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Glossary of Terms

Below you'll find references for terms frequently used in this site.  Many of these terms are referenced  in documents from the Department of Labor and Workforce Development.

Alternate Base Period
The last four completed calendar quarters prior to the quarter in which a valid claim is filed.

The determination of the amount of premiums due based upon available information when an employer fails to file his quarterly Wage Reports (LB-0851) and Premium Reports (LB-0456).

Back Pay Award
Wages paid retroactively as a result of a determination by a judicial or quasi-judicial body. May be as a result of a wrongful discharge or the difference between wages already paid an employee and higher wages granted retroactively.

Base Period Employer
Any employer employing the worker during the worker's base period.

Unemployment insurance payments to eligible claimants.

Benefit Week
The seven-day period ending Saturday at midnight.

Benefit Year
The 52-consecutive-week period beginning with the first day of the calendar week in which an individual files the first valid claim for benefits.

An acronym for Benefit Year Ending. It is the date where an unemployment claim expires. Under normal circumstances, when your BYE ends, you cease to be eligible for benefits on the claim you are drawing upon and must file a new unemployment claim. Because of all the federal extensions, if you file a new claim after your BYE ends, if you are not eligible for a new claim, you can be placed back on to your old claim to receive Emergency Unemployment Compensation (EUC).

Calendar Quarter
A period of three months ending March 31, June 30, September 30, or December 31.

Calendar Week
The seven-day period ending Saturday at midnight.

An individual who has applied for unemployment insurance benefits.

The commissioner of the Tennessee Department of Labor and Workforce Development.

Computation Date
December 31 of each year. The reserve ratio computed as of this date is applicable for a 12-month period beginning the following July 1.

The Tennessee Department of Labor and Workforce Development.

Any employing unit that has met a condition of liability for unemployment insurance.

Employer Account Number
The eight-digit number (0000-000-0) assigned by the department that is used for recording and filing all premium and benefit information related to each employer's account. Enter your Employer Account Number on all remittances to the department and refer to this number in all correspondence concerning an account.

Employer Accounts Auditor
An employer's personal contact with the Department of Labor and Workforce Development. There are approximately 60 auditors working out of the eight Employer Accounts Offices throughout Tennessee. One is assigned specifically to your area.

An employer accounts auditor's duties include the auditing of employer's records, collecting delinquent monies and reports, determining employer liability, keeping the employers in his area updated on changes in unemployment insurance laws and policies, and assisting employers with problems or questions concerning unemployment insurance.

Call your employer accounts auditor when you need assistance. Your auditor will be happy to help you in any way he can.  Employer accounts auditors carry identification issued by the department. Employers should not hesitate to ask for proper identification.

Employer Accounts Office
Office from which employer accounts auditors work. See a directory of the eight Employer Accounts Offices.

Experience Rating
A system under which premiums collected are related to benefit costs and taxable wages to determine premium rates.

Extended Benefits
Benefits payable for up to 13 additional weeks during periods of high unemployment. Extended benefits are payable to individuals who have exhausted their entitlement to regular benefits.

The Federal Unemployment Tax paid to the federal government by the employer.

Interested Parties
The commissioner, the claimant, the separating employer, and all base period employers.

Labor and Workforce Development Local Office
The local office where an unemployed worker goes to file a claim for unemployment insurance benefits and/or to register with Job Service for assistance in finding employment. Most local offices are both claims offices and Job Service offices.

Labor and Workforce Development Toll-Free Help-Line Number: 1-800-344-8337
The toll-free automated attendant number for you to call if you have questions concerning unemployment insurance, need forms, or want to report cases of claimant or employer fraud.
This automated attendant can be called weekdays between 9:00 a.m. and 5:30 p.m. eastern time and between 8:00 a.m. and 4:30 p.m. central time.

A deduction from a claimant's unemployment benefits to satisfy an overpayment of previously received unemployment benefits.

Partial Claim
An employer-filed claim for an employee who worked less than full-time and earned some wages, but less than the employee's weekly benefit amount.

An employer acquired by another employer.

Payments made by the employer into the Unemployment Insurance Trust Fund.

A request for review of any decision made regarding a claimants eligibility for benefits or regarding an employer's liability status, or any action affecting an employer's account.

Reserve Ratio
The difference between premiums paid and benefits charged divided by the average annual taxable payroll for the three most recent calendar years ending on the computation date.

Same Party(ies) of Interest
A successor controlled directly or indirectly by an individual, type of organization, or employing unit, having a commonality of beneficial interests of those of the predecessor.

Separating Employer
The worker's most recent employer prior to his filing a claim for benefits. The separating employer may or may not be a base period employer

Separation Notice
The Rules and Regulations of the Tennessee Employment Security Law require every employer to furnish a Separation Notice to each employee whose employment has terminated or who is separated from his employment for an expected duration of seven days or more.

Standard Base Period
The first four of the last five completed calendar quarters immediately preceding the establishment of a claimant's benefit year.

An employer that has acquired the organization, trade, business or substantially all the assets of an employer.

Successor of Interest : See Same Party(ies) of Interest

Tax (Federal)  See FUTA

Tax(State)   See Premiums

Taxable Payroll
All Taxable wages paid by an employer to all employees during a calendar year.

Trust Fund
The Unemployment Insurance Trust Fund established by the Tennessee Employment Security Law to which all state unemployment premiums are paid and from which all unemployment benefits are paid.

A worker is considered "unemployed" in any calendar week during which he earns no wages or in any calendar week of less than full-time work during which he earns wages that are less than his weekly benefit amount.

Unemployment Insurance
The joint federal-state program that provides for payment of benefits to the unemployed and collects premiums and wage information from employers to pay for the benefits and to determine an individual's eligibility for unemployment benefits.

Wage Protest
An investigation initiated by a claimant who believes his wages were not reported correctly

All remuneration paid for personal services from whatever source (salaries, commissions, bonuses, drawing accounts, fees, vacation pay, and wages in lieu of notice) are considered "wages" for unemployment insurance purposes.
Payments made to employees in a medium other than cash are also considered "wages", except for meals, lodging, and clothing when furnished for the employer's convenience and on his premises

Waiting Period
The calendar week, after filing a valid claim that establishes a benefit year, during which the claimant received no wages or has received wages less than his weekly benefit amount. No benefits are paid for this period. The claimant will get credit for the waiting week that ends on Saturday at midnight regardless of the day of filing the claim during the previous week.

Week of Unemployment
A calendar week during which a worker performed less than full-time work and earned less than his weekly benefit amount.