Current through September 24, 2024
(1) Premium paying employer premiums shall
become due and payable quarterly on or before the last day of the month
following the calendar quarter for which premiums are being paid unless
otherwise specified by these Rules.
(2) At the end of each calendar month, the
Administrator will bill each employer liable for reimbursement payments in lieu
of premiums (other than those participating in a group account and those
electing to make payments pursuant to T.C.A. Section
50-7-403(h)(2)(B)(i))
for an amount equal to the amount of regular benefits plus one-half of the
amount of extended benefits paid during such month that is attributable to
service in accordance with T.C.A. Section
50-7-403(h)(2)(C).
(3)
(a) At
the end of each calendar month, the Administrator will bill each representative
of a group account composed of two or more reimbursing employers and will bill
all governmental reimbursing employers for the amount due by each of the
participants in the group account and by the governmental employers computed in
accordance with T.C.A. Section50-7-403(h)(5)(A).
(b) Such payments become due and payable in
accordance with T.C.A. Section
50-7-403(h)(2)(C).
(4)
(a) At the end of each calendar quarter, the
Administrator will bill each employer liable for reimbursement in lieu of
premiums that has elected to make payments pursuant to T.C.A.
Section50-7-403(h)(2)(B)(i)
for the amount due in accordance therewith.
1. The Administrator will take into
consideration any adjustment that may be necessary at the end of a taxable
year.
2. Such payments become due
and payable in accordance with T. C.A. Section
50-7-403(h)(2)(B)(i).
(b) If any employer has in good
faith erroneously paid premiums or reimbursement payments in lieu of premiums
to the Unemployment Insurance Agency of another State, or of the United States,
on or before due dates provided for in the laws and regulations of the other
State, or the United States, the premiums or reimbursement payments in lieu of
premiums shall become due and payable to the Tennessee Department of Labor and
Workforce Development on the last day of the month following the month during
which the employer is notified of liability for premiums or reimbursement
payments in lieu of premiums under the Tennessee Employment Security
Law.
Authority:
T.C.A. §§
50-7-602
and
50-7-603.
