§ 50-7-401. Payment
Premiums shall accrue and become payable by each employer for each calendar year in which the employer is subject to this chapter, with respect to wages paid for employment, as defined in § 50-7-207, occurring during the calendar year; provided, that any employer who uses an accrual basis of accounting may report wages when earned […]
§ 50-7-402. Rate of Premiums
Each employer shall pay premiums equal to five and one half percent (5.5%) of wages paid by the employer during each calendar year with respect to employment, except as provided in § 50-7-403. Notwithstanding subsection (a), effective on and after July 1, 1982, any governmental employer referred to in § 50-7-207(b)(3)(A) and (B), who chooses […]
§ 50-7-403. Experience Rating for Employers
Except as provided in § 62-43-113(b)(2)(A)(ii) [repealed] of the Tennessee Employee Leasing Act pertaining to staff leasing companies and the clients of the staff leasing companies, for each twelve-month period beginning July 1, employers shall be classified, in accordance with the experience in the payment of premiums and with respect to benefits charged against their […]
§ 50-7-404. Collection of Premiums — Interest — Procedure When Employer in Default — Priorities — Adjustments — Refunds
Interest on Past-Due Premiums. Premiums unpaid on the date on which they are due and payable, as prescribed by the commissioner, shall bear interest at the rate of one percent (1.0%) prior to July 1, 1983, and one and one-half percent (1.5%) thereafter, for each month or any portion of a month from and after […]
§ 50-7-405. Period, Election and Termination of Employer’s Coverage
Any employing unit that is or becomes an employer subject to this chapter within any calendar year shall be subject to this chapter during the whole of the calendar year. Except as otherwise provided in this section, an employing unit other than one covered under § 50-7-205(5) shall cease to be an employer subject to […]
§ 50-7-406. Rating System for Reorganized Businesses
The division of employment security shall attempt to develop a system of rating employers that will ensure that an employer who goes out of business and reorganizes as a new business with substantially the same owners shall not be rated as a new employer, but the business shall retain the same rating it maintained under […]
§ 50-7-407. Continuous Part-Time Employment — “Reimbursing Employer” Defined
Notwithstanding any other provision of this chapter to the contrary, if a claimant employed by a reimbursing employer on a continuous part-time basis continues to be employed by the reimbursing employer while separated from other employment and is eligible for benefits, any benefits paid will not be considered attributable to the service with the reimbursing […]
§ 50-7-452. Including With Employer’s Annual Premium Rate Notice a Statement of Benefits Charged to Employer’s Experience Rating Account
By January 1, 2013, at the request of the employer, the department shall begin including with an employer’s annual premium rate notice the statement of benefits charged to the employer’s experience rating account that affected that annual premium rate. The department shall include on the annual premium rate notice how an employer may opt in […]