Employer of Record · Tennessee

Employer of Record in Tennessee.
No Income Tax. No Complexity.

Tennessee is one of the most business-friendly states in the US — no income tax on wages, strong at-will protections, and a booming economy anchored by Nashville's tech and healthcare sectors and Memphis's logistics hub. But Tennessee's workers' comp threshold (5 employees), TLEA E-Verify mandate, and Wage Regulation Act create real compliance obligations for out-of-state companies hiring here. WorkGenius becomes your legal employer and manages every Tennessee obligation from day one.

$7.25/hr
Minimum wage (federal)
None
State income tax
5+ employees
Workers' comp threshold

Tennessee by the Numbers

Minimum wage
$7.25/hr
Tennessee follows the federal minimum — no state increase above $7.25/hr
State income tax
None
Tennessee has never taxed wages or salaries; the Hall Income Tax on investment income was fully repealed in 2021
Workers' compensation
5+ employees
Required for employers with 5 or more employees; 1 or more in construction and mining
Final paycheck
Next payday
Due on the next regular payday following termination or resignation — no accelerated deadline
THRA coverage threshold
8+ employees
Tennessee Human Rights Act applies to employers with 8 or more employees — lower than the federal 15-employee threshold
E-Verify (TLEA)
50+ employees
Tennessee Lawful Employment Act requires E-Verify for employers with 50+ employees; document retention for 6–49 employees
The Defining Law

The Tennessee Lawful Employment Act: E-Verify Beyond the Federal Standard

The Tennessee Lawful Employment Act (TLEA) goes significantly further than the federal I-9 requirement. Tennessee requires every employer with 50 or more employees to use E-Verify to confirm the employment eligibility of all new hires. Employers with 6 to 49 employees must either use E-Verify or maintain copies of qualifying identity and work authorization documents for each employee. Sole proprietors with no employees are exempt. For out-of-state companies hiring in Tennessee for the first time — particularly in Nashville's fast-growing tech sector or Memphis's distribution industry — this is the compliance requirement most often missed before a first hire.

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The ABC Test
  • Employers with 50+ employees must use E-Verify for every new hire in Tennessee — federal I-9 alone is not sufficient
  • Employers with 6–49 employees must use E-Verify OR maintain copies of acceptable identity and work authorization documents
  • Violations can result in civil penalties and loss of state licenses or permits
  • The TLEA applies to both full-time and part-time employees — not just full-time hires
  • WorkGenius runs E-Verify for every new Tennessee employee as the legal employer of record
  • As the legal employer, WorkGenius absorbs all TLEA documentation obligations and compliance risk
Tennessee Coverage

What WorkGenius Handles for Tennessee

Tennessee is business-friendly — but workers' comp at 5 employees, TLEA E-Verify mandates, and the Wage Regulation Act carry real compliance risk for the unprepared.

Workers' Compensation Coverage

Tennessee requires workers' comp coverage at just 5 employees (1 in construction and mining). WorkGenius maintains coverage for every Tennessee employee, so you're never exposed as headcount crosses the threshold.

TLEA E-Verify Compliance

WorkGenius runs E-Verify for every new Tennessee hire and maintains compliant documentation records under the Tennessee Lawful Employment Act — covering both the 50+ mandatory E-Verify tier and the 6–49 document-retention tier.

Tennessee Wage Regulation Act

The Tennessee Wage Regulation Act requires wages to be paid on the regular payday established by the employer. WorkGenius manages pay frequency, final paycheck timing (next regular payday), and all required wage statements under state law.

Unemployment Insurance (SUTA)

Tennessee Department of Labor unemployment insurance contributions calculated and remitted on every payroll cycle. New employer rate is 2.7% on the first $7,000 of each employee's wages.

Tennessee Human Rights Act Compliance

The THRA applies to employers with 8 or more employees — lower than the federal 15-employee threshold. WorkGenius employment agreements and policies reflect all THRA anti-discrimination requirements from the moment you cross 8 employees.

Benefits Administration & Termination

ACA-compliant health coverage, 401(k), PTO, and disability insurance — all enrolled and administered. Tennessee's no-income-tax environment makes total compensation packages highly competitive. At offboarding, final pay on the next regular payday, COBRA, and compliant separation documentation.

Tennessee Compliance Dashboard
3 workers · All compliant
Live
Workers' Comp Coverage Check
Passed
Workers' comp coverage confirmed — 5-employee threshold met
E-Verify compliance under TLEA confirmed
No state income tax withholding required
This Week's Payroll
$7.25
Base/hr
$10.88
OT rate (1.5×)
Auto
Calculated
Weekly invoice sent
Every Friday · All-in rate
Sent
Technology-Powered

How WorkGenius Handles Tennessee EOR

Most EOR providers miss Tennessee's workers' comp threshold (5 employees, not 50) and the E-Verify mandate under the Tennessee Lawful Employment Act. WorkGenius handles TLEA compliance, workers' comp, Wage Regulation Act requirements, and SUTA contributions directly in the platform — automatically, on every payroll cycle.

  • Workers' Comp — 5-Employee Threshold
    Tennessee requires workers' compensation coverage once you have 5 or more employees — not 50. WorkGenius maintains coverage for every Tennessee employee from day one, so you never inadvertently operate without required coverage as headcount grows.
  • E-Verify / TLEA Compliance, Built In
    The Tennessee Lawful Employment Act requires E-Verify for employers with 50 or more employees and mandates document retention for smaller employers. WorkGenius runs E-Verify for every new Tennessee hire and maintains compliant documentation — no manual tracking required.
  • No State Income Tax — Payroll Simplified
    Tennessee eliminated its Hall Income Tax in 2021 and has never taxed wages or salaries at the state level. No state income tax withholding means cleaner payroll runs. SUTA at 2.7% for new employers on the first $7,000 of wages and Wage Regulation Act pay timing — all handled automatically.
  • One Weekly Invoice
    A single, transparent weekly invoice covering payroll, taxes, workers' comp, benefits, and compliance. No surprises, no hidden fees.

