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Premium and 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

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.

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.

 

INTERNET
The Tennessee Premium and Wage Reporting System (TNPAWS) allows 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.

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.