Withholding Requirements

• Register as employer by filing Form LB-0441 (Report to Determine Status/Application for Employer Number)
• No Withholding Tax in Tennessee
• Withholding Method = NA
• Supplemental Rate = NA

State Unemployment Insurance (SUI):

• Reserve ratio formula
• Contribution rate Table 6
• Wage Base is $8,000 for 2017 and $7,000 for 2018
• New employers use 2.70% until June 30, 2018
• New construction employers use 7.0% until June 30, 2018
• New manufacturing employers use 2.7% or 5.50% depending on classification until June 30, 2018
• New mining employers use 5.0% until June 30, 2018.

State Disability Insurance (SDI):

None

State Labor Laws:

Minimum wage - The federal minimum wage rate applies.
Termination Pay - Fired/Quite - Later of the next regular payday or 21 days.

New Hire Reporting:

Employers must report hiring, rehiring, and return to work within 20 days on Form W-4 or TN New Hire
Reporting Form to:

Tennessee New Hire Operations Center
P.O. Box 17637
Nashville, TN 37217
888-715-2280
877-505-4761 fax
To report online click here

Remit withholding for child support to:

Child Support Services
Department of Human Services
Citizens Plaza Building, 12th Floor
400 Deadrick Street
Nashville, TN 37248-7400
615-741-1820

To report online click here

Reciprocal States:

None