State profile
Tennessee SUI rate 2026 and payroll registration
The 2026 wage base and rates, the protest window and the registrations Tennessee requires of an employer, each with its source.
Agency: Tennessee Department of Labor and Workforce Development
Kreto checks unemployment-tax rate notices in this state against the agency's 2026 schedule. Form 941 notices are checked in every state.
The 2026 figures.
Taxable wage base
$7,000
The wages per employee per year that SUI tax applies to.
Source: Tennessee Department of Labor and Workforce Development
Kreto-computed, not yet checked by a CPA.
SUI rate range
0.01% to 10%
The range for experience-rated employers.
Source: Tennessee Department of Labor and Workforce Development
Kreto-computed, not yet checked by a CPA.
New employer rate
2.7%
The rate before experience rating applies.
Kreto-computed, not yet checked by a CPA.
Protest window
30 days
From the notice date.
Source: Tenn. Code Ann. § 50-7-404(h)
Kreto-computed, not yet checked by a CPA.
Voluntary contributions
Not available
Tennessee takes no voluntary contribution.
Paid family and medical leave
No state program
Tennessee runs no paid family and medical leave program.
About Tennessee SUI rates
Tennessee employers pay state unemployment insurance (SUI, also called SUTA) on the first $7,000 of each employee's wages each year. New employers start at 2.7% until experience rating applies. Once rated, Tennessee rates run from 0.01% to 10%. Tennessee Department of Labor and Workforce Development sets each employer's rate every year from its experience. Rates follow a reserve ratio: what the employer has paid in, less the benefits charged to its account, set against its average taxable payroll. A bigger reserve means a lower rate. Kreto-computed, not yet checked by a CPA.
If your rate notice looks wrong, Kreto checks it against the agency's 2026 schedule and shows the difference in dollars.
Registering as an employer in Tennessee
Kreto's rules list what Tennessee requires of an employer, from the first employee. Kreto files each one and tracks it to the state's confirmation.
| Requirement | Agency | Form | How it is submitted |
|---|---|---|---|
| Unemployment insurance | Tennessee Department of Labor and Workforce Development | LB-0441, Report to Determine Status | Online portal |
| Withholding | Not required | No state income tax. | |
| New-hire reporting | Tennessee New Hire Reporting | Online portal | |
| Workers' comp | Tennessee Workers Compensation (private market) | By mail | |
| Paid family and medical leave | Not required | No state paid-leave program. |
Forms and agencies as Kreto's rules record them. Check the agency's site before you file on your own. See every state's requirements
Beyond SUI
- Paid family and medical leaveTennessee has no state program.
- Voluntary contributionsTennessee takes no voluntary contribution.
- Workers' compNCCI rating jurisdiction. OSHA State Plan jurisdiction (own program).
- Income taxNo state individual income tax.
Questions about Tennessee.
What is the Tennessee SUI wage base for 2026?
$7,000 per employee per year. Kreto-computed, not yet checked by a CPA.
What is the new employer SUI rate in Tennessee?
2.7% for 2026, until experience rating applies. Kreto-computed, not yet checked by a CPA.
How do I register for unemployment insurance in Tennessee?
With the Tennessee Department of Labor and Workforce Development, on form LB-0441 (Report to Determine Status). Kreto files it once you approve and tracks it to the state's confirmation.
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Got a Tennessee SUI notice?
Upload it to the free notice scan to see what it is and when it is due. In an account, Kreto checks the rate against the agency's 2026 schedule and drafts the protest for your approval.