidents, employers are obliged to fully compensate employees for the damage caused by the deterioration of the health condition and necessary treatment costs related to the performance of the work.

Personal Income Tax

In Georgia, both residents and non-residents are subject to income tax. Residents are taxed on their total income from sources within and outside Georgia, while non-residents are taxed only on income from sources in Georgia. A person is considered a resident in Georgia if they have stayed in the country for 183 days or more during any continuous 12-month calendar period ending in the tax year, or if they are in a foreign country within the State of Georgia at a job. A tax year runs from January 1 to December 31.

Personal income is taxed at a flat rate of 20%. Income received from renting out residential property is taxed at 5%. Income received from online gambling by individuals is taxed at 10%. Income from interests and dividends is taxed at 5%. Income received by small businesses from trade is subject to taxation under a special regime at a rate of 1% set for small businesses on annual turnover up to GEL 500,000 (Georgian Lari).

Visas

There are the following visa categories issued according to the visit purpose:

• Diplomatic visa (A) - issued to heads of state, diplomats, government officials, consuls, etc. There are 5 types of diplomatic visas.
• Special visa (B) - issued to members of the delegation of another state, those holding official passports, administrative-technical and service staff of the diplomatic mission of another state, and members of the peacekeeping forces. There are 4 types of special visas.
• Ordinary visa (C) - issued to tourists, persons visiting friends and families, business meetings, charitable activities, religious activities, etc. There are 4 types of ordinary visas.
• Immigration visa (D) - issued to people coming for work, business, education, research, cultural or sports, family reunification, etc. There are 4 types of immigration visas.
• Transit visa (T) - issued to a foreign national going to a third country who will transit through the territory of Georgia. The maximum duration of a transit visa is 10 days.

From January 1, 2026, it is mandatory for all tourists entering Georgia to have a valid health and accident insurance policy worth at least GEL 30,000. Any tourist entering Georgia must present a valid insurance policy in physical or electronic form, drawn up in Georgian or English.

Work Permits

Foreign employees in Georgia are required to obtain a D1 immigration visa and apply for a work residence permit to carry out entrepreneurial or labor activities in Georgia, and professional activities. Effective March 1, 2026, foreign employees are also required to obtain a 'Right to Work' issued by the State Agency for Employment Promotion of IDPs from the Occupied Territories of Georgia before obtaining a D1 visa. Self-employed foreign nationals also require a Right to Work permit. A foreign national legally staying in Georgia also has to apply for the Right to Work to continue working.

After obtaining the Right to Work, foreign employees can then apply for a D1 visa within 30 days. After entering Georgia, they can apply for a Work Residence Permit within 10 days of arrival.

The permit is granted for a duration of 6 months to 1 year. They can apply for a permit extension 30 days prior to its expiry. The validity is extended by 1 year at a time for the first 5 years. If the employee holds a Residence Permit, the validity can be extended for 3 years. Carrying out paid activities without the Right to work shall result in a fine of GEL 2,000 (Georgian Lari).

To obtain a residence permit, they must apply in person or through an authorized representative to any territorial office of the State Services Development Agency, a branch of the House of Justice, or a community center, or fill out the application electronically. Residence permits of this type are issued for the first time for a period of up to 1 year and can be extended for a period of up to 5 years. Foreign employees employed in the IT sector whose annual income exceeds the equivalent of USD 25,000 are granted a 3-year residence permit in their first attempt.

The minimum age of employment is 16 years in Georgia. Minors under 16 can only be hired with the consent of their legal representative or guardians if the relevant employment relationship does not conflict with the interests of the minor, does not harm their morals, physical and mental development, and does not limit their right and opportunity to receive compulsory elementary and basic education. An employment contract with a minor under the age of 14 can be concluded only for carrying out activities in the field of sports, art, or culture or for performing advertising work.

It is prohibited to enter an employment contract with a minor to perform work related to the gaming business, night entertainment establishment, erotic and pornographic products, pharmaceutical and toxic substances, manufacturing, transportation and sale, and in hard, harmful, or dangerous work.

The duration of working time of a minor from 16 to 18 years of age must not exceed 36 hours per week and 6 hours per working day. The duration of working time of a minor from 14 to 16 years of age must not exceed 24 hours per week and 4 hours per working day. The duration of overtime work by a minor should not exceed 2 hours in total during the working day and 4 hours in total during the working week. Minors must not be employed in night work.