Sources checked:
Quick answer. Tennessee: $7,000 SUTA wage base (2026); 2.7% new employer rate; new hires reported in 20 days; no statewide paid sick leave law; meal breaks required. 17 of 19 checklist items are confirmed on official pages; 2 are marked not confirmed, with the page to check.
Tennessee 2027 employer checklist
1. Register for unemployment tax and withholdingBefore the first payroll.
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Not confirmedOpen a state unemployment tax account
Not confirmed — check Tennessee DLWD: UI Tax Rates.
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Not confirmedTaxable wage base for 2027
Not confirmed — check Tennessee DLWD: UI Tax Rates.
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ConfirmedTaxable wage base for 2026 (the latest published)
$7,000 per employee in 2026.
TDLWD: $7,000 for 2026; the base varies with the Unemployment Trust Fund balance.
Source: Tennessee DLWD: UI Tax Rates, checked November 2026 · More: Unemployment tax wage bases by state
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ConfirmedNew employer tax rate
2.7% for a new employer.
2.70% per the DOL table.
Source: Tennessee DLWD: UI Tax Rates, checked November 2026 · More: Unemployment tax wage bases by state
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ConfirmedQuarterly wage reports and payments
TDLWD: quarterly wage and premium reports become delinquent after January 31, April 30, July 31 and October 31.
Source: Tennessee DLWD: UI Tax Rates, checked November 2026 · More: Unemployment tax wage bases by state
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ConfirmedState income tax withholding
No state income tax to withhold.
Tennessee has no state income tax on earned income and therefore has no withholding requirements (Tennessee Department of Revenue, GEN-34). The Hall income tax on bond and note interest and stock dividends was eliminated effective January 1, 2021.
Source: Tennessee DOR: Hall Income Tax, checked November 2026
2. Report new hires and check work eligibilityFor every hire, rehire and, where the state says so, contractor.
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ConfirmedReport each new hire to the state
Within 20 days of the date they are hired (newly hired or rehired).
- Who: Newly hired and rehired employees.
- How: online. The state points employers to tnnewhire.com.
Source: Tennessee Department of Labor and Workforce Development: New Hire Reporting, checked November 2026 · More: First hire checklist for Tennessee
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ConfirmedWorkplace posters
Tennessee Department of Labor and Workforce Development lists the required posters.
Source: Tennessee Department of Labor and Workforce Development: Required Posters, checked November 2026 · More: First hire checklist for Tennessee
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ConfirmedE-Verify for private employers
Private employers with 35 or more full-time equivalent employees under the same FEIN must use E-Verify for new hires. Smaller private employers may choose E-Verify or the other method the law allows. Effective: January 1, 2023 for private employers with 35 or more full-time equivalent employees.
private employers with 35 or more full-time equivalent employees under the same FEIN are required to use
- If skipped: $500 for failing to enroll in E-Verify. For knowing violations, $500 for a first offense, rising to as much as $2,500 for repeat offenders.
Source: Employment Verification, Tennessee Department of Labor and Workforce Development, checked November 2026 · More: Tennessee E-Verify
3. Set pay at the minimum wage: January 1 and mid-yearCheck every hourly and tipped rate against the floor.
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ConfirmedMinimum wage now (2026)
No state minimum wage law, per US DOL. Employers covered by the federal Fair Labor Standards Act pay the federal $7.25.
Source: U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026), checked November 2026 · More: Minimum wage by state 2027
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ConfirmedMinimum wage change in 2027
No state rate; the federal $7.25 continues unless Congress changes it.
Source: U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026), checked November 2026 · More: Minimum wage by state 2027
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ConfirmedTipped employees
Cash wage of at least $2.13 an hour in 2027, with tips making up the rest.
Federal rule: a cash wage of at least $2.13 with tips making up the rest of $7.25 (US DOL tipped table).
Source: U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026), checked November 2026 · More: Minimum wage by state 2027
4. Paid sick leaveAccrual, limits and notice.
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ConfirmedPaid sick leave
No statewide paid sick leave law for private employers.
Asked whether an employer is required by law to provide paid vacation, holidays, severance pay, sick pay or health insurance, the Department of Labor and Workforce Development answers no: Tennessee has no law that regulates fringe benefits, so company policy or an agreement between employer and employees decides.
Source: Is an employer required by law to provide paid vacation, holidays, severance pay, sick pay, or health insurance? (Tennessee Department of Labor and Workforce Development), checked November 2026 · More: Paid sick leave laws by state
5. Meal and rest breaksAdults and workers under 18.
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ConfirmedMeal breaks for adults
A 30-minute unpaid meal or rest period for a shift scheduled for 6 consecutive hours.
a thirty (30) minute unpaid meal or rest period
Source: Tennessee LWD: Wages, fringe benefits, paychecks and breaks, checked November 2026 · More: Tennessee meal break laws
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ConfirmedRest breaks for adults
No state requirement, per the state's own page. No breaks are required beyond the 30-minute period.
There are no state requirements for additional breaks.
Source: Tennessee LWD: Wages, fringe benefits, paychecks and breaks, checked November 2026 · More: Tennessee meal break laws
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ConfirmedBreaks for workers under 18
Minors under 18 scheduled for 6 consecutive hours get a 30-minute unpaid break or meal period, not during or before the first hour of the day. (Ages: under 18.)
A minor must be provided a thirty (30) minute unpaid break or meal period
- Waivers: The ample-opportunity exemption and the waiver don't apply to employees under 18.
