Tennessee to Lower Quarterly SUI Reporting Threshold, Assess Penalties: Employment Law Manual Updated, Legal Timetable Entry Added

Author: Rena Pirsos, XpertHR Legal Editor

Effective January 1, 2016, a greater number of Tennessee employers will be required to file their quarterly state unemployment insurance wage reports electronically. Whereas the current electronic filing threshold is 250 or more employees, that number will be reduced to 10 or more employees.

In addition, effective July 1, 2016, employers with 10 to 249 employees that fail to file the reports electronically may be assessed a penalty of $50 per month, up to a maximum of $500.

Due to these upcoming changes, the Unemployment Insurance Tax (FUTA/SUTA): Tennessee section of the Employment Law Manual has been updated and two new Legal Timetable entries have been added.