BanditAI
File Tennessee Payroll
Taxes in Minutes
Stay compliant with new-hire reporting and unemployment insurance taxes.
Form NHR
Deadline: Within 20 days of hire
Withholding - Not Required
(No State Income Tax)
Form LB-0456
Deadline: Apr 30, Jul 31, Oct 31, Jan 31
Form LB-0851
Deadline: Apr 30, Jul 31, Oct 31, Jan 31
Tennessee Filing Requirements for New Hire, Withholding, and Unemployment
Stay compliant with Tennessee's new hire, withholding, and unemployment filing requirements—on time, every time.
| Forms | Filing Requirements | Filing Methods | Due Date |
|---|---|---|---|
New Hire Report |
All Tennessee employers must report newly hired and rehired employees. This includes private businesses, domestic help, labor organizations, and government entities. |
|
Within 20 calendar days of the employee's hire or rehire date. |
Quarterly Premium Report
|
All employers subject to the Tennessee Unemployment Insurance law must file quarterly. Employers must file even if no wages were paid or no contributions due. |
|
|
Quarterly Wage Report |
Quarterly Wage Report (Form LB-0851) is a required quarterly form filed together with Form LB-0456. It reports individual employee wages for the quarter, allowing the state to track earnings for unemployment insurance purposes. Employers must file this form even if no wages were paid or no employees worked during the quarter. |
|
|
*As of May 27, 2025, all employers must file through the NEW Employer e-Services portal at Jobs4TN.gov. The legacy TNPAWS (Tennessee Premium and Wage Reporting System) and TPU (Third Party Upload) systems are NO LONGER AVAILABLE. Paper filing is no longer accepted. TNPAWS login credentials do NOT work on the new system as new registration is required.
File Tennessee Payroll Forms with Confidence
Simplify Tennessee state compliance, and avoid missed deadlines with TaxBandits—your complete solution for
state and federal filings.
Information Required to File
Know what information you need to file Tennessee payroll forms accurately.
What to Report in New Hire?
- Employee's legal full name
- Employee's physical address
- Social Security Number (SSN)
- Date of birth
- Date of hire (first day services performed for compensation)
- Employer FEIN and business name
- Employer business address
- State of hire (for multi-state employers)
What to Report in Form LB-0456?
- Employer name and address
- Tennessee Employer Account Number
- Federal Employer Identification Number (FEIN)
- Number of workers on payroll during the first, second, and third month of quarter
- Total wages paid during quarter
- Total taxable wages (up to $7,000 wage base per employee)
- Employer contribution rate assigned by TDLWD
- Total unemployment insurance premium due
- Prior period payments or credits
What to Report in Form LB-0851?
- Employer name and address
- Tennessee Employer Account Number
- Federal Employer Identification Number (FEIN)
- Employee names and Social Security Numbers
- Total wages paid each employee during quarter
- Taxable wages per employee
- Number of weeks worked per employee
How to File Payroll Tax Forms with the State of Tennessee?
Create a free TaxBandits account and follow these simple steps to e-file your Tennessee forms efficiently.
-
Step 1: Choose the Required Form
Select the type of form you want to file. This includes new hire reporting, Form LB-0456 quarterly premium report, and Form LB-0851 quarterly wage report.
-
Step 2: Enter the Required Tax Details
Complete the chosen form with the required information that applies to your business, such as employee wages, withholding amounts, and contribution data.
-
Step 3: Review and Transmit
Review your form and transmit it to the appropriate state agencies through TaxBandits for a secure and approved filing.
-
Step 1: Choose the Required Form
Select the type of form you want to file. This includes new hire reporting, Form LB-0456 quarterly premium report, and Form LB-0851 quarterly wage report.
-
Step 2: Enter the Required Tax Details
Complete the chosen form with the required information that applies to your business, such as employee wages, withholding amounts, and contribution data.
-
Step 3: Review and Transmit
Review your form and transmit it to the appropriate state agencies through TaxBandits for a secure and approved filing.
Start e-filing with Tennessee today - TaxBandits makes it quick and easy!
Tennessee Payroll Tax Filing — Simple, Transparent Pricing
Pay for more than filing—accuracy, right outcome, and peace of mind.
| No of Forms | First Form | Next 3 Forms | 5-25 Forms | 26-50 Forms | 51-100 Forms | 101-500 Forms | 501-1000 Forms |
|---|---|---|---|---|---|---|---|
| New Hire Reporting | $1 / Employee | ||||||
|
Employer’s Quarterly Contribution Return and Wage Report (Form LB-0456 / Form LB-0851) |
$5.95 | $5.25 | $4.75 | $4.25 | $3.75 | $3.25 | $3.00 |
For high-volume filing, call us at (704) 684-4758 for customized pricing.
