What is the state minimum wage? 

  • $7.25/hour
  • No state minimum wage law – Employers must pay the current Federal minimum wage.

What do I need to know about state withholding tax?

  • N/A – no state income tax

What forms do employees need to set up state withholding?

  • N/A – no state income tax

What do I need to know about unemployment tax?

  • 2023 Taxable Wage Base – 7,000
  • 2023 New Employer UI Rate – 2.7%
  • Every employer in Tennessee is required to fill out Form LB-0441.

How do I report new hires to the state?

  • Report new hires online
  • Tennessee New Hire Reporting Program
    P.O. Box 438
    Norwell, MA 02061
  • Phone: (888) 715-2280
  • Fax: (877) 505-4761

How do I submit Child Support payments?

  • Remit payments online
    State Disbursement Unit
    P.O. Box 305200
    Nashville, Tennessee 37229
  • Phone:  (800) 446-0814

Additional Resources:

Tennessee Department of Labor – Handbook for Employers Tennessee Department of Labor and Development
Employer’s Guide to Income Withholding Orders (IWO) Worker’s Compensation – Employer Information
Tennessee Forms & Publications

Get A Quote For Tennessee Payroll Services

  • This field is for validation purposes and should be left unchanged.