Overtime Laws in Georgia 2026: Pay Rates, Exemptions & Tax Deduction (2026)
⚠️Informational only — not legal or tax advice.
This guide explains Georgia overtime laws 2026
Last verified: February 26, 2026
Next scheduled review: May 26, 2026
Table of Contents
- Georgia Overtime Laws at a Glance (2026)
- Does Georgia Have Its Own Overtime Law?
- How Overtime Pay Is Calculated in Georgia
- Who Is Exempt from Overtime in Georgia?
- Federal Overtime Tax Deduction (2025–2028)
- Can an Employer Require Overtime in Georgia?
- Industry-Specific Overtime Rules in Georgia
- How to File an Overtime Wage Complaint in Georgia
- Penalties for Overtime Violations in Georgia
- Georgia Overtime Law Updates (2025–2026)
- Frequently Asked Questions
- Sources and Verification
Georgia Overtime Laws at a Glance (2026)
| Details | |
|---|---|
| Overtime threshold | 40 hours per workweek |
| Overtime pay rate | 1.5× regular rate of pay |
| Double time | No |
| 7th consecutive day rule | No |
| State minimum wage (2026) | $5.15/hour (state law); $7.25/hour federal rate applies to most employers |
| Exempt salary threshold (2026) | Federal: $684/week ($35,568/year) — Georgia has no higher state threshold |
| Daily overtime | No — weekly calculation only |
| State enforcement agency | Georgia does not administer overtime enforcement — see federal WHD |
| Federal enforcement | U.S. DOL Wage and Hour Division |
| Overtime tax deduction (federal) | Up to $12,500/year (2025–2028) — FLSA-covered workers |
| Statute of limitations | 2 years FLSA / 3 years if willful |
Governing law: Fair Labor Standards Act, 29 U.S.C. § 207; O.C.G.A. § 34-4-3 (minimum wage)
Last verified: February 26, 2026
Does Georgia Have Its Own Overtime Law?
Georgia does not have a separate state overtime statute. Overtime in Georgia is governed entirely by the federal Fair Labor Standards Act (FLSA), 29 U.S.C. § 207.
Under the FLSA, nonexempt employees must receive overtime pay at 1.5 times their regular rate of pay for all hours worked over 40 in a workweek. Georgia does not impose additional daily overtime requirements, double-time rules, or a state-level exempt salary threshold above the federal standard.
The Georgia Department of Labor confirms this directly: “Unless specifically exempted, employees must receive overtime pay for hours worked in excess of 40 in a workweek at a rate of 1 and 1/2 their regular rates of pay.”
Because Georgia has no independent overtime statute, enforcement of overtime violations falls under federal jurisdiction — specifically the U.S. Department of Labor Wage and Hour Division (WHD) — rather than a state agency.
Federal statute: Fair Labor Standards Act, 29 U.S.C. § 207 — https://www.dol.gov/agencies/whd/overtime
Georgia DOL FLSA FAQ (individuals): https://dol.georgia.gov/faqs-individuals/individuals-faqs-fair-labor-standards-act
Georgia DOL FLSA FAQ (employers): https://dol.georgia.gov/faqs-employers/employers-faqs-fair-labor-standards-act
How Overtime Pay Is Calculated in Georgia
What Is a “Workweek”?
Under the FLSA, a workweek is a fixed, regularly recurring period of 168 consecutive hours (seven consecutive 24-hour periods). A workweek does not have to start on Monday or align with a calendar week — the employer may designate any day and time as the start of the workweek.
Each workweek stands alone. An employer cannot average hours across two or more workweeks to avoid overtime. If an employee works 50 hours one week and 30 the next, overtime is owed for the first week regardless of the hours worked in the second.
Source: 29 C.F.R. § 778.104–778.105
Pay Rates
Under the FLSA, nonexempt employees in Georgia earn overtime at the following rate:
Time-and-a-half (1.5× regular rate): all hours worked over 40 in a single workweek.
Georgia has no daily overtime requirement. Working more than 8 hours in a single day does not trigger overtime unless total hours for the workweek exceed 40.