Penalties and Corrections for New Hire, Withholding, and Unemployment
Know the penalties and how to correct errors before they impact compliance.
| Form | Penalties | Corrections |
|---|---|---|
New Hire Report |
|
Corrections to previously submitted new hire reports should be made through the Tennessee New Hire Reporting Program portal. Phone: (888) 715-2280 Fax: (877) 505-4761 |
Form LB-0456 / LB-0851 (Unemployment Insurance) |
Late Filing Penalty:
This penalty also applies to intentionally incomplete reports (e.g., missing employee names, SSNs, or wage details). Late Payment Penalty / Interest:
|
File an amended report through Employer e-Services portal. For premium adjustments or refunds, use Form LB-0459 (Claim for Adjustment or Refund). |
Beyond State Payroll Filing: Simplifying All Your Tax Needs
At TaxBandits, we simplify more than just state payroll filings. From Form 941 to 1099, W-2, and beyond, we make tax filing easier for businesses of all sizes. Our platform streamlines federal and state compliance, saving you time and reducing errors, so you can focus on growing your business.
Frequently Asked Questions
No. Tennessee does not require employers to withhold state income tax from employee wages because the state has no personal income tax. However, employers must still comply with Tennessee's new hire reporting and unemployment insurance filing requirements, including Forms LB-0456 and LB-0851.
Most Tennessee employers are required to file:
- New Hire Reports for newly hired or rehired employees
- Form LB-0456 for quarterly unemployment insurance premiums
- Form LB-0851 for quarterly employee wage reporting
These forms help Tennessee track unemployment insurance taxes and employee wage information.
Employers who fail to report or report inaccurate new hire information face penalties of $20 per employee per violation. Penalties can increase to $400 per person if the failure to report involves conspiracy between employer and employee or if intentionally false information is submitted. Late or incomplete reporting also triggers penalties. TaxBandits helps you avoid these penalties with automated new hire reporting.
Form LB-0456 is the Tennessee Quarterly Premium Report used to report:
- Total wages paid
- Taxable wages
- Unemployment insurance premiums due
- Interest or penalties
Employers subject to Tennessee unemployment insurance law must file this form every quarter, even if no wages were paid.
Form LB-0851 is Tennessee Quarterly Wage Report. Employers use it to report individual employee wage details for unemployment insurance purposes. The form is filed together with Form LB-0456 each quarter.
The report includes employee names, Social Security Numbers, taxable wages, and weeks worked.
Both forms are due quarterly on the last day of the month following quarter close:
- Q1 (Jan-Mar) due April 30
- Q2 (Apr-Jun) due July 31
- Q3 (Jul-Sep) due October 31
- Q4 (Oct-Dec) due January 31
Electronic filing through the Employer e-Services portal at Jobs4TN.gov is required. Paper filing is no longer accepted as of 2025.
No. Tennessee requires all employers to file Forms LB-0456 and LB-0851 electronically through the Employer e-Services portal at Jobs4TN.gov. Paper filing is no longer accepted. You can file manually or upload employee wage files using the ICESA text format. This modernization improves accuracy and speeds up processing.
Many businesses use platforms like TaxBandits to simplify electronic filing, reduce errors, and stay compliant with Tennessee unemployment reporting requirements.
Yes. Tennessee requires employers to file Forms LB-0456 and LB-0851 every quarter, even if no wages were paid, no employees worked, or no unemployment contributions are due. Failing to file zero-wage reports may result in penalties. Payment of less than $1.00 is not billed by Tennessee, but you must still file the report.
Complete Form LB-0441 (Report to Determine Status, Application for Employer Number) and email it to EmployerStatus.Rates@tn.gov. If the Tennessee Department of Labor determines you are subject to unemployment insurance, they will mail you an eight-digit Employer Account Number and your assigned UI contribution rate.
Yes. Employers must report employee separations to the Tennessee Department of Labor & Workforce Development using Form LB-0489 (Employer Separation Notice) within 24 hours of separation (voluntary or involuntary). This helps the state maintain accurate records for child support enforcement and other programs. Submit electronically through the Employer e-Services portal.
Premium paying employers: Pay unemployment insurance contributions quarterly on the first $7,000 of each employee's wages (approximately 2.7% for new employers). Reimbursing employers: Reimburse the state dollar-for-dollar for unemployment benefits paid to former employees instead of paying quarterly premiums. Both types file Forms LB-0456 and LB-0851 quarterly through Employer e-Services. Most private employers are premium paying; government agencies may elect reimbursing status.
Yes. Out-of-state employers with Tennessee employees must file Tennessee unemployment reports. If you have employees working in Tennessee (even if your business is based elsewhere), you must: Register with TDLWD, Pay quarterly unemployment contributions, File Forms LB-0456 and LB-0851 quarterly, Report new hires within 20 days. Multi-state employers benefit from using TaxBandits to manage compliance across different state requirements from one platform.
TaxBandits handles all Tennessee payroll tax filings including new hire reports, Form LB-0456 premium reports, and Form LB-0851 wage reports. Our platform tracks quarterly deadlines, prepares forms accurately with error checking, and submits them electronically. You can manage federal and state payroll taxes from one secure dashboard. Start with TaxBandits today and eliminate Tennessee payroll tax filing headaches.
Success Starts with TaxBandits
An IRS Authorized E-file Provider You Can Trust!