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Tennessee Labor and Employment FAQs

• Q: What Are Taxable Wages?
  A: Taxable Wages: For Tennessee unemployment insurance purposes, "taxable wages" are defined as the first $7,000 paid to each employee in a calendar year.
• Q: When Are My Quarterly Reports Due?
  A: Employers are required to report payroll and pay the total unemployment insurance premiums due for each quarter by the end of the month following the end of the … More
• Q: What Is Magnetic Media Reporting?
  A: Magnetic media reporting is the filing of individual employee wage information on magnetic tape (cartridge or reel), 3.5" diskette, or electronic filing by modem. … More
• Q: How Is My Employer Account Charged For Benefits Paid To My Former Employees?
  A: If you are the only employer who paid wages to the benefit claimant for covered employment in his/her base period, you are the only employer with potential liability … More
• Q: If I Have Questions About My Employer Account, Whom Should I Call?
  A: If you have questions about your employer account you can contact the Employer Accounts Office nearest you or the appropriate unit in the central office. AREA EMPLOYER … More
• Q: What Is A Successor Or Same Party Of Interest Successor?
  A: A successor is an employer who either acquires all of the organization, trade, business, or substantially all the assets of another employer or employers, or acquires … More
• Q: How Do I Terminate/Cancel My Account?
  A: Once you have established liability as an employer, you are subject to the unemployment insurance law for at least two calendar years, regardless of the number of … More
• Q: How Do My Premiums Paid To Tennessee Affect My Federal Unemployment Tax (Futa)?
  A: In order to be eligible for a 5.4 percent offset credit against the 6.2 percent FUTA tax that you pay to the IRS, you must pay state unemployment insurance premiums … More
• Q: I Am Considering Discharging One Of My Employees. What Information Will I Need To Provide To The Unemployment Office If This Employee Files A Claim For Benefits?
  A: In the case of a discharge, the burden of proof lies on the employer to prove that a former employee was guilty of willful work­related misconduct. Below are some … More
• Q: I Have A Probationary Employee That Is Not Working Out. If I Discharge Him, Will He Be Eligible For Unemployment ?
  A: Tennessee law does not recognize probationary employment. If you discharge this individual, you will have to prove willful misconduct in order to protect your reserve … More
• Q: I Hired An Individual To Fill-In For Someone. When I No Longer Have Work For The Temporary Employee, Will I Be Charged If He Files For Unemployment Compensation?
  A: Yes. Regardless of the length of time someone works for your business or the circumstances under which they are hired you will be liable for benefits paid.

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