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Paper Reporting

TO OBTAIN BLANK PREMIUM AND WAGE REPORT FORMS

WRITE TO: TENNESSEE DEPARTMENT OF LABOR AND WORKFORCE DEVELOPMENT
  EMPLOYMENT SECURITY DIVISION
  EMPLOYER SERVICES
  220 FRENCH LANDING DRIVE
  NASHVILLE, TENNESSEE 37245-3555
   
PHONE: EMPLOYER SERVICES
  (615) 741-2486

GENERAL INFORMATION AND INSTRUCTIONS

A quarterly Premium (Form LB-0456) and Wage (Form LB-0851) Report is required from all employers covered under Tennessee’s Unemployment Insurance (UI) law. The Premium Report must be submitted with the appropriate payment by the date due, even if no wages were paid during the quarter.

It is important that an original agency-provided form is used (NO PHOTOCOPIES PLEASE) and that instructions are closely followed. The data you provide on the form will be imaged and read by scanning equipment, using Image and Intelligent Character Recognition (IICR) and Optical Character Recognition (OCR). Your data can be either hand-printed or machine-printed (using a typewriter or printer) in black ink only. Gray hand-print boxes and instructions indicate the items to be completed. If a typing error is made, use white-out or erase completely. Please Do Not Over-type. NOTE: Follow the instructions and examples shown above the areas on the report that you are completing. Use the example applicable to your use of hand-written or machine-printed.

FONT SIZE AND TYPES:
If data is machine-printed, use one of the following 12-point fixed pitch fonts: OCR-A, OCR-B, COURIER NEW, LINE PRINTER or MS LINE DRAW.

If your federal employer identification number (FEIN) as printed on the report is incorrect, send a letter to correct the FEIN. Please Do Not Change FEIN on Form. Other business changes such as address, ownership, name, etc. should also be made by submitting a letter explaining the circumstances.

INSTRUCTIONS FOR COMPLETING THE PREMIUM REPORT

Note: The monthly employment data reported on the Premium Report should be a count of all full-time and part-time employees who worked during or received pay (subject to UI law) for the payroll period which included the 12th of the month. If none, enter zero.

Item 1: Enter gross wages paid to all employees, including part-time and temporary, in this calendar quarter. Wages should include employee contributions to 401K and cafeteria plans. Negative wage items cannot be included. See your Handbook for Employers or UI Law with Regulations for definitions of employment, wages and reportable workers.
Item 2: Enter the amount of wages paid during the quarter that is in excess of the taxable wage base. Only the first $9,000 paid to each employee during the calendar year is subject to UI tax. For example, employee John Doe earns $3,000 per quarter. He is the only employee. His wages would be reported as shown below.

 

  1st Qtr. 2nd Qtr. 3rd Qtr. 4th Qtr.
         
Item 1: $3,000.00 $3,000.00 $3,000.00 $3,000.00
Item 2: ---0--- ---0--- ---0--- 3,000.00
Item 3: 3,000.00 3,000.00 3,000.00 ---0---

 

Item 3: Subtract Item 2 from Item 1. Enter the difference. This figure cannot be a negative amount.
Item 4: Multiply Item 3 by the premium rate shown. Enter the resulting figure.
Item 5: Enter the interest due for the delinquent premiums applicable to this quarter only. Compute interest at 1.5%, of the amount of premiums due this quarter, for each month or fraction thereof that the payment on this report is late.
Item 6: Multiply Item 3 by the Job Skills Fee rate shown on this line. Enter the resulting figure. If this agency has printed "NOT APPLICABLE" on this line and no rate is present, do not enter anything on line 6 or line 7.
Item 7: Enter the interest due for the delinquent Job Skills Fee applicable to this quarter only. Compute interest at 1.5%, of the amount of Job Skills Fee due this quarter, for each month or fraction thereof that the payment on this report is late.
Item 8: Enter the late filing penalty due for the delinquent report applicable to this quarter only. Late filing penalty is computed at $10.00 per month or fraction thereof. The maximum late filing penalty is $50.00 per quarter. This penalty also applies to intentionally incomplete reports, i.e. missing Social Security numbers, names, etc.
Item 9: Enter the amount of any under or over-payment from a prior quarter and either add or subtract this amount to arrive at the total due on line 10.
Item 10: Enter the total of lines 4-9 as Total Due. Make check payable to Tennessee Department of Labor and Workforce Development.
Item 11: Please sign, title, and date the premium report and provide your phone and fax numbers.


