Department of Labor and Workforce Development
Karla Davis, Commissioner
Premium and Wage Reports via Bulletin Board System
The following record types must be submitted when filing Premium and Wage Reports via Bulletin Board System:
| Record Type | Description | Required | Multiples Allowed |
| "A" | Transmitter Record | YES | NO |
| "E" | Employer Record | YES | YES |
| "S" | Employee Record | YES | YES |
| "T" | Total Record | YES | YES ( 1 for each "E" record) |
| "F" | Final Record | YES | NO |
Example Record Transmission for an Employer with 3 Employees: | |||
| Record Type
"A" (Provides Transmitter Information) Example Record Transmission for a Transmitter with multiple Employers Note: A Transmitter (e.g. a payroll service) may transmit records for multiple employers that they represent. In an example of a payroll service submitting Wage and Premium reports for three employers with employer #1 having 3 employees, employer #2 having 5 employees and employer #3 having 2 employees, the record transmission would be structured as follows: Record Type "E" (employer #1) "S" "S" "S" "T" (total for employer #1) "E" (employer #2) "S" "S" "S" "S" "S" "T" (total for employer #2) "E" (employer #3) "S" "S" "T" (total for employer #3) "F" (final record) | |||
|
Bulletin Board System Filing SPECIFICATIONS |
| A - RECORD | ||||||
| LOCATION | FIELD NAME | LENGTH | TYPE | DESCRIPTION | ||
| 1 - 1 | Record Identifier | 1 | A/N | Constant "A"--denotes A record. | ||
| 2 - 5 | Payment Year | 4 | A/N | 4 digit year of the report being prepared | ||
| 6 - 14 | Transmitter's Federal EIN | 9 | A/N | Numeric characters only--Omit hyphens | ||
| 15 - 18 | Taxing Entity Code | 4 | A/N | Constant "UTAX" | ||
| 19 - 23 | Filler | 5 | A/N | Enter spaces | ||
| 24 - 73 | Transmitter Name | 50 | A/N | Enter name of organization submitting file | ||
| 74 - 113 | Transmitter Street Address | 40 | A/N | Enter street address of organization submitting file | ||
| 114 - 138 | Transmitter City | 25 | A/N | Enter city of organization submitting file | ||
| 139 - 140 | Transmitter State | 2 | A/N | Enter the FIPS two character postal abbreviation | ||
| 141 - 153 | Filler | 13 | A/N | Enter spaces | ||
| 154 - 158 | Transmitter Zip Code | 5 | A/N | Enter zip code of organization submitting file. | ||
| 159-163 | Transmitter Zip code Extension | 5 | A/N | If unknown, enter spaces. If known, enter hyphen in position 159 and the four digit zip code extension. | ||
| 164 -193 | Transmitter Contact | 30 | A/N | Title of individual from transmitter organization who is responsible for the accuracy and completeness of the report | ||
| 194 - 203 | Transmitter Contact Telephone Number | 10 | A/N | Telephone number where transmitter may be reached--Enter in order, the three digit area code, the three digit phone exchange, and the four digit phone number. Omit any non-numeric characters. | ||
| 204 - 207 | Telephone Extension/Box | 4 | A/N | Enter transmitter telephone extension or message box | ||
| 208 - 229 | Filler | 22 | A/N | Enter spaces | ||
| 230 - 242 | Total Remittance Amount | 13 | A/N | Enter total amount of premium paid for
this transmission--This is the sum of all "T" record
TOTAL PAYMENT DUE fields ("T" record location 175-185) contained within the transmitted file | ||
| 243 - 248 | Media Creation Date | 6 | A/N | Enter date the file was created in MMDDYY format | ||
| 249 - 275 | Filler | 27 | A/N | Enter spaces | ||
| E-RECORD | ||||||
| LOCATION | FIELD NAME | LENGTH | TYPE | DESCRIPTION | ||
| 1 - 1 | Record Identifier | 1 | A/N | Constant "E"-- denotes E record | ||
| 2 - 5 | Payment Year | 4 | A/N | Enter 4 digit year of the report being prepared | ||
| 6 - 14 | Federal EIN | 9 | A/N | Enter Numeric characters only - Omit hyphens or other editing | ||
| 15 - 23 | Filler | 9 | A/N | Enter spaces | ||
| 24 - 73 | Employer Name | 50 | A/N | First fifty (50) characters of the employer's name. Exactly as registered with TDLWD | ||
