Who Is Liable For Unemployment Insurance Premiums?
As an employer, you become liable or "covered" under Tennessee Employment Security Law if you meet any one of the following conditions based on the type and nature of your business:
Conditions Exclusive to Regular Business Employers:
You have a total payroll of $1,500.00 or more in any calendar quarter of the current or preceding calendar year; or
You employ one or more persons during some part of a day in each of 20 weeks in the current or preceding calendar year. The weeks do not need to be consecutive, and both fulltime and parttime workers are counted.
Conditions Exclusive to Agricultural Employers:
You pay $20,000 or more in wages in any calendar quarter; or
You employ 10 or more persons for some part of a day in each of 20 weeks in the current or preceding calendar year. The weeks do not need to be consecutive, and both fulltime and parttime workers are counted.
Conditions exclusive to Domestic Employers :
You pay as much as $1,000 in cash wages in any calendar quarter in the current or preceding calendar year.
Conditions exclusive to Nonprofit Employers :
You employ four or more persons for some part of a day in each of 20 weeks in the current or preceding calendar year and you are exempt under Section 501(c)(3) of the Internal Revenue Code. The weeks do not need to be consecutive. Both fulltime and parttime workers are counted, and officers of a nonprofit corporation are counted even if such officers do not receive remuneration for services from the nonprofit corporation.
Conditions exclusive to Government Employers :
The employer is a state or local government unit or political subdivision.
General Conditions Under Which Any Employer Will Be Liable For Unemployment Insurance Premiums:
You are liable under the Federal Unemployment Tax Act (FUTA) and had at least one employee in Tennessee, regardless of the number of weeks employed; or
You are a "successor" to all or part of the business of an employer already covered or you are a "same party(ies) of interest" to all or part of the business of an employer already covered.
Other Tennessee Labor and Employment FAQs
-
Q:
Are There Any Legal Restrictions Against Firing, Suspending Or Disciplining Employees?
A: Tennessee is known as an "EMPLOYMENTATWILL" state. Generally, this means that an employer may legally hire, fire, suspend or discipline any employee at any … More -
Q:
What Is The Whistleblowers Law?
A: Also, under the Tennessee "WHISTLE BLOWER'S LAW", the employer may not take any reprisal against an employee who advises the employer that the business is in violation … More -
Q:
Are There Exceptions To The Tennessee Employment At Will Law?
A: There are other exceptions to Tennessee's "EMPLOYMENTATWILL" doctrine. Tennessee employees may not be disciplined or discharged atwill for: Being … More -
Q:
What Is The Americans With Disabilities Act - Ada?
A: Applicants for employment or employees having disabilities may be protected against employment discrimination by the Americans with Disabilities Act, or ADA. -
Q:
What Is The Family And Medical Leave Act – Fmla?
A: Under the Family and Medical Leave Act, or FMLA, employers having 50 or more employees must grant medical leave to some employees in certain circumstances without the … More -
Q:
Can An Employee Be Discharged While Out Sick Even Though They Provide A Doctor's Statement?
A: There are no Tennessee laws regulating terminations. If the employee feels discrimination is involved, they are referred to either the Tennessee Human Rights … More -
Q:
How Do I File A Claim For Discriminatory Practices?
A: Discrimination against employees is illegal under both Federal and State law. Employers may not discriminate against an employee on the basis of the employee's race, … More -
Q:
What Is Pregnancy Discrimination?
A: Tennessee also has a specific pregnancy discrimination that prohibits an employer from discriminating against a pregnant employee. These complaints should be forwarded … More -
Q:
What About Last Wages Due Deceased Employee?
A: Under certain circumstances, Tennessee law allows employers to pay to the surviving spouse or children of a deceased employee the last wages and other benefits due the … More -
Q:
What Are Unauthorized Deductions From A Paycheck?
A: Under Tennessee laws deductions can only be taken out of pay if the employee has authorized it either written or verbally. And if the employer tells the employee prior … More