What Counts as the “Regular Rate of Pay”
The regular rate is not always the same as the hourly wage. Under the FLSA (29 C.F.R. § 778.108), the regular rate includes:
- Base hourly rate or salary equivalent
- Non-discretionary bonuses and incentive pay
- Shift differentials
- Commissions
- Piece-rate earnings
The regular rate does not include:
- Discretionary bonuses (e.g., holiday gifts)
- Employer contributions to benefit plans
- Vacation, holiday, or sick pay when no work is performed
Calculation Example
The federal minimum wage of $7.25/hour is the operative rate for most employers in Georgia (O.C.G.A. § 34-4-3; 29 U.S.C. § 206).
Example — Weekly overtime in Georgia:
An employee earns $7.25/hour and works 48 hours in one workweek:
- Regular pay: 40 hours × $7.25 = $290.00
- Overtime pay: 8 hours × ($7.25 × 1.5) = 8 × $10.875 = $87.00
- Total weekly gross pay: $377.00
Source: 29 C.F.R. § 778.108–778.122; https://www.dol.gov/agencies/whd/overtime
For the current minimum wage rates applicable in Georgia, see the Georgia Minimum Wage page and the Georgia Department of Labor minimum wage page.
Who Is Exempt from Overtime in Georgia?
Not all employees in Georgia are entitled to overtime pay. Certain employees are classified as “exempt” under the FLSA. Georgia follows the federal exemption framework entirely.
Federal FLSA Exemption Requirements
To be exempt from overtime under the FLSA, an employee must meet all three criteria:
1. Salary basis test: Paid a predetermined, fixed salary each pay period (not hourly).
2. Salary level test: Earn at least $684 per week ($35,568 per year).
3. Duties test: Perform specific job duties in one of these categories:
| Exemption | Key duty requirement |
|---|---|
| Executive | Manages enterprise or department; directs 2+ employees; authority to hire/fire |
| Administrative | Office/non-manual work related to management or business operations; exercises independent judgment |
| Professional | Work requiring advanced knowledge in science or learning (prolonged specialized study) |
| Computer employee | Systems analysis, programming, software engineering — $684/week salary OR $27.63/hour |
| Outside sales | Primary duty is making sales away from employer's place of business |
Source: 29 C.F.R. Part 541 — https://www.dol.gov/agencies/whd/fact-sheets/17a-overtime
What Happened to the 2024 DOL Salary Threshold Increase?
In April 2024, the U.S. Department of Labor issued a final rule that would have raised the exempt salary threshold to $1,128 per week ($58,656/year) effective January 1, 2025.
On November 15, 2024, the U.S. District Court for the Eastern District of Texas vacated that rule nationwide in Texas v. U.S. Department of Labor (No. 4:24-cv-00499).
The salary threshold remains $684/week ($35,568/year) as of 2026.
Georgia Exempt Salary Threshold (2026)
Georgia does not set a state-level exempt salary threshold. The federal threshold of $684/week ($35,568/year) is the operative standard for all FLSA-covered employers in Georgia.
An employee earning below $684/week on a salary basis, or who does not meet the applicable duties test, is nonexempt and entitled to overtime pay under the FLSA.
Source: 29 C.F.R. § 541.600; https://www.dol.gov/agencies/whd/overtime
Georgia DOL employer FAQ: https://dol.georgia.gov/faqs-employers/employers-faqs-fair-labor-standards-act
Federal Overtime Tax Deduction (2025–2028)
“No Tax on Overtime” — What the Law Actually Does
The One Big Beautiful Bill Act (Public Law 119-21), signed on July 4, 2025, created a new federal income tax deduction for qualified overtime compensation under Internal Revenue Code § 225. This deduction is available for tax years 2025 through 2028.