| 74 - 113 | Employer Street Address | 40 | A/N | Enter employer's street address | ||
| 114 - 138 | Employer City | 25 | A/N | Enter employer's city | ||
| 139-140 | Employer State | 2 | A/N | Enter the standard two characters FIPS postal Abbreviation for the Employer's State. For Tennessee, enter "TN". | ||
| 141 - 148 | Filler | 8 | A/N | Enter spaces | ||
| 149-153 | Zip Code Extension | 5 | A/N | If unknown, enter spaces. If known, enter a hyphen in position 149 and the employer's four digit zip code extension in the remaining positions. Ex. "0002" | ||
| 154 - 158 | Zip Code | 5 | A/N | Enter the employer's zip code. Ex. "37245" | ||
| 159 - 160 | Filler | 2 | A/N | Enter spaces | ||
| 161 - 162 | Blocking factor | 2 | A/N | Must be "25" | ||
| 163 - 166 | Filler | 4 | A/N | Enter blanks | ||
| 167 - 170 | Taxing Entity Code | 4 | A/N | Constant "UTAX " | ||
| 171 - 172 | State identifier code | 2 | A/N | Must be "47" for Tennessee employers | ||
| 173 - 180 | Tennessee Unemployment Account Number | 8 | A/N | 8-digit numeric employer account number found on the quarterly premium report - Omit any hyphens or other editing | ||
| 181 -187 | Filler | 7 | A/N | Enter spaces | ||
| 188-189 | Reporting Period | 2 | A/N |
Enter the last month of the calendar quarter to which the report applies: 03- -- First quarter | ||
| 190 - 275 | Filler | 86 | A/N | Enter spaces | ||
| S - RECORD | ||||||
| LOCATION | FIELD NAME | LENGTH | TYPE | DESCRIPTION | ||
| 1 - 1 | Record Identifier | 1 | A/N | Constant "S"-- denotes S record | ||
| 2 - 10 | Social Security Number | 9 | A/N | Employee's social security number--if not known enter "I" in position '2' and blanks in positions '3' -'10' | ||
| 11 - 30 | Employee's Last Name | 20 | A/N | Employee's Last Name | ||
| 31 - 42 | Employee's First Name | 12 | A/N | Employee's First Name | ||
| 43 - 43 | Employee's Middle Initial | 1 | A/N | Employee's Middle Initial | ||
| 44 - 45 | State Code | 2 | A/N | Must be '47' for Tennessee employees | ||
| 46 -49 | Filler | 4 | A/N | Enter blanks | ||
| 50 - 63 | Filler | 14 | N | Enter zeros | ||
| 64 - 77 | Employee's quarterlyUnemployment Insurance TOTAL WAGES |
14 | N | Enter quarterly wages subject to unemployment taxes--include tips, 401k, etc. | ||
| 78 - 91 | Unemployment Insurance EXCESS WAGES |
14 | N | Enter quarterly wages in excess of the state U.I. taxable wage base | ||
| 92 - 105 | Unemployment Insurance TAXABLE WAGES |
14 | N | State quarter total wages (Field 9) less state quarter Unemployment Insurance excess wages (Field 10) | ||
| 106 - 129 | Filler | 24 | N | Enter zeros | ||
| 130 - 142 | Filler | 13 | A/N | Enter blanks | ||
| 143 - 146 | Taxing Entity Code | 4 | A/N | Constant "UTAX" | ||
| 147-161 | Tennessee Unemployment Insurance Employer ACCOUNT NUMBER |
8 | A/N | 8-digit numeric employer account number located on the quarterly premium report - Omit any hyphens or other editing | ||
| 162 - 176 | Filler | 15 | A/N | Enter Blanks | ||
| 177 - 204 | Filler | 28 | N | Enter zeroes | ||
| 205 - 211 | Filler | 7 | A/N | Enter blanks | ||
| 212 - 212 | Month 1 Employment | 1 | A/N | Enter "1" if employee covered by U.I. worked during or received pay for the pay period including the 12th day of the 1st month of the reporting period. Enter "0" if employee covered by U.I. did not work and received no pay for the pay period including the 12th day of the 1st month of the reporting period | ||
| 213 - 213 | Month 2 Employment | 1 | A/N | Enter "1" if employee covered by U.I. worked during or received pay for the pay period including the 12th day of the 2nd month of the reporting period. Enter "0" if employee covered by U.I. did not work and received no pay for the pay period including the 12th day of the 2nd month of the reporting period | ||
