Company Management and Employer Responsibilities in Georgia

Before hiring staff, determine the actual nature of the working relationship. The role, degree of direction, workplace, working hours, remuneration, and contract term indicate whether the arrangement is employment or independent service provision. Calling someone a contractor is not decisive if the actual work has the characteristics of dependent employment. Employment contracts should clearly set out duties, remuneration, working hours, workplace, leave, contract term, confidentiality, and termination. The contract, actual work arrangement, and business practices must be consistent. Changes to duties, remuneration, or responsibilities should be documented and reflected in personnel records. For each employee, gross wages, statutory deductions, the amount paid, and any employer contributions must be calculated transparently. Pension obligations, tax remittance, and payment deadlines must be incorporated into the payroll process. Working hours, leave, absences, and payroll records require reliable documentation and clearly assigned responsibilities. The employer must provide safe working conditions and take the risks of the specific workplace into account. Protective measures, training, work equipment, responsibilities, and incidents should be documented. Requirements depend on the actual work and may be more extensive for technical, physical, or particularly hazardous tasks. Decision-making authority may be delegated, but responsibility for oversight and appropriate organization remains. Powers of attorney, bank and payment rights, system access, and approval limits must match the scope of the role. Particularly sensitive processes benefit from separating preparation, approval, payment, and subsequent review. An ongoing compliance overview brings together employment law obligations, payroll and pension processes, occupational safety, representation authority, and internal controls. Deadlines, responsible persons, required evidence, and cover arrangements for absences should be specified. Changes to staffing, activities, or company structure require the affected processes to be reviewed again.