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Reference · State of Georgia

Georgia trade labor costs

What a plumbing, HVAC or electrical tech earns in Georgia, what the state adds to payroll, whether labor is taxed, what a license costs, how lien rights work and when the heating and cooling seasons peak — each figure from the agency that sets it, with the date we read it.

  • Wages BLS OEWS May 2025
  • Payroll and licenses state agencies
  • Checked and
Plumbing median
$27.50/h−10.3% vs the U.S.43rd of 51
HVAC median
$27.11/h−7.6% vs the U.S.43rd of 51
Electrical median
$28.04/h−7.7% vs the U.S.47th of 51
New-employer SUTA
2.70%on the first $9,500
Payroll programs
Noneno paid-leave or disability program found
Sales tax on labor
Not taxedrepair and installation on buildings

Pay in Georgia

Hourly pay across all industries, May 2025. Half of the workers in each trade earn less than the median and half earn more; one in ten earns less than the 10th percentile. Union and non-union, no self-employed.

Hourly pay, 10th to 90th percentileDrawn to scale: one dollar axis for all three trades

  • PlumbingU.S. median $30.67

    plumbers: 10th percentile $18.12, 25th $21.70, median $27.50, 75th $33.00, 90th $38.82 an hour; U.S. median $30.67.

  • HVACU.S. median $29.33

    HVAC techs: 10th percentile $17.78, 25th $22.24, median $27.11, 75th $31.82, 90th $38.05 an hour; U.S. median $29.33.

  • ElectricalU.S. median $30.38

    electricians: 10th percentile $17.88, 25th $22.43, median $28.04, 75th $36.77, 90th $40.39 an hour; U.S. median $30.38.

  • 25th–75th percentile
  • State median
  • U.S. median
Hourly pay by percentile for plumbers, HVAC techs and electricians in Georgia, BLS OEWS May 2025
PercentilePlumbingHVACElectrical
10th$18.12$17.78$17.88
25th$21.70$22.24$22.43
Median$27.50$27.11$28.04
75th$33.00$31.82$36.77
90th$38.82$38.05$40.39
Mean$27.99$27.44$29.37
U.S. median$30.67$29.33$30.38
vs U.S.−10.3%−7.6%−7.7%
Rank43rd43rd47th
Jobs8,93012,29021,650

Dollars an hour. BLS occupations: Plumbers, pipefitters and steamfitters (SOC 47-2152); Heating, air conditioning and refrigeration mechanics and installers (SOC 49-9021); Electricians (SOC 47-2111). “vs U.S.” compares the medians; rank 1 is the highest median of the 50 states and DC. Released May 15, 2026; the next survey is due each spring.

Payroll costs the state adds

What Georgia charges an employer on top of wages: unemployment tax, and any paid-leave or disability program funded through payroll, and who must carry workers’ comp. Federal Social Security, Medicare and unemployment tax apply in every state and are already in the calculator. Workers’ comp premiums depend on the class code and the insurer, so the card gives the rules, not a rate.

State unemployment tax (SUTA)

Georgia Department of Labor (Unemployment Insurance tax)

Wage base
$9,500 per employee a year
New-employer rate
2.70%total rate, including the 0.06% Administrative Assessment
Construction
No separate rate published

Georgia Department of Labor: new employers are assigned a total rate of 2.70%, which includes the 0.06% Administrative Assessment; DOL’s table shows the 2.64% base rate, so this site uses the total.

Charged with it

Per tech, a year 2.70% × $9,500 = $257At the new-employer rate, for a plumber paid the state median ($27.50 × 2,080 h = $57,200). The calculator uses the rate alone.

State pages read

Workers’ compensation

Georgia State Board of Workers' Compensation

Who must carry it
3 employees or moreA business that regularly employs three or more people in Georgia must provide workers’ compensation. Regular part-time and regular seasonal workers count, and so do corporate officers and LLC members. sbwc.georgia.gov
Where to buy it
Private insurersGeorgia has no state fund and the Board does not sell insurance; employers buy through an agent or broker, use the Georgia Workers’ Compensation Assigned Risk Plan (run by NCCI), or self-insure with Board certification and membership in the Georgia Self-Insurers Guaranty Trust Fund. sbwc.georgia.gov
Owners
Corporate officers are employees; up to five officers or LLC members may waive coverage by each signing Form WC-10 and filing it with the insurer, but they still count toward the three-employee threshold. Sole proprietors and partners are employers, not employees, but can elect coverage by telling their insurer in writing. sbwc.georgia.gov
Construction
Check with the stateGeorgia publishes its official code only through LexisNexis, which could not be read normally, and no other official page we found states this rule.

