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2021 Tennessee Code
Title 50 - Employer and Employee
Chapter 7 - Tennessee Employment Security Law
Part 4 - Premiums
§ 50-7-402. Rate of Premiums
Universal Citation: TN Code § 50-7-402 (2021)
- Each employer shall pay premiums equal to five and one half percent (5.5%) of wages paid by the employer during each calendar year with respect to employment, except as provided in § 50-7-403.
- Notwithstanding subsection (a), effective on and after July 1, 1982, any governmental employer referred to in § 50-7-207(b)(3)(A) and (B), who chooses to be a taxpaying, premium paying, employer, as opposed to one who elects to make payments in lieu of premiums, will pay premiums equal to one and one half percent (1.5%) of wages paid by the employer during each calendar year with respect to employment, except as provided in § 50-7-403.
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