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September 27, 2023

Georgia implements new requirements for employers that hire foreign nationals

Georgia recently implemented new contractual and registration requirements for employers that hire foreign nationals. Effective 1 September 2023, an employment contract between an employer in Georgia and a foreign national must include the following information, in addition to complying with the essential conditions outlined in Georgia’s Labor Code (i) employee information (e.g., citizenship, Georgian ID number/ residence card number/passport number, work position and office location); (ii) company information (e.g., registration details, legal and operating addresses, bank account information); (iii) start date of the contract and applicable criteria; and (iv) rights and responsibilities of the employer and employee. In addition, an employment contract must be implemented for a specified period and written in Georgian and in the employee’s native language or in a language that they understand.

A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.


Full text of Tax Alert