Statute and agency pages read

Paid leave and disability insurance

We found no state paid family and medical leave or temporary disability insurance program funded through payroll in Georgia on October 28, 2026. State paid sick leave rules, where they exist, are not covered here.

New-employer rates usually last one to three years — longer in some states (four years in Indiana, four to five in D.C.); then the state assigns your own rate, and your rate notice wins over any figure here. The calculator below uses the new-employer rate where one is clear. Where a state’s own pages could not be read, the card says so and gives the U.S. Labor Department’s figure.

What a shop in Georgia needs to charge

The calculator’s example shop — three techs, $120,000 of overhead, a truck each, 10% net profit — with Georgia’s median wage for each trade and its unemployment tax filled in. Your own numbers will differ; change them in the calculator below.

Example shopBreak-evenRate, 10% profit
Plumbingwage $27.50$105.89$117.65→ $120
HVACwage $27.11$105.05$116.72→ $120
Electricalwage $28.04$107.05$118.94→ $120

Per billable hour; → is the rate rounded up, as the calculator rounds it. Everything except the wage and the unemployment tax is the national example (BLS, IRS and DOL figures listed on the labor rate calculator).

Change the numbers for your shop

The labor rate calculator, opened on Georgia: pick your trade, put in your own crew, pay and overhead, and the rate and break-even redraw as you type.

Your labor rate

Who does the billable work?

Example shop in Georgia: 3 techs at the state’s median plumber wage, $120,000 overhead. Change any number or pick another state.

Charge at least Example shop · Georgia

Charge at least $117.65 per billable hour; break-even $105.89.

Round up to $120 (+$2.35)

See it drawn to scale
Rate build-upDrawn to scale: every dollar the same height
Rate build-up for the example, drawn to scaleColumn from $0 to $117.65 per billable hour, drawn to scale: wage $47.01, taxes & benefits $12.27, overhead $32.87, truck $13.74, profit 10% $11.77. Break-even line at $105.89. Rounded up to $120.12345$0Labor$59.27Break-even$105.89Your rate$117.65Round up to$120
  1. Wage$57,200.00 ÷ 1,216.8 h$47.01
  2. Taxes & benefits26.09% of pay$12.27
  3. Overhead$120,000 ÷ 3,650.4 h$32.87
  4. Truck$16,719.14 ÷ 1,216.8 h$13.74
  5. Profit 10%of the price$11.77
Break-even
$105.89
Profit per hour
$11.77
Revenue a year
$429,479

$105.89 ÷ (1 − 10%) = $117.65rounded up to $120

Already showing the example.

Price your tasks at $120 an hourOpens the price book builder with this rate.

Billable hours
1,216.8per tech a year
Loaded wage
$34.68per paid hour
Labor
$59.27per billable hour
Overhead
$32.87per billable hour
Truck
$13.74per billable hour
Labor burden
26.09%over gross pay

What moves your rate

  • Every billable hour sold under $105.89 loses money.
  • At 70% billable instead of 65%, break-even drops to $98.32, $7.56 an hour less.
  • Cut $10,000 of overhead a year and break-even drops $2.74 an hour, to $103.15.
Show the math
  1. Worked hours2,080 h − 26 days × 8 h = 1,872 h
  2. Billable hours per tech1,872 h × 65% = 1,216.8 h
  3. Gross pay per tech$27.50 × 2,080 h = $57,200.00
  4. Employer taxes and comp$3,546.40 SS + $829.40 Medicare + $42.00 FUTA + $256.50 SUTA + $1,527.24 comp = $6,201.54
  5. Benefits$57,200.00 × 15.25% = $8,723.00
  6. Labor per billable hour$72,124.54 ÷ 1,216.8 h = $59.27
  7. Overhead per billable hour$120,000 ÷ (3 × 1,216.8 h) = $32.87
  8. Truck per billable hour$16,719.14 ÷ 1,216.8 h = $13.74
  9. Break-even$59.27 + $32.87 + $13.74 = $105.89
  10. Rate at 10% profit$105.89 ÷ (1 − 10%) = $117.65

Change the numbers

State and trade
Trade

Fills the wage and state unemployment tax (SUTA). Workers’ comp and everything else stay as they are.

