Rules & Regulations of the State of Tennessee
Title 0800 - Labor and Workforce Development
Subtitle 0800-10 - Unemployment Insurance Premiums
Chapter 0800-10-01 - Premiums
Section 0800-10-01-.03 - TIME OF PAYMENT FOR NEWLY LIABLE EMPLOYERS ON EMPLOYMENT RECORD

Current through September 24, 2024

(1) The first premium payment of a premium paying employer who becomes newly liable for premiums in any year because of employment performed for such premium paying employer, in accordance with T.C.A. Sections50-7-205(1)(A) and 50-7-205(1)(B), is due and payable on the last day of the month following the month in which liability is established.

(a) The first payment of such employer shall include premiums on all taxable wages paid for employment from the first day of the calendar year in which liability was established.

Authority: T.C.A. §§ 50-7-602 and 50-7-603.

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