The network covers Georgia within the Near and Middle East region. Payslips there are drawn up in GEL, and dealings with a local firm are conducted in Georgian.
The business centres where the network is looking for a correspondent as a priority are Tbilissi, Batoumi, Koutaïssi, Roustavi.
The country lies outside the European Union and outside the European Economic Area: the A1 certificate has no standing there. Whether the employee remains in the scheme of origin then depends on the bilateral social security agreement, if any, concluded with the sending country; where no such agreement exists, dual affiliation must be expected and budgeted into the assignment.
The answer to this question changes everything: it determines to whom you may entrust your payslips locally, and what you must ask for before signing. It has been verified country by country with the local authorities.
In Georgia, running payroll on behalf of third parties is reserved by law to no registered profession: any company may take it on. The absence of a legal barrier shifts the checking onto you, and that is why the network itself verifies the registration, the tax and social security standing and the insurance cover of every firm before listing it.
L'établissement de la paie n'est pas une activité réservée en Géorgie. En revanche, fournir des services comptables professionnels à des tiers suppose l'inscription au registre SARAS correspondant ; l'audit légal est strictement réservé aux auditeurs et cabinets d'audit inscrits.
Georgia probably has the leanest architecture of wage deductions among the countries in the network. There is no social security fund in the continental sense: since the 2019 reform, the only contribution levied on wages is the funded pension contribution, shared between employer and employee and collected by the Revenue Service alongside income tax withheld at source. No standalone social certificate is therefore issued.
The country belongs neither to the European Union nor to a monetary union; it is linked to the Union by an association agreement and its currency is the lari, in which wages are paid. Georgian is the official language and the language of instruments filed with the public registers, with English and Russian widely used in business.
The identification code assigned on the commercial register serves directly as the tax number. Payroll is not a regulated profession, but supplying accounting services requires registration with the state regulator SARAS.
Enrolling the employee in the pension scheme is the principal point calling for care. Who is covered depends on status and age, and a foreign employee is not treated like a resident: have each situation classified before the first payslip.
The entity, by contrast, is quickly formed. Georgia has built a fast registration environment, with a public register searchable online and a single identification code that also serves before the tax authorities; there is no second number to hunt for.
Employer registration flows from tax registration, with no separate step at any fund, which shortens the list of counterparties accordingly.
Appreciably strengthened in recent years on working time, overtime, discrimination and grounds for termination, Georgian labour law has left the older contract templates still circulating on the market out of compliance. Writing is required once the relationship exceeds a short duration.
Tax withheld and the employee's share of the pension contribution appear on the payslip. Filings are monthly and made through the Revenue Service portal, on a single return covering both.
The grounds relied on, notice, the corresponding compensation and accrued leave, whose regime has also changed, are checked at the point of exit, and documented as the decision is taken rather than afterwards.
The network asks 8 documents of any firm wishing to represent it in Georgia. The table gives, for each of them, the exact wording in use locally, the body that issues it and the period during which it remains admissible. These are the terms to use in an application to the local administration.
Of these 8 documents, 5 are required of every applicant and 5 have a limited period of validity, the shortest being 3 months.
| Local wording | Issuing body | Validity | Source |
|---|---|---|---|
| ამონაწერი მეწარმეთა და არასამეწარმეო (არაკომერციული) იურიდიული პირების რეესტრიდანExtract from the Registry of Entrepreneurs and Non-Commercial Legal Entities L'extrait est consultable et téléchargeable gratuitement en ligne ; il porte le code d'identification à 9 chiffres, la forme juridique, le capital, les dirigeants et les associés. | საჯარო რეესტრის ეროვნული სააგენტო — National Agency of Public Registry (NAPR), ministère de la Justice ; délivré aux guichets de la Public Service Hall ou en ligne | 3 months Required | Official website |
| საიდენტიფიკაციო კოდი / დღგ-ის გადამხდელად რეგისტრაციის მოწმობაIdentification code (serves as TIN) and VAT registration certificate Particularité géorgienne : le code d'identification attribué au registre du commerce sert directement de numéro fiscal, il n'y a pas de second numéro. Seule l'inscription TVA (obligatoire au-delà de 100 000 GEL de chiffre d'affaires) fait l'objet d'un certificat distinct. | შემოსავლების სამსახური — Revenue Service, ministère des Finances | No expiry Required | Official website |
| ცნობა საგადასახადო დავალიანების არარსებობის შესახებCertificate on the absence of tax debt / tax arrears Demandée depuis l'espace personnel du contribuable sur rs.ge ; c'est la pièce standard exigée dans les appels d'offres publics géorgiens. | შემოსავლების სამსახური — Revenue Service | 3 months Required | Official website |
