Tennessee Payroll

Did you know that the State of Tennessee does not have a personal income tax law that requires withholding from wages?

Tennessee Income Tax Withholding

Tennessee does not require income tax withholding.

Tennessee Benefits

Tennessee Voting Rights:

Employer Right To Schedule Voting Hours	Pay Deduction For Voting Time Leave
Yes	Prohibited

Tennessee requires employers to allow employees sufficient time off to vote.

All employers in Tennessee must allow employees time off to vote. This summary is restricted to coverage of private employers. Employers must grant employees up to three hours of voting time leave. Employees must apply for voting time leave before noon the day before the election.

Tennessee Compensation

Tennessee has no minimum wage law. Federal minimum wage requirements apply to workers in state.

Tennessee Payroll

Employers covered by Tennessee's wage payment law must pay wages at least semimonthly, wages for the first half of a month by the fifth of the following month and wages for the second half of a month by the 20th of the following month. All private employers that have five or more workers are covered.

Tennessee Unemployment:

Taxable Wage Base ($000s)	New Employer Rate (% Taxable Wages)	Employee Tax Rate (% Taxable Wages)	Period Effective
7,000	1.5 - 6	None	Fiscal Year

Helpful Links for Tennessee Payroll

Tennessee Department of Revenue
Andrew Jackson Building
Room 1200
Nashville, Tennessee 37242-1099
(800) 342-1003

Tennessee Department of Labor & Workforce Development
Davy Crockett Tower
8th Floor
500 James Robertson Parkway
Nashville, Tennessee 37245
(615) 741-2486

Tennessee Laws

Tennessee Regulations