Who Is Eligible
- Nonexempt employees covered by the FLSA (29 U.S.C. § 207)
- Must have a Social Security number valid for employment
- Cannot use the Married Filing Separately filing status
Who is NOT eligible:
- Exempt (salaried) employees who do not receive FLSA-required overtime
- Independent contractors (1099 workers) who are not FLSA-covered
- Employees receiving overtime only under employer policy or a collective bargaining agreement, where that overtime is not also required by the FLSA
What Is Deductible
The deduction covers the premium portion of overtime pay — specifically the amount that exceeds the regular rate of pay.
| Overtime type | What is deductible | Example ($15/hr regular rate) |
|---|---|---|
| Time-and-a-half (1.5×) | The "half" — 1/3 of total OT pay | $7.50/hr per OT hour ($22.50 − $15.00) |
| Double time (2×) | The "full extra" — 1/2 of total OT pay | $15.00/hr per OT hour ($30.00 − $15.00) |
IRS shortcut for 2025: If you only know your total overtime pay and were paid time-and-a-half, divide the total overtime amount by 3.
Source: IRS Notice 2025-69
| Deduction Limits | ||
|---|---|---|
| Filing status | Maximum annual deduction | Phase-out begins |
| Single | $12,500 | $150,000 MAGI |
| Married filing jointly | $25,000 | $300,000 MAGI |
| W-2 Reporting | |
|---|---|
| Tax year | Employer reporting requirement |
| 2025 | NOT required to separately report (transition year — IRS Notice 2025-62). May voluntarily report in W-2 Box 14 as "QUAL OT" or provide a separate statement |
| 2026 and later | REQUIRED to separately report qualified overtime compensation. IRS draft W-2 indicates Box 12, Code TT for this purpose (draft form, subject to finalization) |
If an employer did not separately report overtime for 2025, the IRS allows employees to use “any reasonable method” to calculate the deductible amount, including one-third of total overtime pay (for time-and-a-half workers), payroll records, or employer statements.
What This Deduction Does NOT Do
- Does not exempt overtime from Social Security (6.2%) or Medicare (1.45%) taxes
- Does not apply to state income taxes (federal deduction only)
- Does not change how much overtime pay an employee receives — it reduces federal taxable income at filing
- Does not apply to overtime paid solely under employer policy that is not required by the FLSA
Source: IRS FAQs on Qualified Overtime Compensation Deduction; IRS Notice 2025-69; IRS Notice 2025-62; IRC § 225; P.L. 119-21, § 70202; Schedule 1-A (Form 1040)
Official IRS page: https://www.irs.gov/newsroom/questions-and-answers-about-the-new-deduction-for-qualified-overtime-compensation
Georgia State Income Tax and Overtime
The federal overtime deduction applies to federal income tax only.
Georgia imposes a flat state income tax rate of 5.09% for tax year 2026 (effective January 1, 2026, decreased from 5.19% in 2025 under a scheduled annual reduction). Overtime pay in Georgia remains fully subject to Georgia state income tax at this flat rate.
Important: Georgia has not yet adopted the federal tax law changes in the One Big Beautiful Bill Act. Georgia’s Internal Revenue Code conformity date is January 1, 2025, which predates the Act’s signing on July 4, 2025. As of February 2026, the Georgia Department of Revenue has confirmed that Georgia does not conform to P.L. 119-21 for state income tax purposes.
Source: Georgia Department of Revenue, Important Tax Updates — https://dor.georgia.gov/taxes/important-tax-updates
Georgia income tax rate: https://dor.georgia.gov/
Pending Georgia Legislation — HB 375
Georgia House Bill 375 (H.B. 375), introduced February 11, 2025, would exclude overtime compensation from Georgia state income taxation beginning in tax year 2026. If enacted, the bill would exempt income received by full-time hourly employees for work performed over 40 hours per week, as well as overtime compensation paid in accordance with the FLSA. The bill would also require employers to report overtime pay information to the Georgia Department of Revenue on a monthly or quarterly basis.
Status as of February 2026: H.B. 375 was referred to House Second Readers as of February 12, 2025. The bill had not been enacted as of this publication date. Overtime pay remains subject to Georgia state income tax at 5.09%.
Source: Georgia General Assembly, H.B. 375 (2025–2026 Regular Session) — https://www.legis.ga.gov/
Cross-reference: For Georgia state income tax details, see the Georgia Income Tax page.
Can an Employer Require Overtime in Georgia?
