USA State Payroll Rates + Resources: State of Tennessee: Unemployment Insurance Reporting & Payments


Purpose

The purpose of this documentation is to outline the processes and requirements associated with submitting unemployment insurance reports and submitting unemployment insurance payments in the state of Tennessee.

Unemployment Insurance Reporting & Payments

The Wage and Premium Report and any premiums due are submitted to the Department of Labor & Workforce Development quarterly and are due within one month after the end of each calendar quarter.

Due dates:

1st QuarterJanuary - MarchDue April 30th
2nd QuarterApril - JuneDue July 31st
3rd QuarterJuly - September
Due October 31st
4th QuarterOctober - DecemberDue January 31st

Tennessee Employment Security law requires employers to file their quarterly Wage and Premium Report electronically via Tennessee Premium and Wage Reporting System (TNPAWS). 

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Employers may choose to file a No Payroll report or a Premium and Wage Report.

 For further information, see the Handbook for Employers. 

Good to Know!

Tennessee's 2019 taxable wage base is $7,000. New employer premium rates are based on the North American Industry Classification System (NAICS). The details are complicated, but for most new employers in recent years, the net result is a starting rate of 2.7%.