At the end of each quarter, the employer's quarterly unemployment report becomes due at the end of the next month (i.e. 1st quarter ends March 31, they have until April 30th to file their quarterly report). If no report is received by the due date, then our delinquent cycle begins. Approximately three weeks after the due date a delinquent notice is mailed. This notice lets the employer know they haven't filed for the quarter and given them some options they can respond with;
- Quarterly report already sent
- Quarterly report is attached
- Quarterly report was filed under a different number
- The business was closed as of this date
30 days after notice, if the report hasn't been received, then the Notice of Pending Assessment is certified mailed to the employer. This certified mailing gives the employer 30 days to submit the report or the assessed value listed on the notice will be charged against the employer for that quarter (called the assessment date). Two weeks prior to the assessment date auditors will mail out subpoenas requesting the employer to show in person with their quarterly information or provide it by mail, email or fax to avoid the assessment.
Tennessee Department of Labor and Workforce Development/Unemployment/UI Tax-Employer Accounts-Large Audit