Employer of Record in Georgia: what one employee really costs
Georgia, Europe. One software engineer at $28,000 gross per year, priced through 12 providers with a published fee, on the European Commission's September 2026 exchange rate. Change the salary and headcount below.
- Employer on-cost
- +2.0%
- statutory charges on top of gross
- All-in per month
- $2,579 – $3,079
- salary + charges + published fee, cheapest to dearest listed provider
- Onboarding through an EOR
- 3 days
- per Deel - Hire employees in Georgia ('your next hire could start in as little as 3 days with Deel')
Hiring one software engineer in Georgia at $28,000 gross a year costs about $47 a month in statutory employer charges (+2.0%), plus an EOR fee of $199 to $699 per month depending on the provider: $2,579 to $3,079 all-in, before deposits, FX margins and add-ons. Prices checked 2–24 Sept 2026.
Disclosure Some provider links on this page are affiliate links: if you become a customer after clicking, the provider may pay us a referral fee. It never changes the price you pay, and it never changes the numbers on this page, which come from official sources and are dated. How we are paid
Cost engine · preset to Georgia
Price your own hire, line by line.
≈ GEL 73,211 gross / year · GEL at the European Commission monthly rate for September 2026
| Per employee | Rate | Per month |
|---|---|---|
| Gross salary | $2,333 | |
| Funded pension contribution (employer share) | 2% | $47 |
| Employer on-cost | +2.0% | $47 |
| Cost of employment, before EOR fee | $2,380 |
$2,579/ month · 1 employee
- Fee / mo
- from $199
- Per year
- $30,948
- Fee share
- 7.7%
Checked 2 Sept 2026
Get a RemoFirst quote$2,879/ month · 1 employee
- Fee / mo
- from $499
- Per year
- $34,548
- Fee share
- 17.3%
Checked 2 Sept 2026
Get a Papaya quote$2,979/ month · 1 employee
- Fee / mo
- from $599
- Per year
- $35,748
- Fee share
- 20.1%
Checked 2 Sept 2026
Get a Deel quoteEmployer charges from official sources; provider fees are list prices on the dates shown; deposits, FX margins and add-ons are not included. Not legal or tax advice. Methodology
14 providers, one scenario, all-in totals.
| Provider | EOR fee / employee / mo | All-in / mo, 1 hire | Deposit | Countries | Checked | Quote |
|---|---|---|---|---|---|---|
| RemoFirst EOR in 185+ countries from $199 per employee per month, no annual contract. | from $199 | $2,579 | Not stated on the pricing page | 185+ | 2 Sept 2026 | Get a quote from RemoFirst· $2,579/mo |
| Rivermate EOR in 180+ countries from $319 to $639 per employee per month. | from $319 | $2,699 | Not stated on the pricing page | 180+ | 2 Sept 2026 | Get a quote from Rivermate· $2,699/mo |
| Pebl Velocity Global, renamed Pebl in 2026. Prints $399 per employee per month. | from $399 | $2,779 | Not stated on the pricing page | 185+ | 22 Sept 2026 | Get a quote from Pebl· $2,779/mo |
| Playroll EOR in 180+ countries from $399 per employee per month; deposit of one month's salary. | from $399 | $2,779 | Fully refundable security deposit equivalent to one month's salary when onboarding an employee (pricing page). | 180+ | 2 Sept 2026 | Get a quote from Playroll· $2,779/mo |
| Multiplier EOR from $459 (annual) or $499 (monthly) per employee, plus mandated add-ons. | from $499 $459 billed annually | $2,879 | Refundable security deposit required per employee by the EOR terms (effective 1 June 2026), sized by Multiplier; not on the pricing page. | 150+ | 24 Sept 2026 | Get a quote from Multiplier· $2,879/mo |
| Papaya Global EOR starting from $499 per employee per month, quote-based, 160+ countries. | from $499 | $2,879 | Not stated for EOR on the pricing page (the contractor block states 'No deposit required'). | 160+ | 2 Sept 2026 | Get a quote from Papaya Global· $2,879/mo |
| Borderless AI EOR at $579 per employee per month, no deposit or pre-funding, 170+ countries. | $579 | $2,959 | No deposit: 'No upfront deposits or pre-funding required' (pricing page). | 170+ | 24 Sept 2026 | Get a quote from Borderless AI· $2,959/mo |
| Atlas HXM EOR from $599 through its own entities, plus an Agent of Record at $199. | from $599 | $2,979 | Not stated on the pricing page | 160+ | 21 Sept 2026 | Get a quote from Atlas HXM· $2,979/mo |
| Deel EOR in 130+ countries, starting at $599 per employee per month. | from $599 | $2,979 | Not stated on the pricing page | 130+ | 2 Sept 2026 | Get a quote from Deel· $2,979/mo |