Filled for Georgia3 figures
Wage Plumbing
$27.50/hr
Georgia median for plumbers · BLS OEWS May 2025
SUTA rate New employer
2.70%
New-employer rate (total rate, including the 0.06% Administrative Assessment); no separate construction rate found · Georgia DOL, employer FAQ (state agency override)
SUTA wage base Per tech
$9,500
Georgia · DOL Significant Provisions, July 2026

Your own rate notice wins. These are new-employer rates: after one to three years the state sets your own, and construction employers often pay a different rate.

Georgia: pay, payroll taxes and licensesSee all 50 states and DC
Georgia: the fine print

Georgia Department of Labor: new employers are assigned a total rate of 2.70%, which includes the 0.06% Administrative Assessment; DOL’s table shows the 2.64% base rate, so this site uses the total.

Crew and pay

People who bill hours. Office staff go in overhead.

Average base pay. Filled: Georgia median for plumbers, BLS OEWS May 2025.

Hours and time off2,080 h · 26 days off

40 hours × 52 weeks = 2,080.

Holidays, vacation and sick days, 8 h each. Example: 8 + 11 + 7 (BLS).

Optional. Paid at 1.5 × the wage. Leave 0 if none.

Billable time

Share of worked hours that ends up on invoices. Published figures run from 30% to 65%.

Billable hours1,216.8 hper tech · 3,650.4 h for the shop
Payroll taxes and benefits+26.09% of pay

Filled: Georgia new-employer rate, Georgia DOL, employer FAQ (state agency override). Your notice wins.

Pay per tech the rate applies to. Filled: Georgia, DOL Significant Provisions, July 2026.

Use the rate on your policy. Example: BLS construction average.

Health, retirement and other benefits. Example: BLS construction average.

Loaded wage$34.68per paid hour · burden 26.09%

Included automatically (IRS, tax year 2026): Social Security 6.2% of pay up to $184,500, Medicare 1.45%, federal unemployment (FUTA) 0.6% of the first $7,000.

Shop costs

An example figure. Everything except field pay and trucks — split it in the worksheet below.

Payments, fuel, insurance and upkeep. Enter 0 if trucks are already in overhead.

Profit

Profit as a share of the price, not a markup on cost.

Your rate: $117.65 per billable hour · break-even $105.89. Back to the result

Sales tax on your work

What Georgia’s tax agency says about repair and installation labor on buildings and the parts and fixtures that go into them. This is what the agency’s pages say, not tax advice.

Labor
Not taxedContractors are the consumers of their materials. A 2019 Department of Revenue letter ruling says charges to repair real property aren’t taxed; its contractor FAQ says repair and installation labor is exempt when separately stated on the invoice and taxable when not.Building heating, cooling and plumbing systems are part of the real property; items that stay personal property, such as plug-in appliances, are taxable sales. How the FAQ’s labor line applies to real property work: check with the state.
Materials
Contractor, when buyingContractors pay tax on materials when buying them and can’t buy them tax-free for resale.
Also
Every contractor must register and file a monthly return, even with no activity.

Read October 24, 2026 on the agency pages listed under Sources. A “check with the state” label marks a point those pages do not settle. All 50 states and DC side by side.

Licenses and state fees

The license a shop needs from the state to contract for each trade, the board that issues it and the fees on its own schedule. Cities and counties can add their own licenses, registrations and permit fees; exam vendors and fingerprinting may charge more.

Plumbing

State license

Georgia State Construction Industry Licensing Board – Division of Master Plumbers and Journeyman Plumbers

Class II Master Plumber (unrestricted); Class I Master Plumber (limited to single-family dwellings, one-level two-family dwellings and commercial structures up to 10,000 sq ft)

To obtain a statewide Class I or Class II Master Plumber license, a person must apply, meet the experience requirement (minimum five years), score at least 70 on the exam, and pay required fees (Rule 121-3-.02).

Fees: check with the state. The board’s fee schedule could not be confirmed on October 28, 2026.

Fee amounts are set by the Board and published in a separate fee schedule (Ga. Comp. R. & Regs. 121-2-.01: 'Fees shall be published in a separate schedule and will be made available to all applicants. The application fee is non-refundable'). The schedules are posted on sos.ga.gov, which could not be opened for this page, so no amounts are shown.

