If you are an employer in Tennessee who has recently hired an employee, you will need to register for payroll tax with the Tennessee Department of Revenue. This registration process ensures that you are compliant with state tax laws and able to accurately withhold and remit payroll taxes on behalf of your employees.
How Tennessee Payroll Registration Works
There are 2 payroll tax setup tasks you may need to complete in Tennessee to get your new hire on payroll for the first time. You can follow the guide below to help you get registered directly with the Tennessee agencies or use Mosey to do it.
Tennessee Unemployment Insurance Setup for LLC, LLP, Corporation
If you have employees in Tennessee, you are required to register with the Department of Labor and Workforce Development for an Unemployment Insurance account by filing a Report to Determine Status, Application for Employer Number (Form LB-0441). This form must be filed by mail as there is no electronic filing options. Processing can take 10 business days and your account number and Unemployment Insurance tax rate will be mailed to you. Note: Tennessee does not have a personal income tax therefore withholding tax is not applicable in the state.
- Complete Employer Application
Complete Report to Determine Status, Application for Employer Number (Form LB-0441) to apply for an employer account.
- File Your Application for Employer Number
Email your completed Application for Employer Number (Form LB-0441) to the Department of Labor and Workforce Development.
- Create a TN Premium and Wage Reporting System Account
You will find an access code on your employer account assignment letter. Use your new employer account number and the access code to create a TN Premium and Wage Reporting System account.
Tennessee Unemployment Insurance Setup for Corporation
If you have employees in Tennessee, you are required to register with the Department of Labor and Workforce Development for an Unemployment Insurance account by filing a Report to Determine Status (Form LB-0444). The form must be filed by email. You may elect to finance the cost of unemployment benefits on a reimbursable basis by submitting the second page of the form.
- Complete Employer Application
Complete Report to Determine Status (Form LB-0444) to apply for an employer account.
- File Your Application for Employer Number
Email your completed Application for Employer Number (Form LB-0444) to the Department of Labor and Workforce Development.
- Create a TN Premium and Wage Reporting System Account
You will find an access code on your employer account assignment letter. Use your new employer account number and the access code to create a TN Premium and Wage Reporting System account.
