2025 YEAR END
Withholding
Withholding requirements
Tennessee does not impose a state income tax on wages, so employers are not required to withhold state income tax from employee paychecks.
Supplemental rate
Since there’s no state income tax, there is no supplemental withholding rate for bonuses, commissions, or other supplemental wages.
State Unemployment Insurance (SUI)
Wage base
$7,000
Contributions
- 0.01% to 10.0%
This is the range of possible rates depending on the employer’s experience rating and industry. - New Employer Rates:
- General new employers: 2.70%
- New construction employers: 6.00%
More information
Labor
Minimum wage
$7.25
Termination Pay
Employers must pay terminated employees no later than 21 days after the date of separation or on the next regular payday — whichever comes later.
More information
New Hire Filing
Reporting deadline
Within 20 days of hiring, rehiring, or returning to work.
Reporting by mail
Tennessee New Hire Reporting Program
P.O. Box 281348
Nashville, TN 37228
New hire reporting form
- The Tennessee New Hire Reporting Form
- Form W-4
Child Support
Online payments
More information
Other
New employer registration
Local taxes
N/A
Reciprocal states
N/A
Disability insurance
N/A
Last Updated
09/29/2025
States
The information provided here should not be considered legal or accounting advice nor should it substitute for legal, accounting, and other professional advice. If you require legal or accounting advice, you should always consult your licensed attorney, accountant, or other professional to discuss the facts of your particular situation.
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