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Taxation of Employee Benefits: Georgia

Taxation of Employee Benefits requirements for other states

Federal law and guidance on this subject should be reviewed together with this section.

Author: Vicki M. Lambert, The Payroll Advisor


  • Employer contributions to IRC § 401(k) plans are not taxable wages for state unemployment insurance purposes. See Salary Deferrals to IRC § 125 Cafeteria Plans and § 401(k) Plans.
  • Same-sex marriage is legal in Georgia and, based on the US Supreme Court ruling in Obergefell v. Hodges, the value of health insurance benefits provided to an employee's same-sex spouse is not subject to income tax withholding. The value of such benefits provided to an employee's civil union partner or domestic partner remains subject to state income tax withholding. See Same-Sex Couple Health Insurance Benefits.