NOTE: Tennessee Job Skills Fee (JSF) - Effective January 1, 1999, employers with reserve ratios greater than 0.0% and less than 12.0% must pay a Tennessee Job Skills Fee of 0.15% of the first $9,000 paid to each employee during a calendar year. This fee is only in effect when Premium Table 6a is in effect. (Premium Table 6a reduces rates by 0.15% from Premium Rate Table 6b for employers subject to the JSF so that the JSF does not increase the total cost to the subject employers.)

INSTRUCTIONS FOR COMPLETING THE WAGE REPORT

  1. TOTAL WAGES: Enter the sum of individual wage items. (Figure should equal total wages in Item 1 on premium report.)
  2. Individual Wage Items:
    • Enter the social security number of every worker whose wages are included in total wages reported on the premium report.
    • Enter the first initial, middle initial and first six (6) letters of the last name of each worker.
    • TOTAL WAGES PAID THIS QTR: Enter the total gross wages and special payments made to each employee during the quarter. Enter the total paid each employee regardless of whether the employee exceeded the taxable wage base for the year. Do not show credit or minus items to adjust for over-reported employee wages in prior quarters. Any adjustments to prior quarters' wages must be made by using LB-0459 Claim for Adjustment or Refund.
  3. TOTAL WAGE ITEMS THIS REPORT: Enter the total number of wage items (individuals) included on this report.
  4. FILED ON CD/DISKETTE: Mark the box below this heading if wage items are filed on magnetic media.
  5. TOTAL WAGES THIS PAGE: Enter the sum of the wage item amounts shown on this page only. Each page must have a page total and the sum of the page totals must equal both TOTAL WAGES on the Wage Report and ITEM 1 on the Premium report.
  6. Sign, Title and Date the Wage Report in the space provided.
  7. The Wage Report (LB-0851) provides space to report 33 wage items. If you are reporting more than 33 employees, you can contact us at 615-741-3280 to request a supply of Form LB-0852 Wage Continuation Sheets or you can follow the instructions below for reporting wage information on plain paper attachments. In fact, these instructions can be used to report all your employees on a plain paper attachment, rather than attempting to list the individual employee wage information on the pre-printed wage report form itself.

INSTRUCTIONS FOR REPORTING EMPLOYEE WAGE INFORMATION ON PLAIN-PAPER ATTACHMENTS

Employee wage item information can be printed on plain paper and attached to the Wage Report. If you have Adobe Acrobat Reader, you can view a sample wage list by clicking here.

If you do not have Adobe Acrobat Reader, click here to get it.
Download Acrobat Reader

Please follow the instructions below and the sample wage list for printing lists of employee wages that can be read by this agency's scanning equipment.

  1. Employee information should be legibly printed on standard 8.5” X 11” white, 20-lb. (minimum), plain office paper.
  2. All information on the page should be printed on a laser printer, or its equivalent, in a fixed-pitch font type and 12-point font size with all letters in UPPER CASE. Font types, in order of preference, are OCR-A, OCR-B, Courier New. If using BOLD, then ALL items must be printed in BOLD.  Do not use impact or dot-matrix printers or print on green or blue bar paper.
  3. The data should be printed length-wise (portrait-style) on the page with no more than 24 employees listed per page.
  4. The Employer Name, TDLWD Account Number, and Qtr/Yr must be printed on the same row positioned ½-inch from the top on each page.
  5. Employee information should be double-spaced and printed on only one side of the paper.
  6. Print the first employee 1½-inch from the top of the page. Print the last employee at least 1½-inch from the bottom of the page. Print the Social Security Numbers column at a left 1-inch margin. Print the Total (Gross) Wages column at a right 1-inch margin. All the remaining columns should begin and end a minimum of 1/4-inch apart.
  7. List information for each employee only once in five separate columns in the following order: Social Security Number, First Name (left-justified), Middle Initial, Last Name (omit JR, SR, III, MD, etc.), and employee's Total (Gross) Wages paid this quarter.
  8. Wage amounts should be right-justified and include a decimal (do not round off), but there should be no commas or dollar signs.
  9. Employees with zero or negative quarterly wage amounts are not to be listed on the report or included in the Total Wages figure of the report.
  10. A Page Total, in alignment with the Total (Gross) Wages column, should be printed ½-inch from the bottom of each page.
  11. IMPORTANT: The agency-provided Wage Report should be signed, dated and returned to us with the Total Wages for the entire report entered in the correct field and your wage list(s) attached.
  12. All documents must be originals.  DO NOT SUBMIT PHOTOCOPIES or FAXES when filing your Quarterly Wage Report or Continuation Sheet(s).

If you have any questions regarding wage reporting on paper, please call an agency representative at (615) 741-3280.

Completed Premium and Wage Reports and payments should be mailed to:

State of Tennessee
Department of Labor and Workforce Development
Employer Accounts Operations
P. O. Box 101
Nashville, Tennessee 37202-0101