Tennessee Electronic Filing Requirements Change Effective January 1, 2019

Electronic filing requirement. Except as otherwise provided in Tennessee Employment Security Law, beginning January 1, 2019, and each quarter afterwards, every employer, and every person or organization who reports wages for employees on behalf of one or more subject employers for state unemployment tax purposes, must file their wage and premium reports electronically, in a format prescribed by the Commissioner of the Tennessee Department of Labor & Workforce Development.

This new requirement does states that if the electronic filing requirement creates a hardship for the employer, person, or organization subject to it, the employer, person, or organization may submit an affidavit to the Commissioner containing a statement made under the penalty of perjury that the employer, person, or organization would suffer an undue hardship by filing the wage and premium reports electronically, and the Commissioner may allow the employer, person, or organization to file the wage and premium reports in a paper format. Any employer, person, or organization that does not have prior approval to file in a paper format, and that is required to file the reports electronically but neglects or refuses to do so, will be considered to have filed an incomplete wage and premium report and will be assessed a penalty.

Note that the required affidavit must be submitted within the first quarter, beginning January 1, 2019, and annually thereafter.

As always, if there are any questions please do not hesitate to contact us.

Josh Kendall

Author Josh Kendall

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