TaxAdvisory.ge · Assio Lex and Associates LLC

Hire and work in Georgia with the right documents in place. We help employers and foreign professionals coordinate employment arrangements, right-to-work applications, residence steps and payroll reporting.

Organise hiring and work permission together

The Georgian right-to-work framework effective from 1 March 2026 makes it important to plan employment, immigration and payroll as one process. We review the worker’s nationality, residence status and proposed role, then organise the required applications and employment documents.

Practical help for employers and professionals

  • Review of the worker’s status, proposed work and any exemption.
  • Employment or service-contract preparation.
  • Right-to-work application documents and supporting information.
  • Coordination of the relevant visa or residence steps.
  • Payroll registration and ongoing employment records.

Existing workers and transition dates

Relevant labour immigrants actively registered in the Ministry’s database on 1 March 2026 have a defined transition to obtain the right to work and appropriate residence authorisation by 1 January 2027. We can review an existing registration and help plan the outstanding work.

Create one record for each person’s work and immigration position

For a planned hire, record the person’s nationality, current location, residence status, employer, role and intended start date. For a self-employed professional, describe the work and how it is provided. These facts establish which part of the 2026 framework applies and what must be organised before the work begins.

Foreign-worker preparation in 2026
SituationInformation to confirmWork to coordinate
New foreign employeeNationality, residence position, role and employerRight-to-work assessment, employment documents and relevant visa/residence steps
Self-employed foreign professionalActual work, clients, legal form and statusApplicable work authorisation and business/tax records
Existing workerMinistry registration and active status as at 1 March 2026Whether the defined transition applies and the outstanding applications
Person with a possible exemptionThe precise status and supporting documentApply the statutory exemption to the actual circumstances
Change in employmentNew duties, employer or other relevant circumstancesReview required updates and keep the personnel file current

Plan the application and the start date together

Obtain the required identity, employment and business documents before submitting an application. Keep copies of the final submission, acknowledgement and decision. Where a visa or residence step follows, connect that step with the person’s location and existing permission to stay.

The defined transition to 1 January 2027 concerns the specified workers actively registered on 1 March 2026. Establish that earlier registration from the record. A new applicant should plan from the rules applying to their own case rather than assume the transition extends to every foreign professional.

Complete the employment file after authorisation

Keep the signed agreement, role, salary terms, work location, permission and relevant expiry dates together. Give the accounting team the approved start date and payroll information. Our payroll guide explains gross salary, income tax, pension participation and the employer’s cost. Review the legal and payroll records together when the person’s position changes.

Discuss the next step

Tell us whether you are hiring or applying for yourself, where the worker is currently located and when the work is due to start.

Request a consultation

Frequently asked questions

How do work permission and payroll registration fit together?

The right-to-work process and relevant immigration permission address the ability to work and stay. Revenue Service and payroll records handle tax and employment reporting. Plan the applicable requirements from the person’s nationality, status and actual work.

Who should review the 1 January 2027 transition?

Review the defined category of relevant labour immigrants actively registered in the Ministry’s database as at 1 March 2026. Establish that registration and identify the outstanding right-to-work and residence-authorisation work.