Other Key Tennessee Compliance Areas

Tennessee is one of the most employer-friendly states — but several important obligations apply that catch out-of-state companies off guard.

Tennessee Lawful Employment Act (TLEA)

E-Verify at 50+ employees

The TLEA requires employers with 50+ employees to use E-Verify for all new hires and employers with 6–49 employees to either use E-Verify or retain copies of qualifying identity and work authorization documents. Violations can result in civil penalties and suspension of state licenses. WorkGenius handles E-Verify and document retention for all Tennessee employees as the employer of record.

Workers' Compensation — 5-Employee Rule

Required at 5 employees

Unlike most states where workers' comp thresholds are higher, Tennessee mandates coverage once you reach 5 employees. Construction and mining employers are required to carry coverage from the very first employee. WorkGenius provides workers' comp coverage for every Tennessee hire — eliminating any exposure as your Tennessee workforce grows.

Tennessee Wage Regulation Act

Final pay: next payday

Tennessee employers must establish regular paydays and pay employees on those designated days. Final wages are due on the next regular payday after separation — there is no accelerated same-day or 6-day deadline as in some other states. The Tennessee Department of Labor enforces the Wage Regulation Act and can assess back wages and civil penalties for violations.

Tennessee Human Rights Act (THRA)

8+ employees

The THRA prohibits discrimination based on race, creed, color, religion, sex, age, national origin, and disability. It applies to employers with 8 or more employees — a lower threshold than the federal Title VII and ADA (both 15 employees). Tennessee courts also recognize the Innovative Workforce Incentive Act framework for non-compete agreements, which are enforceable when reasonable in scope and supported by adequate consideration.

Simple Process

How It Works in Tennessee

From first conversation to fully compliant employment — typically within days.

1

Tell Us What You Need

Workers, roles, locations, and start dates. We tailor the setup to your needs.

2

We Assess & Classify

Our AI runs every worker through California's ABC test. We prepare compliant contracts and payroll setup.

3

Workers Are Employed

Onboarded with California-compliant contracts, benefits enrolled, payroll running from day one.

4

We Handle Ongoing

Payroll runs with daily OT. Taxes filed. Compliance monitored. One weekly invoice.

Tennessee EOR: Common Questions

Does Tennessee really have no state income tax?

Correct. Tennessee has never imposed a state income tax on wages or salaries. The only state-level income-adjacent tax was the Hall Income Tax, which applied to investment income (dividends and interest) only — and that was fully repealed effective January 1, 2021. Tennessee employees receive their full gross wages minus only federal income tax, Social Security, and Medicare. This is a significant competitive advantage for attracting talent to the state and makes Tennessee payroll simpler than most other states. WorkGenius handles all federal withholding and Tennessee-specific payroll obligations, but there is no state income tax to remit.

What is the E-Verify requirement under the Tennessee Lawful Employment Act?

The Tennessee Lawful Employment Act (TLEA) requires every employer with 50 or more employees to use the federal E-Verify system to confirm employment eligibility for all new hires. This goes beyond the federal I-9 requirement, which applies nationwide but does not mandate E-Verify for most private employers. Employers with 6 to 49 employees must either use E-Verify or retain copies of qualifying identity and work authorization documents for each employee. Sole proprietors without employees are exempt. WorkGenius runs E-Verify for every Tennessee hire as the legal employer of record, ensuring full TLEA compliance.

When does Tennessee require workers' compensation coverage?

Tennessee requires workers' compensation insurance once an employer has 5 or more employees. This is a lower threshold than many states, and it catches out-of-state companies off guard when they hire their fourth or fifth person in Tennessee. Construction and mining employers must carry coverage from the very first employee. WorkGenius maintains workers' comp coverage for every Tennessee employee from day one — so you're never exposed as your Tennessee headcount grows past the 5-employee threshold.

What are the final pay rules in Tennessee?

Under the Tennessee Wage Regulation Act, final wages are due on the next regular payday after an employee's separation — whether by termination, layoff, or resignation. Tennessee does not have an accelerated same-day or 6-day deadline like California or Texas. However, the next-payday rule must be strictly observed; late final pay can result in wage claims filed with the Tennessee Department of Labor and civil penalties. WorkGenius manages final paycheck timing and all required offboarding documentation.

How strong is at-will employment in Tennessee?

Tennessee is consistently ranked as one of the strongest at-will employment states in the US. Employers can terminate employees for any reason or no reason, without notice, as long as the reason is not illegal (e.g., discrimination or retaliation). Tennessee courts apply a narrow public policy exception — the Retaliatory Discharge doctrine — but it is interpreted restrictively. There is no implied covenant of good faith and fair dealing in Tennessee employment, and the state has preempted local governments from enacting employment protections above the state level.

Does the Tennessee Human Rights Act have a different threshold than federal law?

Yes. The Tennessee Human Rights Act (THRA) applies to employers with 8 or more employees, compared to the 15-employee threshold for federal Title VII and the Americans with Disabilities Act. This means Tennessee's anti-discrimination law kicks in at a lower headcount. The THRA prohibits discrimination based on race, creed, color, religion, sex, age, national origin, and disability. WorkGenius employment agreements and HR policies comply with THRA requirements from the moment your Tennessee workforce reaches 8 employees.

Employer of Record

Ready to Employ in Tennessee Compliantly?

WorkGenius handles AB5 classification, California payroll, benefits, and every other compliance requirement so you don't have to. Get started today.

No commitment required. Free consultation included.