Tennessee Requires Employers to File Wage and Premium Reports Electronically in 2019

June 04, 2018

Effective January 1, 2019, and each quarter afterwards, every employer, and every person or organization who reports wages for employees on behalf of one or more subject employers, must file their wage and premium reports electronically for purposes of unemployment insurance.

If the electronic filing requirement, however, creates a hardship for the employer, person, or organization subject to it, the employer, person, or organization may submit an affidavit to the commissioner containing a statement made under the penalty of perjury that the employer, person, or organization would suffer an undue hardship by filing the wage and premium reports electronically, and the commissioner may allow the employer, person, or organization to file the wage and premium reports in a paper format. The required affidavit must be submitted within the first quarter, beginning January 1, 2019, and annually thereafter.

Any employer, person, or organization that does not have prior approval to file in a paper format, and that is required to file the reports electronically but neglects or refuses to do so, will be considered to have filed an incomplete wage and premium report and will be assessed a penalty.