| 214 - 214 | Month 3 Employment | 1 | A/N | Enter "1" if employee covered by U.I. worked during or received pay for the pay period including the 12th day of the 3rd month of the reporting period. Enter "0" if employee covered by U.I. did not work and received no pay for the pay period including the 12th day of the 3rd month of the reporting period | ||
| 215 - 275 | Filler | 61 | A/N | Enter blanks | ||
| T-RECORD | ||||||
| LOCATION | FIELD NAME | LENGTH | TYPE | DESCRIPTION | ||
| 1 - 1 | Record Identifier | 1 | A/N | Constant "T" | ||
| 2 - 8 | Total Number Employees | 7 | N | Enter the total number of "S" records since the last "E" record. | ||
| 9 - 12 | Taxing Entity Code | 4 | A/N | Constant "UTAX" | ||
| 13 - 26 | Filler | 14 | N | Enter spaces | ||
| 27 - 40 | State quarterly U.I. TOTAL WAGES for Employer | 14 | N | Enter quarterly wages subject to U.I. tax. This is the sum total of all amounts entered in Total Wages (location 64 - 77 of the preceding S record) | ||
| 41 - 54 | State quarterly U.I. EXCESS WAGES for Employer | 14 | N | Enter quarterly wages in excess of the state U.I. taxable wage base. This is the sum of all amounts entered in Excess Wages (position 78 -91 of the "S" record) | ||
| 55 - 68 | State quarterly U.I. TAXABLE WAGES for Employer | 14 | N | Enter state U.I. gross/total wages less quarterly state U.I. excess wages. This is the sum of all amounts entered in Taxable Wages (position 92 -105 of the "S" record) | ||
| 69 - 81 | Filler | 13 | N | Enter zeroes | ||
| 82 - 87 | U.I. Tax Rate This Quarter | 6 | A/N | Enter the employers U.I. tax rate for this reporting period. Enter a decimal point in position 82. (e.g., 2.8% =".02800")< /FONT > | ||
| 88 - 100 | State Quarterly U.I. Taxes Due | 13 | N | Enter U.I. taxes due. Quarterly state U.I. Taxable Wages (position 55 - 68) times U.I. Tax Rate (position 82 -87) | ||
| 101 - 111 | Filler | 11 | N | Enter zeroes | ||
| 112 - 122 | Interest | 11 | N | Enter interest applicable to late payment | ||
| 123 - 133 | Penalty | 11 | N | Enter penalty applicable to late report | ||
| 134 - 144 | Filler | 11 | N | Enter zeroes | ||
| 145 - 148 | Job Skills Fee Rate | 4 | A/N | Enter employers Job Skills Fee Rate for this reporting (e.g., .15% = 0015)< /FONT > | ||
| 149 - 159 | Job Skills Fee | 11 | N | Enter employers' Job Skills Fee due for
this quarter. Quarterly state U.I. Taxable Wages (position 55-68) (times) Job Skills Fee Rate (position 145-148) | ||
| 160 - 163 | Filler | 4 | A/N | Enter blanks | ||
| 164 - 174 | Job Skills Interest Due | 11 | N | Enter late payment applicable to Job Skills Fee | ||
| 175 - 185 | Total Payment Due | 11 | N | Enter the total amount being paid by the employer identified by the previous "E" record. The sum of State Quarterly U.I. Taxes due +"premium interest" + Job Skills Fee Interest + "Penalty" + "Job Skills Fee" | ||
| 186 - 226 | Filler | 41 | N | Enter zeroes | ||
| 227- 233 | Month 1 Employment for Employer | 7 | A/N | Total number of employees covered by U.I. who worked or received pay for the pay period including the 12th day of the 1st month of the reporting period. Total of this field on all "S" records since the last "E" record. | ||
| 234 - 240 | Month 2 Employment for Employer | 7 | A/N | Total number of employees covered by U.I. who worked or received pay for the pay period including the 12th day of the 2nd month of the reporting period. total of this field on all "S" records since the last "E" record. | ||
| 241 - 247 | Month 3 Employment for Employer | 7 | A/N | Total number of employees covered by U.I. who worked or received pay for the pay period including the 12th day of the 3rd month of the reporting period. total of this field on all "S" records since the last "E" record. | ||
| 248 - 275 | Filler | 28 | A/N | Enter Blanks | ||
| F-RECORD | ||||||
| LOCATION | FIELD NAME | LENGTH | TYPE | DESCRIPTION | ||
| 1 - 1 | Record Identifier | 1 | A/N | Constant "F"-- denotes F record | ||
| 2 - 275 | Filler | 274 | A/N | Enter spaces | ||
Governor Bill Haslam