Keeping the license

Renewal
Georgia master and journeyman plumber licenses from the State Construction Industry Licensing Board renew every two years by the expiration date set under the Secretary of State’s joint rules; a license not renewed by then is invalid (Rule 121-4-.02). rules.sos.ga.gov
Continuing ed.
Master and journeyman plumbers need at least 8 hours of continuing education within the 24 months before the license expires, in plumbing installation, design, state codes, products, new techniques, safety or work-related legal issues (Rule 121-4-.04). rules.sos.ga.gov
Reciprocity
Check with the boardThe official pages and rules we read on November 4, 2026 do not settle it.

Sources read

HVAC

State license

Georgia State Construction Industry Licensing Board – Division of Conditioned Air Contractors

Class II (Non-restricted) Conditioned Air Contractor; Class I (Restricted: up to 175,000 BTU heating / 60,000 BTU cooling)

To obtain a Class I (Restricted) or Class II (Non-restricted) Conditioned Air Contractor license, a person must apply, meet the experience requirement, score at least 70 on the exam, and pay all Board fees (Rule 121-3-.04).

Fees: check with the state. The board’s fee schedule could not be confirmed on October 28, 2026.

Fee amounts are set by the Board and published in a separate fee schedule (Ga. Comp. R. & Regs. 121-2-.01: 'Fees shall be published in a separate schedule and will be made available to all applicants. The application fee is non-refundable'). The schedules are posted on sos.ga.gov, which could not be opened for this page, so no amounts are shown.

Keeping the license

Renewal
Georgia conditioned air contractor licenses renew every two years by the expiration date set under the Secretary of State’s joint rules (Rule 121-4-.02). rules.sos.ga.gov
Continuing ed.
Conditioned air contractors need 4 hours of continuing education per year (8 hours per two-year renewal) on safety, technological advances, business management or government regulations; contractors licensed less than one year are exempt (Rule 121-4-.03). rules.sos.ga.gov
Reciprocity
Check with the boardThe official pages and rules we read on November 4, 2026 do not settle it.

Sources read

Electrical

State license

Georgia State Construction Industry Licensing Board – Division of Electrical Contractors

Class II Electrical Contractor (unrestricted); Class I Electrical Contractor (single-phase, not over 200 amperes at service)

To obtain a statewide Class I or Class II Electrical Contractor license, a person must be at least 21, apply, meet experience requirements, score at least 70 on the exam, and pay Board fees (Rule 121-3-.01).

Fees: check with the state. The board’s fee schedule could not be confirmed on October 28, 2026.

Fee amounts are set by the Board and published in a separate fee schedule (Ga. Comp. R. & Regs. 121-2-.01: 'Fees shall be published in a separate schedule and will be made available to all applicants. The application fee is non-refundable'). The schedules are posted on sos.ga.gov, which could not be opened for this page, so no amounts are shown.

Keeping the license

Renewal
Georgia electrical contractor licenses renew every two years by the expiration date set under the Secretary of State’s joint rules (Rule 121-4-.02). rules.sos.ga.gov
Continuing ed.
Electrical contractors need 4 hours of continuing education per year (8 hours per two-year renewal) in electrical contracting subjects set by the division; those licensed one year or less are exempt before their first renewal (Rule 121-4-.05). rules.sos.ga.gov
Reciprocity
Check with the boardThe official pages and rules we read on November 4, 2026 do not settle it.

Sources read

Beyond the trade license

Contractor registration, bond and insurance the state asks of a trade shop

Check with the state Registration, bond and insurance: Georgia publishes its official code only through LexisNexis, which could not be read normally, and no other official page we found states this rule.

Board and statute pages read

State or city license?

Check Who licenses the trades in Georgia

Check with the state Whether cities and counties also license these trades: The official page that settles this refused a normal read on November 4, 2026.

State and city pages read

What Georgia law says about lien rights on private jobs — the notices, the deadline to file and the deadline to sue — and whether a statute sets payment deadlines or caps retainage. Read from the statute itself; it is not legal advice.