Under the FLSA, there is no federal limit on the number of hours an employer can require an adult employee (age 16 and older) to work in a workweek, as long as the employee is properly compensated for all overtime hours at the applicable rate.
Georgia does not have additional mandatory overtime restrictions beyond the FLSA. Georgia is an at-will employment state, and employers may require overtime. An employee who refuses to work mandatory overtime may face disciplinary action, including termination, unless a specific employment contract or collective bargaining agreement provides otherwise.
Protections That Always Apply
Regardless of mandatory overtime policies, the following protections apply in Georgia:
- All overtime hours must be compensated at 1.5 times the regular rate of pay
- Employers cannot retaliate against employees who file wage complaints (29 U.S.C. § 215(a)(3))
- Disability accommodation requests under the Americans with Disabilities Act (ADA) may limit overtime requirements for covered employees
- Child labor laws restrict hours for employees under age 18 (29 U.S.C. § 212)
Source: 29 U.S.C. § 207; 29 U.S.C. § 215(a)(3); https://dol.georgia.gov/laws-and-rules/obtain-information-about-employment-issue
Industry-Specific Overtime Rules in Georgia
Georgia follows federal FLSA rules for all industries. The following categories have different overtime rules under federal law that apply to Georgia employers.
Agriculture
Under the FLSA, agricultural workers are generally exempt from overtime pay requirements (29 U.S.C. § 213(b)(12)). Georgia does not provide additional overtime protections for agricultural workers beyond federal law.
Source: 29 U.S.C. § 213(b)(12)
Healthcare — 8-and-80 System
Under 29 U.S.C. § 207(j), hospitals and residential care facilities may enter into an agreement with employees to use a 14-day work period instead of the standard 7-day workweek. Under this arrangement, overtime is due after:
- 8 hours worked in a single day, or
- 80 hours worked in the 14-day period — whichever calculation results in more overtime pay.
This option requires a prior written agreement or collective bargaining agreement with the employee before the work is performed.
Source: 29 U.S.C. § 207(j); 29 C.F.R. § 778.601
Retail and Commission Employees
Under 29 U.S.C. § 207(i), retail or service establishment employees paid primarily on a commission basis may be exempt from overtime if:
- More than half of their total earnings in a representative period come from commissions, and
- Their regular rate of pay exceeds 1.5 times the federal minimum wage ($7.25 × 1.5 = $10.875/hour)
Source: 29 U.S.C. § 207(i)
Public Sector / Government Employees
Under 29 U.S.C. § 207(o), state and local government employers in Georgia may offer compensatory time off (comp time) instead of overtime pay, provided:
- The comp time accrues at 1.5 hours for each overtime hour worked
- A prior agreement exists between the employer and employee (or union)
- The cap is 240 hours of accrued comp time (or 480 hours for public safety, emergency response, and seasonal employees)
- Employees must be permitted to use accrued comp time within a reasonable period upon request
Private-sector employers in Georgia cannot offer comp time in lieu of overtime pay. An employee of a private employer who works overtime must be compensated in wages at 1.5 times the regular rate — not in time off.
Source: 29 U.S.C. § 207(o)
Motor Carrier Exemption
Employees whose duties affect the safe operation of motor vehicles in interstate commerce may be exempt from FLSA overtime under the Motor Carrier Act exemption (49 U.S.C. § 31502; 29 U.S.C. § 213(b)(1)). This exemption applies to drivers, driver’s helpers, loaders, and mechanics who are covered by the Secretary of Transportation’s authority to establish hours of service.
Source: 29 U.S.C. § 213(b)(1); https://www.dol.gov/agencies/whd/fact-sheets/19-flsa-trucking
How to File an Overtime Wage Complaint in Georgia
Employees in Georgia who believe they have not received proper overtime pay have two primary options.