Source: Tennessee LWD: Wages, fringe benefits, paychecks and breaks, checked November 2026 · More: Tennessee meal break laws
6. Workers' compensationCoverage, posters and proof.
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ConfirmedWorkers' compensation insurance
Every employer with five or more employees.
every employer in the state that has five or more employees
- Owners and officers: Owners of construction businesses must carry coverage on themselves unless they get an exemption from the Exemption Registry.
- Poster: Every employer under the law displays the Posting Notice conspicuously, with a separate copy at each location.
- Check a policy: Use the coverage verification tool; check exemption status on the Exemption Registry.
- The Uninsured Employers Fund enforces the coverage requirement.
Source: Construction (Tennessee Bureau of Workers' Compensation), checked November 2026 · More: Tennessee workers' comp
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ConfirmedIf there's no coverage
A penalty of up to 1.5 times the employer's total estimated annual premium.
Source: Construction (Tennessee Bureau of Workers' Compensation), checked November 2026 · More: Tennessee workers' comp
7. Final payWhen someone leaves.
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ConfirmedFinal pay when you let someone go
By the next regular payday after the separation or 21 days after it, whichever comes later.
whichever occurs last
Source: TN LWD: When I leave a place of employment, how long does an employer have to provide my last check?, checked November 2026 · More: Final paycheck laws by state
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ConfirmedFinal pay when an employee quits
By the next regular payday after the separation or 21 days after it, whichever comes later.
whichever occurs last
- Unused vacation: Not required unless the employer's policy or labor agreement specifically requires paying unused vacation at termination.
Source: TN LWD: When I leave a place of employment, how long does an employer have to provide my last check?, checked November 2026 · More: Final paycheck laws by state
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ConfirmedFor a laid-off employee: the state's work search rule
A minimum combination of 4 job searches and/or re-employment activities each week, unless waived. Using services at an American Job Center can also meet the requirement.
Source: TN DLWD: Weekly work search requirements, checked November 2026 · More: Unemployment work search rules by state
8. Year-end W-2 and 1099 filingState copies, due in early 2027 for 2026 pay.
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ConfirmedState copies of W-2s and 1099s
No state income tax, so there is no state 1099 or W-2 filing to make on the pages we opened. Federal filing still applies.
Source: Tennessee DOR: Hall Income Tax, checked November 2026 · More: 1099 and W-2 deadline finder
Key dates for 2027
Only the dates our files state. A date on a weekend or holiday is flagged, not moved, unless the agency's page says it moves.
| Date | What | Source |
|---|---|---|
| Sunday, January 31, 2027 | Unemployment tax report and payment for the fourth quarter of 2026 Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). | |
| Monday, February 1, 2027 | Form W-2 Copy A (with W-3) to SSA, and employee copies (federal) | |
| Monday, February 1, 2027 | Form 1099-MISC copies to payees (federal) | |
| Monday, February 1, 2027 | Form 1099-NEC to the IRS and to each payee (federal) | |
| Monday, March 1, 2027 | Form 1099-MISC to the IRS on paper (federal) | |
| Wednesday, March 31, 2027 | Form 1099-MISC to the IRS electronically (federal) | |
| Friday, April 30, 2027 | Unemployment tax report and payment for the first quarter of 2027 | |
| Saturday, July 31, 2027 | Unemployment tax report and payment for the second quarter of 2027 Falls on a Saturday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). | |
| Sunday, October 31, 2027 | Unemployment tax report and payment for the third quarter of 2027 Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). |
Still to confirm
- Open a state unemployment tax account: check Tennessee DLWD: UI Tax Rates
- Taxable wage base for 2027: check Tennessee DLWD: UI Tax Rates
Tennessee kit
Tennessee Employer Compliance Kit 2027
This checklist as a printable document with every source link and check date, a 2027 deadline calendar, a start-here guide, and an Excel workbook with a deadline tracker and new-hire and pay-change checklists, all built from the same data as this page.
Get the kit, $19 Or the 2027 Employer Compliance Bundle (7 Kits), $59
General information, not legal, tax or payroll advice. We are not lawyers, and MCC Solutions is not a law firm or a payroll service. Nothing here guarantees compliance. Rules change, cities and counties can add their own, and the agency's own page has the final word.
Common questions
What is the Tennessee unemployment tax wage base for 2027?
Not confirmed in our data files. Check Tennessee DLWD: UI Tax Rates (https://www.tn.gov/workforce/employers/tax-and-insurance-redirect/unemployment-insurance-tax/ui-tax-rates). The latest published base is $7,000 per employee in 2026.
How soon must a Tennessee employer report a new hire?
Within 20 days of the date they are hired (newly hired or rehired).
What is the Tennessee minimum wage in 2027?
No state rate; the federal $7.25 continues unless Congress changes it.
Does Tennessee require paid sick leave?
No statewide paid sick leave law for private employers.
When is a final paycheck due in Tennessee?
If the employer ends the job: By the next regular payday after the separation or 21 days after it, whichever comes later. If the employee quits: By the next regular payday after the separation or 21 days after it, whichever comes later.
Does Tennessee require state W-2 or 1099 filing?
No state income tax, so there is no state 1099 or W-2 filing to make on the pages we opened. Federal filing still applies.
Do Tennessee employers need workers' comp?
Every employer with five or more employees.
Related: Employer compliance by state · 2027 changes for employers