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

Purpose

This documentation outlines the processes and requirements associated with submitting unemployment insurance reports and submitting unemployment insurance payments in the state of Tennessee.

Unemployment Insurance Reporting & Payments

Employers may submit the Wage and Premium Report, and any premiums due, to the Department of Labor & Workforce Development quarterly. They are due within one month after the end of each calendar quarter.

Due dates:

1st Quarter	January - March	Due April 30th
2nd Quarter	April - June	Due July 31st
3rd Quarter	July - September	Due October 31st
4th Quarter	October - December	Due 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 2022 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%.