Option 1: U.S. Department of Labor — Wage and Hour Division
Because Georgia has no state overtime law and no state overtime enforcement process, the federal WHD is the primary administrative avenue for overtime complaints.
| Details | |
|---|---|
| Agency | U.S. Department of Labor, Wage and Hour Division |
| Online filing | https://www.dol.gov/agencies/whd/contact/complaints |
| Phone | 1-866-487-9243 (toll-free) |
| Atlanta WHD office | Atlanta District Office — see https://www.dol.gov/agencies/whd/contact for current address |
| Deadline | 2 years from violation (3 years if willful) |
The Georgia Department of Labor confirms that the WHD — not a state agency — is responsible for overtime enforcement: “The U.S. Department of Labor (USDOL) Wage and Hour Division enforces regulations related to the Fair Labor Standards Act (minimum wage, overtime pay, hours).”
Georgia DOL referral page: https://dol.georgia.gov/laws-and-rules/obtain-information-about-employment-issue
Option 2: Private Lawsuit
Employees may file a lawsuit against their employer directly in Georgia civil court or federal court under 29 U.S.C. § 216(b). Georgia does not have a separate state wage enforcement process; the practical alternatives are a WHD complaint or a private civil action.
The Georgia Department of Labor notes that the practical alternative for unpaid wages is “to file a claim for wages against the employer in the small claims court (Magistrate Court) in the county where the employer is located,” where the filing fee can be recovered if the court rules in the employee’s favor.
Remedies available under the FLSA in a private lawsuit include:
- Back wages owed
- Liquidated damages in an amount equal to the unpaid wages (effectively doubling recovery)
- Reasonable attorney’s fees and court costs
Source: 29 U.S.C. § 216(b); https://dol.georgia.gov/faqs-individuals/individuals-faqs-laws-and-regulations
Retaliation Protection
Under the FLSA (29 U.S.C. § 215(a)(3)), employers cannot retaliate against employees for:
- Filing an overtime wage complaint
- Participating in a WHD investigation
- Testifying in proceedings related to overtime violations
Source: 29 U.S.C. § 215(a)(3); https://www.dol.gov/agencies/whd/contact/complaints
Penalties for Overtime Violations in Georgia
Federal FLSA Penalties
| Penalty type | Amount |
|---|---|
| Back wages | Full amount of unpaid overtime owed |
| Liquidated damages | Equal to unpaid wages (effectively doubles total recovery) |
| Civil monetary penalty | Up to $2,451 per violation (willful/repeated — adjusted annually) |
| Criminal prosecution | Willful violations: fines up to $10,000; second offense may include up to 6 months imprisonment |
Source: 29 U.S.C. § 216; https://www.dol.gov/agencies/whd/overtime
Georgia State-Level Penalties
Georgia does not have a separate state overtime statute and does not impose state-specific overtime penalties beyond the FLSA. Employees pursuing unpaid overtime in Georgia rely on federal FLSA remedies.
For claims under Georgia’s minimum wage statute (O.C.G.A. § 34-4-3), an employee may file a civil lawsuit in Superior Court within 3 years to recover the wages owed plus liquidated damages and attorney’s fees.
Source: O.C.G.A. § 34-4-3; 29 U.S.C. § 216
Georgia Overtime Law Updates (2025–2026)
Federal Changes Affecting Georgia
- July 4, 2025: One Big Beautiful Bill Act (P.L. 119-21) signed — created federal income tax deduction for qualified overtime compensation (IRC § 225) for tax years 2025–2028
- November 15, 2024: Federal court vacated the DOL’s 2024 salary threshold rule (Texas v. U.S. Department of Labor, No. 4:24-cv-00499) — the exempt salary threshold remains $684/week ($35,568/year)
Georgia State Changes
- January 1, 2026: Georgia’s flat state income tax rate decreased from 5.19% to 5.09% under a scheduled annual reduction (HB 111, signed by Governor Kemp). The rate is scheduled to continue decreasing 0.10% per year until it reaches 4.99%.
- January 1, 2026: Georgia’s Internal Revenue Code conformity date remains January 1, 2025. Georgia does not yet conform to the One Big Beautiful Bill Act for state income tax purposes. Overtime pay remains subject to Georgia state income tax at 5.09%.
Pending Legislation
- Georgia H.B. 375 — Would exclude overtime compensation from Georgia state income taxation beginning tax year 2026. Introduced February 11, 2025. Would apply to full-time hourly employees for hours over 40/week and FLSA-covered overtime. Would require monthly or quarterly employer reporting to the Georgia Department of Revenue.
