{"data":{"id":"us-tn/tenn.-code-ann.-50-7-402","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 50-7-402","heading":"Rate of premiums","body":"(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 .\n(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 .","path":["TN Code","Title 50","Chapter 7"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_tn_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:26Z","sha256":"6463a31222e9dd71ea7196bc7326d3db9ccbbb150a7c7ffa471cee19b7ca2d8a","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-50-7-401","next":"us-tn/tenn.-code-ann.-50-7-403"},"notice":"GroundRules: Original legal text. Not legal advice."}