State SUI Directory

Tennessee

TN

SUI / SUTA Rate Data — 2026

Source: Tennessee Department of Labor and Workforce Development

Taxable Wage Base
$7,000
Maximum wages subject to SUI tax per employee per year
SUI Rate Range
0.01% – 10.0%
Experience-rated range for eligible employers
New Employer Rate
2.7%
Standard rate applied before experience rating applies
Voluntary Contributions
Not available
State does not allow voluntary contributions
PFML Program
None
No state-mandated PFML program
State Agency
Tennessee Department of Labor and Workforce Development
Agency responsible for administering unemployment insurance
Official Agency Website
Tennessee Department of Labor and Workforce Development
Visit Agency →

About Tennessee SUI Rates

Tennessee employers pay State Unemployment Insurance (SUI/SUTA) taxes on the first $7,000of each employee's wages per year. New employers start at a rate of 2.7% before experience rating applies. Once rated, Tennessee SUI rates range from 0.01% to 10.0%.

SUI rates are set annually by Tennessee Department of Labor and Workforce Developmentbased on each employer's experience rating — the ratio of benefits charged to the employer's account relative to taxable wages paid. Errors in SUI rate notices are common; Kreto verifies your assigned rate against payroll data and flags discrepancies before protest deadlines pass.

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