| G-P EOR in 180+ countries from $599, with no minimum contract length. | from $599 | $2,979 | Not stated on the pricing page | 180+ | 24 Sept 2026 | Get a quote from G-P· $2,979/mo |
| Oyster EOR in 120+ countries at USD 699 per employee per month; refundable deposit. | $699 | $3,079 | Refundable deposit required for EOR team members 'to initiate the engagement and to ensure on-time payments' (pricing FAQ). | 120+ | 24 Sept 2026 | Get a quote from Oyster· $3,079/mo |
| Remote EOR in 90+ countries at $699 per employee per month, no deposit. | $699 | $3,079 | No deposit: 'We collect reserve payments in rare, high risk circumstances' (pricing FAQ). | 90+ | 2 Sept 2026 | Get a quote from Remote· $3,079/mo |
| Rippling EOR bundled with the Rippling platform; custom quote only. | Quote only | — | Not stated on the pricing page | — | 24 Sept 2026 | Get a quote from Rippling |
| Safeguard Global EOR sold alongside entity setup and payroll; no price published. | Quote only | — | Not stated | 187+ | 21 Sept 2026 | Get a quote from Safeguard Global |
Same salary and statutory charges in every row; only the fee segment changes.
What Georgia adds on top of the salary, and where each rate comes from.
Rates apply to the base named in each line; capped lines stop growing above the ceiling. Engine assumptions: The hire is enrolled in the funded pension scheme = 1.
| Line | Employer rate | Base & ceiling | Source |
|---|---|---|---|
| Funded pension contribution (employer share)Every enrolled employee, on the whole of taxable salary, with no ceiling on the employer's share | 2% | Gross salary The whole of the Georgian employer ledger is this one line. Article 3(6)(a) of the Law on Funded Pension requires the employer, at its own expense and in favour of the employee, to transfer a pension contribution 'in the amount of 2% of the taxable salary paid to the employee within the accounting period'. A separate 2% is withheld from the employee under subparagraph (b), and the state adds its own share under subparagraph (e), which is where most published summaries of Georgia go wrong. The state's share is the part that is capped: 2% within the first GEL 24,000 of annual salary, 1% on the slice from GEL 24,000 to GEL 60,000, and under paragraph (f) nothing at all above GEL 60,000 a year. Those thresholds are frequently repeated as if they capped the employer too. They do not. The employer's 2% is written without a ceiling and is owed on the same percentage at any salary, which is why this line carries no cap. Rate read on the consolidated Georgian text in force; the English translation published alongside it is still the 27 June 2024 edition and carries a banner saying so. | Law of Georgia on Funded Pension, article 3(6), consolidated version in force (Legislative Herald of Georgia, matsne.gov.ge, publication of 16 September 2026, marked 'final')2026-09-21 |
| State co-contribution - paid by the budget, not by you not in total | — | Carried at zero because it is a payment by the Georgian state into the employee's pension account, not a cost to the employer, and named because it is the line that makes Georgian payroll look like a 6% scheme when the employer side is 2%. Article 3(6)(e) sets the state's share at 2% of taxable salary within the first GEL 24,000 of annual income and 1% on the slice up to GEL 60,000; article 3(6)(f) stops it above GEL 60,000. At the US$28,000 example, roughly GEL 73,200 a year, the state has already stopped paying. Nothing about that changes the employer's bill, but it changes what the employee receives, and it is worth knowing before you repeat a '2+2+2' summary to a candidate. | Law of Georgia on Funded Pension, article 3(6)(e) and 3(6)(f), consolidated version in force2026-09-21 |
| Thirteenth month - not required by Georgian law not in total | — | Carried at zero because the Labour Code of Georgia creates no thirteenth-month salary, no holiday bonus and no severance fund. Annual leave is paid leave under article 31, and the only money the Code adds on top of ordinary pay is the dismissal compensation in article 48, which is a termination cost rather than a recurring one. Bonuses and private health cover are contractual in the Tbilisi technology market; price them as market cost in a competitive offer, not as a legal charge. | Organic Law of Georgia2026-09-21 |
| Employer on-cost at $28,000 | +2.0% | $560 a year, $47 a month |
EOR or your own entity
Fees scale with headcount. An entity does not.