Status: House Second Readers as of February 2025 — not enacted as of February 2026.
Source: https://www.legis.ga.gov/
Last reviewed: February 26, 2026
Next scheduled review: May 26, 2026
Frequently Asked Questions About Overtime in Georgia
Does Georgia have overtime laws?
Georgia does not have a separate state overtime statute. Overtime in Georgia is governed entirely by the federal Fair Labor Standards Act (FLSA), 29 U.S.C. § 207. Under the FLSA, nonexempt employees must receive overtime pay at 1.5 times their regular rate of pay for all hours worked over 40 in a workweek.
What is the overtime rate in Georgia in 2026?
The overtime rate in Georgia is 1.5 times the employee’s regular rate of pay. Based on the federal minimum wage of $7.25/hour — which applies to most employers in Georgia — the minimum overtime rate is $10.875/hour. Georgia has no daily overtime requirement and no double-time rate.
Does Georgia require daily overtime?
No. Overtime in Georgia is calculated on a weekly basis only. Working more than 8 hours in a single day does not trigger overtime unless total weekly hours exceed 40. Georgia follows the federal FLSA standard, which does not impose daily overtime thresholds.
Is mandatory overtime legal in Georgia?
Under federal law and Georgia’s at-will employment framework, employers can generally require adult employees to work overtime. Georgia does not have additional state-level restrictions on mandatory overtime. Employees who work mandatory overtime must be paid at 1.5 times their regular rate for all hours over 40 in the workweek.
Am I exempt from overtime in Georgia?
Exemption depends on both salary level and job duties. Under the FLSA, employees must earn at least $684/week on a salary basis and perform executive, administrative, or professional duties to qualify as exempt. Georgia does not set a higher state-level salary threshold — the federal $684/week standard is the operative test.
Can salaried employees get overtime in Georgia?
Yes. Being paid a salary does not automatically make an employee exempt from overtime. Salaried employees who earn less than $684/week, or who do not meet the FLSA duties tests, are nonexempt and entitled to overtime pay for hours over 40 in the workweek.
Is overtime taxed in Georgia?
Overtime pay is subject to both federal income tax and Georgia state income tax (flat rate of 5.09% in 2026). However, under the One Big Beautiful Bill Act (P.L. 119-21), FLSA-covered nonexempt employees may deduct up to $12,500 (or $25,000 for married filing jointly) of the premium portion of overtime from federal taxable income for tax years 2025–2028. This federal deduction does not reduce Georgia state income taxes — Georgia has not yet adopted the Act’s provisions. H.B. 375, pending in the Georgia General Assembly, would create a state-level overtime tax exemption if enacted.
How do I calculate the federal overtime tax deduction?
For time-and-a-half pay, the deductible amount is one-third of total overtime pay. For example, if you earned $9,000 in total overtime at time-and-a-half, the qualified overtime compensation is $3,000. The IRS confirms this method in Notice 2025-69. The deduction is claimed on Schedule 1-A, Form 1040.
Source: IRS Notice 2025-69; https://www.irs.gov/newsroom/questions-and-answers-about-the-new-deduction-for-qualified-overtime-compensation
How do I file an overtime complaint in Georgia?
Georgia does not have a state overtime enforcement agency. File a complaint with the U.S. DOL Wage and Hour Division online at https://www.dol.gov/agencies/whd/contact/complaints or by phone at 1-866-487-9243. Alternatively, employees may file a private lawsuit in Georgia Magistrate Court (small claims) or civil court under 29 U.S.C. § 216(b). The FLSA statute of limitations is 2 years from the violation (3 years for willful violations).
Can my employer fire me for refusing overtime in Georgia?
In most cases, yes. Georgia is an at-will employment state, and employers may discipline or terminate employees who refuse mandatory overtime, unless a law, employment contract, or collective bargaining agreement provides otherwise. However, employers cannot retaliate against employees for filing overtime wage complaints — doing so is a violation of 29 U.S.C. § 215(a)(3).
