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§ state compliance profile

Tennessee

TN

SUI / SUTA Rate Data — 2026

Source: Tennessee Department of Labor and Workforce Development

Taxable Wage Base
$7,000
Maximum wages subject to SUI tax per employee per year
SUI Rate Range
1.00% – 10.00%
Experience-rated range for eligible employers
New Employer Rate
2.70%
Standard rate applied before experience rating applies
Voluntary Contributions
Not available
State does not allow voluntary contributions
PFML Program
None
No state-mandated PFML program
Protest Deadline
15 days
Days from notice receipt to file a protest with Tennessee Department of Labor and Workforce Development
§ compliance & regulatory profile

Beyond SUI

Workers CompStandard NCCI rating jurisdictionOSHAOSHA State Plan jurisdiction (own program)Income TaxNo state individual income tax
Official Agency Website
Tennessee Department of Labor and Workforce Development
Visit Agency →
§ context

About Tennessee SUI Rates

Tennessee employers pay State Unemployment Insurance (SUI/SUTA) taxes on the first $7,000of each employee's wages per year. New employers start at a rate of 2.70% before experience rating applies. Once rated, Tennessee SUI rates range from 1.00% to 10.00%.

SUI rates are set annually by Tennessee Department of Labor and Workforce Developmentbased on each employer's experience rating — the ratio of benefits charged to the employer's account relative to taxable wages paid. Errors in SUI rate notices are common; Kreto verifies your assigned rate against payroll data and flags discrepancies before protest deadlines pass.

Got a Tennessee SUI notice?

Upload it to Kreto — we classify it, verify the rate against your payroll, and tell you exactly what to do. Free to try.