Mechanic’s lien

O.C.G.A. §§ 44-14-360 to 44-14-369Part 3 of Article 8 of Chapter 14 of Title 44, relating to mechanics and materialmen liens

You, hired by the owner
No notice to startThe steps a contractor must take to make a lien good (§ 44-14-361.1(a)) include no notice before or during the job; after filing the claim of lien, send a true copy to the owner by registered or certified mail or statutory overnight delivery within 2 business days (and also to the contractor named in any filed notice of commencement). gov.georgia.gov
Subs and suppliers
Check with the stateGeorgia publishes its official code only through LexisNexis, which could not be read normally, and no other official page we found states this rule.
File the lien
90 daysFile the claim of lien with the clerk of superior court in the county where the property is within 90 days after completing the work (or within 90 days after the material or machinery is furnished); the claim must include the statutory expiration statement and the owner’s right-to-contest notice or it is invalid (§ 44-14-361.1(a)(2)). The same 90 days applies to subs and suppliers. gov.georgia.gov
Enforce it
365 daysStart the lien action within 365 days after the claim of lien is filed, and within 30 days after filing suit record a notice of the action with the clerk of superior court where the lien was filed (§ 44-14-361.1(a)(3)). gov.georgia.gov
Homes
Check with the stateGeorgia publishes its official code only through LexisNexis, which could not be read normally, and no other official page we found states this rule.

Statutes read

Payment deadlines and retainage

Private jobs (public contracts have their own rules)

Check with the state Payment deadlines and retainage on private jobs: Georgia publishes its official code only through LexisNexis, which could not be read normally, and no other official page we found states this rule.

Statutes read

Heating and cooling season in Georgia

Degree days, NOAA’s index of the energy it takes to heat or cool a building: each degree a day’s mean temperature falls below 65 °F is one heating degree day, each degree above is one cooling degree day. Thirty-year normals for Atlanta airport, month by month.

Heating degree days
2,531
Cooling degree days
2,051
Nights ≤ 32 °F
36
Days ≥ 90 °F
47
Normal heating and cooling degree days (base 65 °F) and freezing nights by month at Atlanta airport, NOAA 1991–2020 normals
MonthHeatingCoolingNights ≤ 32 °F
Jan627113
Feb46328
Mar309173
Apr12064–
May22214–
Jun1387–
Jul0494–
Aug0470–
Sep5302–
Oct9988–
Nov336103
Dec55129

Atlanta airport has two working seasons: 2,531 heating and 2,051 cooling degree days a year, heating peaking in January and cooling in July.

The lightest months for heating and cooling together are April and October (184 and 186 degree days).

Nights at or below 32 °F: about 36 a year, ten or more a month in January. Days reaching 90 °F: about 47 a year, the most in July.

Weighted by where Georgia’s people live, NOAA’s statewide normals (1981–2010) are 2,853 heating and 1,696 cooling degree days — 40th for heating and 11th for cooling among the 48 contiguous states (the contiguous U.S.: 4,332 and 1,272).

Station: Atlanta airport (USW00013874), NOAA NCEI U.S. Climate Normals 1991–2020 — station file; statewide figures: NOAA Climate Prediction Center. Bars share one scale: the longest is 627 degree days. Read .

Sources

Each page opened on the date shown. License, registration, lien and workers’ comp sources are linked beside each fact above. Figures change: the agency’s own page wins over this one.

  1. May 2025 State Occupational Employment and Wage Estimates (state file oesm25st)U.S. Bureau of Labor Statistics · read October 28, 2026
  2. Occupational Employment and Wages — May 2025 (news release USDL-26-0725, May 15, 2026)U.S. Bureau of Labor Statistics · read October 28, 2026
  3. Public Data API (national OEWS series for the three occupations)U.S. Bureau of Labor Statistics · read October 28, 2026
  4. Unemployment insurance tax rates (dol.georgia.gov)Georgia Department of Labor (Unemployment Insurance tax) · read October 28, 2026
  5. Significant Provisions of State Unemployment Insurance Laws, Effective July 2026U.S. Department of Labor, Office of Unemployment Insurance · read October 28, 2026
  6. Contractor FAQsGeorgia Department of Revenue · no date shown · read October 24, 2026
  7. Letter Ruling LR SUT-2019-05Georgia Department of Revenue · July 16, 2019 · read October 24, 2026
  8. Tax Guide for ContractorsGeorgia Department of Revenue · no date shown · read October 24, 2026
  9. O.C.G.A. §§ 44-14-360 to 44-14-369 — Part 3 of Article 8 of Chapter 14 of Title 44, relating to mechanics and materialmen liensOfficial state code · read November 4, 2026
  10. Workers’ compensation coverage requirementsGeorgia State Board of Workers' Compensation · read November 4, 2026
  11. U.S. Climate Normals 1991–2020, Atlanta airport (USW00013874)NOAA National Centers for Environmental Information · read November 4, 2026
  12. Population-weighted daily heating and cooling degree day normals, 1981–2010 (states and CONUS)NOAA National Weather Service, Climate Prediction Center · read November 4, 2026