What to check in Georgia
Georgia’s Labour Code describes employment in terms of work performed for remuneration under organized working conditions. Review the relationship rather than relying on a contractor label alone. The agreement and day-to-day management should describe the same work.
For cross-border payments, confirm the recipient’s banking details and the documentation for the service. Do not infer a tax status or special tax rate from the contributor’s location or nationality; those depend on the applicable circumstances.
Check the relationship before choosing task pay
Article 2 of Georgia’s Labour Code describes labour relations as paid work under organized labour conditions. Record who organizes the work and the contributor’s ongoing obligations. Business registration and a signed services agreement should not substitute for examining those facts.
Define the role you are recruiting in Georgia: occasional labeling, regular quality review, or specialist work such as writing evaluation tasks. Document whether contributors choose tasks, whether you require fixed schedules, and how ongoing supervision works. Ask for a country-specific classification assessment of those facts.
Per-task compensation does not by itself establish contractor status. Agree acceptance criteria, rework, dispute handling, and bonus eligibility in writing. If your operating model changes, revisit the engagement rather than assuming the original agreement still fits.
Tax registration and reporting
Georgia’s Revenue Service provides a separate application for small-business status for eligible entrepreneur individuals. That status is not automatic for every contractor. Establish the actual registration and applicable reporting before assuming a preferential tax treatment.
Choose a route the contributor can actually receive
Start with the receiving account and the agreed currency. GEL is the domestic currency to consider, but the available settlement currency and route depend on the bank, contributor, provider, and applicable rules. Confirm those details before promising a payment method.
The options below are a comparison checklist, not a confirmed Toku country-coverage matrix. Agree the available route, recipient eligibility, fees, and settlement currency in your program setup.
| Method | What to verify |
|---|---|
| Bank transfer | Beneficiary match, currency, fees, bank details, and required payment references |
| Card payout | Provider and recipient eligibility; do not assume every card can receive funds |
| Stablecoin, where permitted | Local payment rules, supported asset and network, recipient eligibility, and conversion needs |
General information for teams planning contributor programs. Classification, tax, payment eligibility, and data obligations depend on the actual arrangement and applicable local requirements.