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State Specific Updates

All Advisor Updates

Tennessee

State Web Site:  www.tennessee.gov
  
General Business Requirement:

Apply to the Secretary of State for a Certificate of Authority to conduct business in Tennessee.

Business Entity Registration Forms

 
Licensing/Registration:

Tennessee Staff Leasing Company/Group Application

Tennessee Staff Leasing Group Guaranty Agreement

Tennessee Employee Leasing Program Information

Tennessee Employee Leasing Act Rules

Unemployment Insurance:

Tennessee Application for Employer Number (SUTA)

Tennessee Application for Client Number (SUTA)

New Employer Rate (2009) = 2.7%
Wage Limit (2009) - $7,000
Employer/Reporting Unit for SUTA contributions:  PEO, using separate client account numbers.  See: Amendment to Staff Leasing Code for SUTA Treatment

Agency Web Site:  Tennessee Dept. of Labor & Workforce Development

State Taxes:

Tennessee Dept. of Revenue - Application for Registration

Tennessee Business Taxes - Forms & Information

Agency Web Site:  Tennessee Dept. of Revenue

Workers’ Compensation:

Rating Bureau – NCCI  

State Specific Requirements for PEO
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Workers’ compensation coverage can be provided by the PEO or client/co-employer.

Exclusive remedy benefits apply to both PEO and client/co-employer.

Agency Web Site:  Tennessee Dept. of Labor & Workforce Development

Benefit Plans:

PEO and/or client can sponsor fully insured benefit plans.

A licensed PEO sponsored self-funded benefit plan may be allowed, if permission is granted by the Insurance Commissioner.  Contact the Department to request the Insurance Commissioner’s “Plan of Self-Insurance for Health Benefits for Staff Leasing Licensees”.

Agency Web Site:  Tennessee Dept. of Commerce & Insurance