Tenn. Code Ann. § 8-27-503: Employees and officials may accept or reject coverage - Compensation of county employee who rejects or opts out of insurance policy

(a) When a county shall so approve and make available to its employees and officials such insurance protections, the employees and officials shall still have the election of accepting or rejecting such coverage.

(b) If a county employee rejects or opts out of an insurance policy offered or provided to the employee by the county under § 8-27-501(a) , the county may compensate the employee up to fifteen percent (15%) of the total premium that would have otherwise been paid by a county on behalf of the employee as long as the county continues to offer such insurance coverage to its employees.