INFORMATION FOR COMPLETING STATUS APPLICATION
Enclosed is a Report to Determine Status/Application for Employer Number. The Tennessee Employment Security Law and Regulations requires each employing unit in Tennessee to file this report with the Department of Labor and Workforce Development for the purpose of determining status. If you answer “Yes” to question 7(d) or any one of the questions in items 8, 9 or 10 on the status application, you are liable for unemployment insurance coverage with this department. Please complete and submit the enclosed form as soon as you have paid wages for services performed in Tennessee.
The requirements for liability are:
REGULAR BUSINESS EMPLOYERS
Items 8 A and B on the status application do not pertain to farm or household employees.
Item 8A. During some part of a day in each of twenty calendar weeks of a calendar year, did you
employ or do you expect to employ one or more persons? (The weeks need not be consecutive
and both full and part-time workers are counted.)
OR
Item 8B. Have you paid or do you expect to pay wages of $1,500 or more in any calendar quarter?
HOUSEHOLD EMPLOYERS
Item 9A. Did you have or do you expect to have a calendar quarter in which you paid household
employee(s) $1,000 or more in cash wages? If so, you are liable for all wages paid during
that year and the following calendar year.
AGRICULTURAL EMPLOYERS
Item 10A. During some part of a day in each of twenty weeks of a calendar year did you employ or do
you expect to employ ten or more persons? (The weeks need not be consecutive and both full
and part-time workers are counted.)
OR
Item 10B. Have you paid or do you expect to pay wages of $20,000 or more in any calendar quarter?
Leave the space under Item 1 for Federal Number blank if you have not yet been assigned a FEIN (Federal Employer Identification Number). You will receive a letter asking for this number after we establish your state account. Return the letter with your FEIN when you receive the number from the Internal Revenue Service.
If you are completing quarterly reports and/or the Application for Transfer of Experience Rating (LB-0483), please return them in the same envelope with this application. DO NOT write in the box titled State Account Number if you are submitting quarterly Premium (LB-0456) and Wage (LB-0851) Reports along with this application. Your new number will be recorded here when assigned.
Anyone who is paid for personal services by a corporation is considered to be an employee of the corporation even if that person is an officer and/or owns stock in the corporation.
NOTE: PLEASE BE SURE TO SIGN YOUR STATUS APPLICATION at the bottom and include the appropriate information. Also, complete both pages of your Status Application form.
Failure to complete both pages of the application or to provide sufficient information upon which to correctly classify the industry code will result in the highest new employer rate being assigned.
LB-0441 (Rev.08-23) Page 3 RDA 1559
Mail To: TN Dept of Labor and Workforce Development
Division of Employment Security
Employer Accounts/Employer Services
220 French Landing Drive, 3-B
Nashville TN 37243-1002
PREMIUM RATE INFORMATION
New employers in Tennessee are initially subject to a “new employer” rate until their account has been subject to premiums and chargeable with benefits for thirty-six consecutive months ending on the computation date (December 31 of each year). They then become eligible, beginning on the next July 1, for a premium rate based on their individual reserve experience.
New employer rates are determined separately for each major industry group based on the combined reserve experience of each industry group as a whole. Presently, all industries, starting July 1, 2021, have a new employer rate of 2.7%. The new employer rates for construction, mining, and manufacturing, for prior years, are listed below.
● NAICS Manufacturing Sector 31 includes food, beverage, and tobacco products, as well as textiles,
leather, and apparel products.
■ NAICS Manufacturing Sector 32 includes wood products, paper products, printing and related support
activities, petroleum and coal products, chemical manufacturing, plastics and rubber products, and
nonmetallic mineral products.
◆ NAICS Manufacturing Sector 33 includes metal products, machinery, computer and electronic products, electrical equipment, appliances, transportation equipment, and furniture manufacturing.