Who Must Report
All organizations doing business in the State of Tennessee, whether they are large
or small, non-profit or for-profit, government or private, must report the following
New employees: All employees who reside or work in
the state must be reported, regardless of whether they are full-time or part-time,
temporary or permanent, salaried or hourly. Volunteers and other non-paid workers
do not need to be reported.
Re-hired or re-called employees: Employees who return
to work after being laid off, furloughed, separated, granted a leave without pay,
or terminated from employment must be reported. If any employee has had a 60-day gap
in pay for any reason, they must be re-reported when they return to work. This
includes teachers, substitutes and seasonal workers.
Temporary employees: Companies that use temporary
employees through an employment agency do not need to report them as new hires. In
these cases, the temporary employment agency is the employer and is responsible for
reporting any employee they hire for an assignment, regardless of the length of the
assignment. Once the employee is hired on and is no longer being paid through the
employment agency, the company is responsible for reporting the new hire.
Temporary employees do not need to be re-reported when assigned to a new client.
However, they do need to be reported as a re-hire if the temporary employee has a
break in service or gap in wages.