Tennessee Payroll Tax and Labor Laws

Get your Tennessee State Tax ID Number 

Click HERE to obtain State Unemployment Tax ID  

Tennessee Wage and Hour Laws 

Minimum Wage 

There is no state-mandated minimum wage law in Tennessee. Employers covered by the Fair Labor Standards Act (FLSA) must follow the federal minimum wage standard of $7.25 per hour.  

Overtime 

There is no state-mandated overtime law in Tennessee for private employers. Covered employers in Tennessee must follow the federal overtime laws as prescribed in the Fair Labor Standards Act (FLSA).  

Pay Frequency 

Tennessee wage laws require employers to pay employee wages no less frequently than once per month. For those employers paying wages once per month, wages are due to employees no later than the 5th day of the succeeding month.   

If an employer pays wages in two or more pay periods per month:  

• Wages earned prior to the 1st day of the month shall be due no later than the 20th day of the following month; and  
• Wages earned prior to the 16th day of the month shall be due no later than the 5th day of the following month.  

For more information on Tennessee’s labor laws, please click HERE.  

Tennessee Unemployment

Taxable Wage Base ($000s):                                              $7,000  

New Employer Rate (% Taxable Wages):       2.7%-  5.0%  (rates vary by industry)  

Employee Tax Rate (% Taxable Wages) :                       None  

Tennessee Income Tax Withholding 

Tennessee does not require state income tax withholding. 

Tennessee State Resources 

Tennessee Department of Revenue  

Tennessee Department of Labor & Workforce Development  

Tennessee Unemployment Department  

Tennessee SUI Rate  

SurePayroll, Inc. and its subsidiaries assume no liability and make no warranties on or for the information contained on these state payroll pages. The information presented is intended for reference only and is neither tax nor legal advice. Consult a professional tax, legal or other advisor to verify this information and determine if and/or how it may apply to your particular situation.  

This website contains articles posted for informational and educational value. SurePayroll is not responsible for information contained within any of these materials. Any opinions expressed within materials are not necessarily the opinion of, or supported by, SurePayroll. The information in these materials should not be considered legal or accounting advice, and it should not substitute for legal, accounting, and other professional advice where the facts and circumstances warrant. If you require legal or accounting advice or need other professional assistance, you should always consult your licensed attorney, accountant or other tax professional to discuss your particular facts, circumstances and business needs.  

Revised 1/1/2024.