Can my employer give comp time instead of overtime pay in Georgia?
Private-sector employers in Georgia cannot offer comp time in lieu of overtime pay. Under the FLSA, private employers must pay employees in wages at 1.5 times the regular rate for overtime hours worked. Public-sector employers (state and local government) may offer comp time at 1.5 hours per overtime hour, up to 240 hours (480 hours for public safety/emergency/seasonal employees), provided a prior agreement exists.
Source: 29 U.S.C. § 207(o)
Does working on weekends or holidays count as overtime in Georgia?
No. Under the FLSA, working on weekends or holidays does not automatically constitute overtime. Overtime depends solely on total hours worked in the workweek (any 168-hour consecutive period), regardless of which specific days those hours occurred. An employer may voluntarily pay a higher rate for weekend or holiday work, but is not required to by federal or Georgia law.
What happens if my employer doesn’t pay overtime in Georgia?
Employees may recover unpaid overtime wages plus liquidated damages equal to the unpaid amount, and attorney’s fees, under 29 U.S.C. § 216(b). The FLSA statute of limitations is 2 years from the violation (3 years if willful). Employees may file a complaint with the WHD or pursue a private lawsuit in Magistrate Court or civil court.
What is the statute of limitations for overtime claims in Georgia?
Under the FLSA: 2 years from the date of the violation (3 years if the violation is willful). Georgia does not have a separate state overtime statute of limitations. For claims under Georgia’s minimum wage statute, employees must file a civil lawsuit within 3 years.
Source: 29 U.S.C. § 255(a); O.C.G.A. § 34-4-3
Does Georgia’s overtime tax deduction apply to my state taxes?
No. As of February 2026, Georgia has not conformed to the One Big Beautiful Bill Act. The federal overtime tax deduction under IRC § 225 reduces federal taxable income only. Overtime pay is fully subject to Georgia’s flat 5.09% state income tax rate. Georgia H.B. 375, if enacted, would create a separate state-level exemption — but it has not been passed as of this publication.
Sources and Verification
Primary Sources
- Georgia Department of Labor — FLSA FAQ (Individuals): https://dol.georgia.gov/faqs-individuals/individuals-faqs-fair-labor-standards-act
- Georgia Department of Labor — FLSA FAQ (Employers): https://dol.georgia.gov/faqs-employers/employers-faqs-fair-labor-standards-act
- Georgia Department of Labor — Minimum Wage: https://dol.georgia.gov/minimum-wage
- Georgia Department of Labor — Employment Issues Referral: https://dol.georgia.gov/laws-and-rules/obtain-information-about-employment-issue
- Georgia Department of Labor — Individual FAQs (Laws & Regulations): https://dol.georgia.gov/faqs-individuals/individuals-faqs-laws-and-regulations
- Official Code of Georgia Annotated (O.C.G.A.) § 34-4-3 — Minimum Wage: https://www.legis.ga.gov/
- Georgia Department of Revenue — Important Tax Updates: https://dor.georgia.gov/taxes/important-tax-updates
- Georgia General Assembly, H.B. 375 (2025–2026): https://www.legis.ga.gov/
- Fair Labor Standards Act — 29 U.S.C. § 201–219: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section207
- 29 C.F.R. Part 541 (Overtime Exemptions): https://www.ecfr.gov/current/title-29/subtitle-B/chapter-V/subchapter-A/part-541
- U.S. DOL Wage and Hour Division — Overtime: https://www.dol.gov/agencies/whd/overtime
- U.S. DOL WHD — File a Complaint: https://www.dol.gov/agencies/whd/contact/complaints
- Internal Revenue Service — Overtime Tax Deduction FAQs: https://www.irs.gov/newsroom/questions-and-answers-about-the-new-deduction-for-qualified-overtime-compensation
- IRS Notice 2025-69 (Individual Calculation Guidance)
- IRS Notice 2025-62 (Employer Reporting Transition Relief for 2025)
- IRC § 225; P.L. 119-21, § 70202 (One Big Beautiful Bill Act)
- Schedule 1-A, Form 1040 (Claiming the Overtime Deduction)