Tenn. Comp. R. & Regs. 0800-10-03-.10 - RECORDS TO BE KEPT BY EMPLOYING UNITS

(1) The Commissioner may require of any employing unit such reports in connection with such employing unit's business, covered employment, wages, hours of employment, and related matters as the Commissioner deems necessary to the effective administration of the Law.

(2) Books and records of every employing unit subject to the Law must be maintained in such manner as to permit ready comparison or reconciliation between reports required by the Employment Security Law with the information required by the Treasury Department of the United States Government for returns of the excise tax on employers under Section 3301 et seq. of the Internal Revenue Code.

(3) If the employing unit is subject to the Law, and is engaged in business in more than one state, such employing unit shall maintain such records as will enable the employing unit to furnish reports which are required by the Commissioner for services, covered by the Law, by its workers.

(4)

(a) Each employing unit shall keep payroll records which shall show:

1. the time period covered by the payroll,

2. the place of employment within the State, and

3. the scheduled hours per day or week.

(b) For each individual worker and each pay period the payroll records shall show:

1. the individual's entire social security account number;

2. the individual's name,

3. the number of hours for which the individual was paid, except for workers paid on a salary or fixed stipend, and

4. the individual's wages for employment under this Law.

(5)

(a) The worker's place of employment shall be recorded as the city of 10,000 or over in which the worker performs the work.

(b) If the worker is not employed in a city of 10,000 or more, the worker's place of employment shall be recorded as the county in which the worker performs the work.

(c) The place of employment of a worker who performs the work in more than one such city or county shall be recorded as:

1. the city or county in Tennessee in which the worker has the worker's base of operations; or,

2. if the worker has no base of operations in Tennessee, as the city or county in Tennessee from which the worker received principal or immediate direction or control; or,

3. if the place from which the worker receives the principal or immediate direction or control is also outside Tennessee, as the city or county within Tennessee in which the worker has residence.

(6) Each employing unit which has any workers in covered employment shall keep a record for each worker which shall show:

(a) The date on which the worker was hired, rehired, or returned to work after temporary lay-off;

(b) The date when work was terminated by layoff, quit, discharge, or death;

(c) Scheduled hours (except for workers without a fixed schedule of hours, such as those working outside their employer's establishment in such a manner that the employer has no record or definite knowledge of their working hours);

(d) Full-time weekly wage (except for workers such as those on a piece-meal work, commission, or other variable pay basis whose full-time weekly wage is not readily determinable, or where there is no customary full-time week for the particular occupation);

(e) The worker's money wages in each pay period and the worker's total wages for all pay periods in each month showing separately:

1. money wages,

2. the cash value of all other remunerations, including the amount of gratuities (tips) actually received and reported to the employing unit by the worker, or reasonable valuation of the remunerations from that source, and

3. the total of 1. and 2.;

(f) Any special payments for services other than those rendered exclusively in a given month, such as annual bonuses, gifts, prizes, etc., showing separately:

1. money payments,

2. other remunerations

3. total of 1. and 2., and

4. the nature of said payments.

(7)

(a) Each employer shall report quarterly, as prescribed by these Rules, on forms furnished by the Department, on magnetic media or by electronic transmission in the format approved by the Department.

(b) Effective January 1, 1997, employers or employer agents who report 250 or more employees shall file the employer's Wage Report on magnetic media in the format approved by the Department.

(c) The information an employer shall report is:

1. the departmental registration number of the employer, the employer's name, and the address at which payroll records are maintained , 2 the entire social security account number and name of each worker, and 3 such information as may be prescribed on the quarterly wage and premium reports.

(d) Upon notification of liability by the Tennessee Department of Labor and Workforce Development, Division of Employment Security, the employer must submit completed quarterly wage and premium reports for all calendar quarters beginning with the first calendar quarter in which wages were paid during the calendar year in which liability was established and including the most recent completed calendar quarter prior to notification of liability.

(e) All such quarterly wage and premium reports must be submitted by the last day of the month following the month in which notification of liability is given.

(f) Subsequent to the initial reports described above, all wage and premium reports must be submitted in accordance with these Rules.

(8) All records which employing units are required by this regulation to maintain shall be preserved for a period of not less than seven (7) years.

Notes

Tenn. Comp. R. & Regs. 0800-10-03-.10

Original rule certified May 17, 1974. Amendment filed May 26, 1982; effective August 30, 1982. Amendment filed July 8, 1983; effective August 8, 1983. Repeal and new rule filed January 22, 1996; effective May 30, 1996. Amendment filed May 22, 2001; effective September 28, 2001. August 15, 2009, the Secretary of State transferred 0560-02-03 to 0800-10-03 per Chapter 520 of Public Acts of 1999 and T.C.A. 4-5-221(a)(1).

Authority: T.C.A. §§ 50-7-602 and 50-7-603.