GroundRules
Tenn. Code Ann. § 50-7-402: Rate of premiums
Where this section sits in the code
- TN Code
- Title 50
- Chapter 7
(a) Each employer shall pay premiums equal to five and one-half percent (5.5%) of wages paid by the employer during each calendar year with respect to employment, except as provided in § 50-7-403 .
(b) Notwithstanding subsection (a), effective on and after July 1, 1982, any governmental employer referred to in § 50-7-207(b)(3)(A) and (B) , who chooses to be a taxpaying, premium paying, employer, as opposed to one who elects to make payments in lieu of premiums, will pay premiums equal to one and one-half percent (1.5%) of wages paid by the employer during each calendar year with respect to employment, except as provided in § 50-7-403 .
Collected 2026-09-17T21:51:56Z. Source file · JSON
Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text. Source · License
Tennessee electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 76 only as a labeled supplement to the newer Open US Law rows. Source