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Employer Accounts

Tennessee Department of Labor and Workforce Development (TDLWD) Division of Employer Accounts is responsible for the collection, accounting and auditing functions of Tennessee's Unemployment Insurance (UI) tax program. Whether you are starting a new business or are an existing employer, our goal is to help you find the resources and information that you need to succeed. This page contains the general information you need to know about UI taxes in Tennessee. 

Apply for an Employer Account Number

A "new" employer must complete a "Report to Determine Status – Application for Employer Number".
If you are liable for unemployment insurance premiums in Tennessee, you will be assigned an eight digit employer account number (i.e. 0000-000 0). Applications may be obtained by calling your local Employer Accounts Office or by calling toll free 1-800-344-8337 and pressing 1. Make sure you specify whether you are a Regular Business, a Nonprofit Organization or a Government Employer.


These forms are also available in "Adobe Acrobat" format. Select the form you need:


Regular Business
Non-Profit Organization
Government Employer

 

Premium & Wage Reporting

Quarterly Premium and Wage reports (Forms LB-0456 and LB-0851) are required from all employers covered under Tennessee’s Unemployment Insurance (UI) law. The wage report detail must include each employee's social security number, name and their total gross wages (before deductions). Tennessee Employment Security Law requires employers - or their agents - reporting 250 or more employees to submit quarterly wage information via magnetic media; however, all employers are encouraged to file in this manner. Reporting options are discussed below. Employers must also pay unemployment insurance premiums quarterly, based on the first $9,000.00 paid to each employee in a calendar year. Premiums are calculated by using a premium rate assigned by this Department. Premium and Wage Reports must be submitted with the appropriate payment by the date due, even if no wages were paid during the quarter. The due dates are April 30th, July 31st, October 31st and January 31st.


Completed Premium and Wage Reports and payment should be mailed to:


State of Tennessee
Department of Labor and Workforce Development
Employer Accounts Operations
P. O. Box 101
Nashville, Tennessee 37202-0101

 

Tennessee offers the following options for Premium and Wage Reporting

Internet
The Tennessee Premium and Wage Reporting System (TNPAWS) allow you to file your premium and wage information via the internet. Select the Internet link above to connect to the TNPAWS home page. Payment of premiums can be by check or automated clearing house payment.  

Magnetic Media Wage Reporting Options

Wage item information can be filed using a CD or 3.5" diskette. Select the Magnetic Media Wage Reporting Options link above for instructions.

Bulletin Board System

To avoid mailing paper reports quarterly, you may file your premium information via our Bulletin Board System. This method of reporting requires filing premium information on a personal computer via a modem. Select the Bulletin Board System link above for instructions. Payment of premiums can be by check or automated clearing house payment.

Paper Reporting

Each quarter a Premium and Wage Report is mailed to each liable employer. Select the above link for paper reporting instructions. We encourage you to combine your paper premium report with wage item information reported via magnetic media (see below). Payment of premiums can be by check or automated clearing house payment.

 

Employer Accounts Service Directory

 

Employer Services

  • Determines whether an Employer is liable for Unemployment Insurance
  • Processes applications for an account
  • Processes changes to an account such as address, phone numbers, etc.
  • Processes changes in business ownership
  • Determines your Unemployment Insurance Premium Rate

(615)741-2486
220 French Landing Drive
Nashville, TN 37245-3555

Employer Accounting

  • Ensures correct posting of premium reports and payments
  • Processes refunds and adjustments to an employer's account
  • Answers questions relating to premium reports
  • Answers questions regarding your account balance

(615)741-1619
220 French Landing Drive
Nashville, TN 37245-3530

Wage Records

  • Processes wage reports (paper and magnetic media)
  • Processes corrections to any individual worker’s Social Security Number
  • Researches wage discrepancies on benefit claims
  • Answers questions relating to the wage report

(615)741-3280
220 French Landing Drive
Nashville, TN 37245-3535

 

Report Audit

  • Processes all incoming mail/checks
  • Answers questions relating to Federal Unemployment Tax (FUTA) Certification

(615)741-3120
220 French Landing Drive
Nashville, TN 37245-3525

Delinquency Control

  • Handles issues and questions relating to liens
  • Handles issues and questions relating to bankruptcies

(615)741-5103
220 French Landing Drive
Nashville, TN 37245-3545

Employer Account Offices

  • Eight offices across the state
  • Assist employers with questions relating to Employment Security Laws
  • Performs audits of employers
  • Collect debts owed the Department