Tennessee Labor and Employment FAQs

• Q: Who Sets The Prevailing Wage Rates?
  A: The Prevailing Wage Commission sets the rates on highway projects every year and on building projects every other year. Both are based on a survey of each industry.
• Q: If A Contractor Has Not Paid The Prevailing Wage Rate, What Can Be Done?
  A: All claims are investigated and if violations are found, the contractor is required to pay the prevailing wage plus any back wages due. The Division of Labor Standards … More
• Q: Who Is Liable For Unemployment Insurance Premiums?
  A: 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 … More
• Q: How Does My Business Register As A New Employer?
  A: A "new" employer must complete a Report to Determine Status ­ Application for Employer Number. If you are liable for unemployment insurance premiums in Tennessee, … More
• Q: Who Are Employees?
  A: Determining whether or not someone is an employee is a matter of law. A few examples of employees are: Corporate officers (including Sub­chapter S Corporations) … More
• Q: What Is A Reimbursing Employer (Not-For-Profit And Government Entities)?
  A: Reimbursing employers are employers who are required to reimburse the department dollar for dollar for their proportionate share of benefits paid to a former employee. … More
• Q: If My Business Has Employees Working In Several States, To Which State(S) Should I Report The Employees?
  A: Each employee's situation may be different. Use the first applicable test of the 4 tests below when determining to which state a particular employee's wages should be … More
• Q: How Is My Premium Rate Determined?
  A: Your employer premium rate is dependent upon whether you are a new employer or an experience­rated employer. New employers in Tennessee are initially subject to a … More
• Q: How Does My Business File Quarterly Reports?
  A: "Premium Reports" (LB­0456) and "Wage Reports" (LB­0851) are mailed to employers each calendar quarter. If you do not receive a quarterly report, you are not … More
• Q: What Is The Definition Of Wages?
  A: All remuneration paid for personal services from whatever source is considered to be "wages" for unemployment insurance purposes. Examples of such remuneration, or … More
• 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.

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