Georgia is the case where the statutory ledger is almost irrelevant to the decision and the fee is almost the whole of it. At 2% of gross, the employer charge on a US$28,000 salary is about US$47 a month, so a published provider fee of US$199 to US$699 a month is between four and fifteen times the entire Georgian statutory bill. That inverts the usual arithmetic: in Estonia, where the employer charge is about a third of gross, the levies outweigh the fee and an entity saves you nothing on them, whereas here the only real question is what you are paying the fee for. The honest answers are onboarding in days rather than weeks, a local payroll function you do not have to build, and someone to carry employer liability. Two Georgian specifics belong in the comparison. Dismissal is priced rather than procedural: article 48 lets you end a contract on three days' notice, but then owes the employee at least two months' pay, so a short runway is a cash cost you can budget rather than a legal risk. And personal income tax is 20% withheld from the employee, with no employer-side payroll tax layered on it, so the gap between gross salary and total employer cost is the narrowest part of a Georgian offer - which also means a candidate comparing your gross to a European one is comparing two very different take-home numbers.
Fees grow with every hire; the charges line is owed under an entity too.
| Headcount | RemoFirst fees / yr | Borderless AI fees / yr | Statutory charges / yr |
|---|---|---|---|
| 1 | $2,388 | $6,948 | $560 |
| 3 | $7,164 | $20,844 | $1,680 |
| 5 | $11,940 | $34,740 | $2,800 |
| 10 | $23,880 | $69,480 | $5,600 |
| 20 | $47,760 | $138,960 | $11,200 |
Statutory charges are owed either way; the provider fee is the only line an entity removes, against the cost of incorporating and running local payroll.
Employment terms that move the cost
- Paid leave
- 24 days
- Public holidays
- 17
- 13th month
- Not mandatory
- Probation
- up to 6 months
- Notice
- 30 calendar days with compensation of at least one month's pay, or 3 calendar days with compensation of at least two months' pay, at the employer's choice under article 48(1) and 48(2) of the Labour Code. An employee resigning gives 30 calendar days.
- Reviewed
- 2026-09-21
Get a quote for Georgia.
The lowest published total here, next to the two providers searched for most often (the rule). Totals for 1 hire at $28,000. Ask each provider about deposits, FX margins and mandatory add-ons for Georgia: those are the lines that move.
Disclosure Some provider links are affiliate links; they never change the numbers on this page. Details
Questions people ask before booking a demo
- What does an employer pay on top of salary in Georgia?
- 2% of taxable salary, as the employer's share of the funded pension scheme, and nothing else. There is no employer social security, no health levy and no payroll tax on top. At the US$28,000 example that is about US$560 a year, or roughly US$47 a month. A separate 2% is withheld from the employee's pay, and the state adds its own share, but neither is a cost to you.
- Do the GEL 24,000 and GEL 60,000 thresholds cap what the employer pays?
- No, and this is the detail most Georgia pages get wrong. Those thresholds sit in article 3(6)(e) and (f) of the Law on Funded Pension and they govern the state's contribution: 2% within the first GEL 24,000 of annual salary, 1% up to GEL 60,000, and nothing above it. The employer's 2% in subparagraph (a) is written with no ceiling, so it is the same percentage on a junior salary and on a senior one. Budget it as a flat 2% at any pay level.
- What does one engineer cost per month through an EOR in Georgia?
- At the US$28,000 example: US$2,333 of salary, about US$47 of statutory employer charges, and the provider's fee. With a published fee of US$599 a month that is about US$2,979 a month in total; with a US$199 fee it is about US$2,579. The fee is the variable that moves the number here, not the statutory side. Change the salary or the provider in the calculator above and every line recomputes.
- Can a Georgian employee leave the pension scheme, and what happens to the 2%?
- Only a narrow group can. Article 3(2) makes the scheme mandatory for employees on salary income, and article 3(5) allows an employee who had already turned 40 before the law took effect in 2018 to opt out. If your hire has opted out, the employer's 2% stops with them and there is no substitute charge, so the employer's cost is the gross salary alone. For a hire who is inside the scheme - which covers most of the engineering market - the 2% applies from the first payroll run.
- What leave, probation and notice apply in Georgia?
- Article 31(1) of the Labour Code gives at least 24 working days of paid annual leave, plus at least 15 calendar days of unpaid leave. Article 30 lists 17 public holiday days, counting two days at New Year and four days across Easter. Probation is capped at six months under article 15(1) and may be agreed only once, in writing. For dismissal on the ordinary employer grounds, article 48 offers a choice: 30 calendar days' written notice with at least one month's pay in compensation, or 3 calendar days' notice with at least two months' pay.