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Payroll Tennessee, Unique Aspects of Tennessee Payroll Law and Practice
Tennessee has no State Income Tax. There for there is no State Agency to oversee withholding deposits and reports. There are no State W2's to file, no supplement wage withholding rates and no State W2's to file.
This information must be reported within 20 days of the hiring or rehiring. The information can be sent as a W4 or equivalent by mail, fax or mag media. There is a .00 penalty for a late report and 0 for conspiracy in Tennessee. The Tennessee new hire-reporting agency can be reached at 888-715-2280 or on the web at www.tnnewhire.com Tennessee does allow compulsory direct deposit but the employee's choice of financial institution must meet federal Regulation E regarding choice of financial institutions. Tennessee has no State Wage and Hour Law provisions concerning pay stub information. Tennessee requires that employee be paid no less often than semimonthly. Tennessee requires that the lag time between the end of the pay period and the payment of wages earned in 1st half of month, pay by 5th of next month; wages earned in 2nd half, pay y 20th of next month. Tennessee payroll law requires that involuntarily terminated employees must be paid their final pay with in 21 working days or next regular payday and that voluntarily terminated employees must be paid their final pay within 21 days or by the next regular payday or by mail if employee requests it. Deceased employee's wages of ,000 must be paid to designated beneficiary; if none, then surviving spouse; children if deceased was female and head of household. Escheat laws in Tennessee require that unclaimed wages be paid over to the state after one year. The employer is further required in Tennessee to keep a record of the wages abandoned and turned over to the state for a period of 10 years. There is no provision in Tennessee law concerning tip credits against State minimum wage. In Tennessee the payroll laws covering mandatory rest or meal breaks are only that all employees must have a 30-minute meal period or rest during shift of 6 hours (not during first hour of shift). There is no provision in Tennessee law concerning record retention of wage and hour records therefore it is probably wise to follow FLSA guidelines. The Tennessee agency charged with enforcing Child Support Orders and laws is: Department of Human Services Citizens Plaza Bldg., 12th Fl. 400 Deadrick St. Nashville, TN 37248-0001 (800) 838-6911 www.state.tn.us/humanserv/ Tennessee has the following provisions for child support deductions:
Please note that this article is not updated for changes that can and will happen from time to time.
About the Author: Charles J. Read, CPA has been in the payroll, accounting and tax business for 30 years,
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