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Retirement options for gig workers in Georgia (no state plan)
Your W-2 plan covers your paycheck. Gigaverse covers your hustle.
Status as of Oct 28, 2026.
No state-run auto-IRA
Georgia does not operate a state auto-IRA. Nothing in state law withholds retirement savings from a 1099 payment. A W-2 employer plan, or a city payroll program where one exists, covers that job's wages. Gigaverse is the layer for the 1099 income beside it, not a replacement for the plan the paycheck already has.
The 50-state status table is the state auto-IRA hub and the mandate tracker.
What the IRS counted in Georgia, tax year 2023
IRS Statistics of Income Historic Table 2 counts returns, not people. In tax year 2023, Georgia had 1,275,900 returns with Schedule C income, 26.1% of 4,881,840 returns in the state. 741,190 returns paid self-employment tax. 20,410 of those claimed the self-employed retirement-plan deduction, a rate of 2.8%. That deduction is the SEP, SIMPLE, or qualified-plan line. It does not measure Roth IRA contributions.
Georgia self-employment tax
Federal self-employment tax is 15.3% of 92.35% of net profit: 12.4% Social Security, up to the $184,500 wage base in 2026, and 2.9% Medicare with no cap. Half of that tax is deductible. Georgia income tax is separate and is in the next section. A state auto-IRA, where one exists, does not replace this federal tax.
Self-employment tax calculator · 1099 estimated tax calculator
Georgia income tax on 1099 profit
Georgia taxes personal income at a flat 4.99% for tax years beginning January 1, 2026. House Bill 463 cut the rate from 5.19%. The state Department of Revenue is the source for that rate. Federal income tax and self-employment tax are on top of it.
Georgia Department of Revenue, important tax updates
Federal quarterly estimates are separate from the state. The 1099 quarterly tax calculator uses the federal dates and self-employment tax. State tax guides for Georgia cities are linked below and from Georgia local taxes.
DoorDash's Georgia pilot, and what it did not replace
Georgia has no state auto-IRA. In 2025 DoorDash ran a portable-benefits pilot for Dashers. The November 2025 ndp | analytics report, which DoorDash's November 13, 2025 post cites, says DoorDash contributed 4% of participating Dashers' gross earnings before tips from January through June 2025. About 5,500 of more than 25,000 eligible Dashers signed up. Eligibility in the report was 100 deliveries from Georgia merchants and at least $1,000 before tips in the first quarter of 2025. DoorDash deposited $898,679 into Stride Save accounts.
Participants used the money mostly for current needs. The report's split was emergency savings 34%, paid time off 31%, health, dental and vision insurance 7%, and retirement savings 6%. A portable-benefits deposit is not a Solo 401(k) and not a state plan. Georgia's House Bill 987, signed in 2026, separately lets a platform voluntarily pay into a contractor's portable benefit account. It does not require that contribution, and it does not enroll anyone in a state IRA.
What a 1099 worker can use in 2026
These limits are federal. They do not change because Georgia has no state plan. Catch-up contributions are not part of the $72,000 annual-additions cap.
| Account | 2026 limit | Who it fits |
|---|---|---|
| IRA (Roth or traditional) | $7,500, or $8,600 at age 50 or older. The limit is shared across every IRA. | Earned income, including 1099 profit, within the Roth income limits if the account is a Roth. |
| SEP IRA | Generally up to 25% of compensation, and not more than $72,000 of annual additions. | Employer contribution from the business. A sole proprietor's percentage is computed after self-employment tax adjustments. |
| Solo 401(k) | Elective deferral $24,500. Catch-up $8,000 at 50 or older, or $11,250 at ages 60 through 63. Employer contributions share the $72,000 cap with deferrals, before catch-up. | A self-employed worker with no full-time W-2 employees in the plan, who wants both a deferral and an employer contribution. |
Sources: IRS IR-2025-111, Notice 2025-67, IRS 401(k) contribution limits.
Read the Solo 401(k) for self-employed workers page, then run a number in the SEP-IRA contribution calculator. Gigaverse account opening for the Solo 401(k), the SEP and the PRActicle Roth IRA is waitlist only.
Where Gigaverse fits
Gigaverse is not a state program and is not a registered investment adviser. It sits next to a W-2 plan or a state program when one exists. Plans are Free, Pro ($4.99/mo) and Wealth Builder ($9.99/mo). The Solo 401(k), SEP and PRActicle Roth IRA are waitlist only. Gigaverse's published figure is "$5K+" labeled "Avg. tax savings per year, per worker."
City guides and job guides
These are existing local tax pages, not copies of this retirement guide.
Uber drivers · Lyft drivers · DoorDash drivers · Instacart shoppers · Amazon Flex drivers
Questions
Does Georgia run an auto-IRA for gig workers?
No. Georgia has no state-run auto-IRA in operation. A W-2 retirement plan, where one exists, covers that paycheck. It does not cover 1099 income. Status as of Oct 28, 2026.
Does Georgia tax 1099 income?
Georgia taxes personal income at a flat 4.99% for tax years beginning January 1, 2026. House Bill 463 cut the rate from 5.19%. The state Department of Revenue is the source for that rate. Federal income tax and self-employment tax are on top of it.
How much can a 1099 worker contribute in 2026?
For 2026 the IRA limit is $7,500, or $8,600 at age 50 or older. A Solo 401(k) elective deferral is $24,500, plus a catch-up of $8,000 at 50 or older, or $11,250 instead at ages 60 through 63. Employer contributions plus deferrals are limited to $72,000 of annual additions, not counting catch-up. A SEP contribution is generally up to 25% of compensation, inside that same annual-additions cap. These figures are from IRS news release IR-2025-111, Notice 2025-67, and the IRS 401(k) contribution-limits page.
What did DoorDash's Georgia portable-benefits pilot pay?
DoorDash's November 13, 2025 report, citing ndp | analytics, says the pilot contributed 4% of participating Dashers' gross earnings before tips from January through June 2025. About 5,500 of more than 25,000 eligible Dashers signed up. DoorDash deposited $898,679. Of the uses reported, emergency savings was 34%, paid time off 31%, and retirement savings 6%. The accounts were Stride Save accounts, not a Georgia state plan.
Does Georgia's portable-benefits law enroll contractors in a state IRA?
No. House Bill 987, the Voluntary Portable Benefit Plan Act, lets a business or app voluntarily pay into an independent contractor's portable benefit account. It does not create a state auto-IRA, and it does not require a platform to contribute.
Sources
Status as of Oct 28, 2026. Verified 2026-10-28.
Educational information only, not tax or investment advice. Gigaverse AI, Inc. is not a bank and is not a registered investment adviser. We are not affiliated with Georgia, DoorDash, or any state or city retirement program. Contribution limits are set by the IRS and can change.