Tennessee Unemployment Compensation laws & HR compliance analysis

Tennessee Unemployment Compensation: What you need to know

Virtually all employers are subject to unemployment insurance taxes under the Tennessee Employment Security Law (TN Stat. Sec. 50-7-101 et seq.). For example, coverage extends to:
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• Employers that paid wages of $1,500 or more during any calendar quarter in either the current or preceding calendar year;
• Employers that employed at least one worker for some portion of a day in each of 20 different weeks in either the current or preceding calendar year;
• Anyone who acquires the business of a covered employer;
• Tax-exempt nonprofit corporations that employed four or more people for some portion of a day in each of 20 different weeks in either the current or the preceding calendar year;
• The state of Tennessee and its political subdivisions;
• Employers that are liable for the Federal Unemployment Tax Act (FUTA) and have at least one employee in Tennessee;
• Employers of agricultural labor that either paid $20,000 for that labor in any quarter of either the current or preceding calendar year or employed 10 or more workers for some portion of a day in each of 20 different weeks in either the current or the preceding calendar year;
• Employers of domestic workers that paid wages of $1,000 or more in any quarter of the current or preceding calendar year; and
• Employers that voluntarily elect to be covered (TN Stat. Sec. 50-7-205 and TN Stat. Sec. 50-7-207).
The law excludes certain services from coverage, including, for example, services provided by:
• Students working for schools, colleges, or universities;
• Students working for work-study programs;
• Spouses of students working for schools;
• Real estate and insurance salespersons;
• Certain newspaper distributors (e.g., minors);
• Product ...

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