| Aucune attestation distincte — les cotisations de retraite obligatoire sont déclarées et payées avec l'impôt sur le revenuSocial contributions clearance La Géorgie n'a pas de caisse de sécurité sociale à cotisations classiques : depuis 2019 seul le régime de retraite par capitalisation (2 % employeur, 2 % salarié) existe et il est collecté par le Revenue Service. L'attestation d'absence de dette fiscale couvre donc de fait la régularité sociale ; aucune attestation propre à la Pension Agency n'a été identifiée. | საპენსიო სააგენტო — Pension Agency (régime de retraite par capitalisation obligatoire) ; collecte opérée via le Revenue Service | 3 months Where applicable | Official website |
| პროფესიული პასუხისმგებლობის დაზღვევის პოლისიProfessional indemnity insurance policy Obligatoire pour les cabinets d'audit inscrits au registre des auditeurs de SARAS ; pour un simple cabinet comptable ou de paie, elle relève de l'usage et non de la loi. | Assureur agréé par la Banque nationale de Géorgie (NBG) | 12 months Where applicable | Official website |
| რეგისტრაცია ბუღალტრული მომსახურების მიმწოდებელთა / საბუღალტრო ფირმების რეესტრში (SARAS)Registration in the SARAS register of accounting firms / accountants providing professional services SARAS tient des registres séparés pour les auditeurs, les cabinets d'audit, les comptables certifiés, les comptables fournissant des services professionnels et les cabinets comptables ; un prestataire de services comptables pour compte de tiers doit y figurer et déposer son rapport annuel de supervision LAB/FT. | ბუღალტრული აღრიცხვის, ანგარიშგებისა და აუდიტის ზედამხედველობის სამსახური — Service for Accounting, Reporting and Auditing Supervision (SARAS), ministère des Finances | 12 months Required | Official website |
| პირადობის მოწმობა / პასპორტი — carte d'identité ou passeport du directeurDirector's national ID card or passport L'extrait du registre nomme déjà le directeur ; joindre la copie de son document d'identité pour la vérification KYC du réseau. | სახელმწიფო სერვისების განვითარების სააგენტო — Public Service Development Agency | No expiry Required | Official website |
| პერსონალურ მონაცემთა დაცვის სამსახური — notification du délégué à la protection des donnéesAppointment and notification of a Data Protection Officer La loi géorgienne sur la protection des données personnelles (en vigueur depuis le 1er mars 2024) n'impose pas d'enregistrement général des responsables de traitement, mais impose la désignation d'un DPO à certaines catégories de responsables et sa notification au Service ; demander au candidat s'il est concerné. | პერსონალურ მონაცემთა დაცვის სამსახური — Personal Data Protection Service of Georgia | No expiry Where applicable | Official website |
The absence of conventional social contributions is a genuine cost advantage, but it changes the nature of payroll work: what matters is withholding at source and the classification of the employee, not an accumulation of rates to be reassembled each month.
The pension scheme, recently established, does not cover every category in the same way, and its membership rules remain imperfectly understood by part of the local market, which makes a second opinion worth having.
SARAS, the state service supervising accounting, reporting and audit, is not to be confused with the private professional federation, membership of which is voluntary. Registration on the SARAS registers is what counts when checking a provider, and the filing of the annual supervision report is what shows genuine follow-through over time rather than at a single moment.
Trois particularités à retenir. D'abord, le code d'identification à 9 chiffres du registre sert à la fois de numéro d'entreprise et de numéro fiscal — inutile de réclamer un « numéro fiscal » séparé. Ensuite, il n'existe pas de caisse de sécurité sociale à la française : la seule cotisation employeur est la retraite par capitalisation, collectée par le Revenue Service, donc pas d'attestation sociale autonome. Enfin, ne pas confondre SARAS (régulateur public, registres obligatoires) et la GFPAA (fédération professionnelle privée, adhésion volontaire) : c'est l'inscription SARAS qui fait foi.
The network opens 3 partner slots in Georgia, not one more. No firm is listed there yet: all 3 slots therefore remain open to applications.
No listed partner in Georgia has asked to appear in the public directory. The contact details of a firm are passed on to the client only when an assignment is awarded.
Filing an application does not amount to admission: every request is reviewed one by one. There is no minimum turnover requirement, and the partner selected invoices its fees directly.
Submit an application: we review your file, we check the documents required on the ground and we give you an answer, whether it is positive or not.
In Georgia payroll is not a reserved activity, but a firm supplying accounting services to third parties must appear on the corresponding SARAS register: that is the first item we verify, together with the filing of its annual supervision report. We then ask for the extract from the register of entrepreneurs and legal entities issued by the National Agency of Public Registry, the Revenue Service certificate confirming no tax debt, and identification for the director named on the extract. Professional indemnity cover is a contractual requirement on our side.
Describe your requirement. No firm is listed in Georgia yet: we review the request, then entrust it to a local firm that the network identifies and vets, or to the partner of a neighbouring country covering this territory. Your contact details are passed on to the selected firm alone.
Request a provider in GeorgiaMobility is rarely arranged one country at a time. The neighbouring profiles follow the same outline.
These countries account for most of the requests received: each one has, in addition to its profile, six pages devoted to a single aspect of local payroll.
The information gathered on this page comes from the registers, administrations and bodies listed below, consulted when the reference base was compiled. It is given for guidance and does not replace the advice of a professional established in Georgia.