How to Hire a New Employee in Tennessee (2026)

Reviewed by DocDraft Legal Team · Tennessee · Last updated 2026-05-18

A new Tennessee hire triggers both federal and state-level obligations from day one. In Tennessee, $7.25 per hour (federal FLSA floor; Tennessee has no state minimum wage law). The statutory anchor is wage statute. Tenn. Code section 50-2-114. Tennessee accepts new-hire reports with the report due within 20 days of hire date. This guide details the Tennessee requirements on minimum wage, UI registration, workers' compensation, E-Verify, posters, and at-will employment.

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Key Considerations

Before the first paycheck, a Tennessee employer has to know the wage floor that applies. $7.25 per hour (federal FLSA floor; Tennessee has no state minimum wage law). Tipped employees follow federal tip credit ($2.13 cash + $5.12 tip credit = $7.25). That floor sits at No Tennessee state minimum-wage statute. Tenn. Code section 50-2-114 (2022) prohibits local minimum-wage ordinances. Federal FLSA 29 U.S.C. section 206 applies.

Three liability-shaped questions follow every Tennessee hire decision. Workers' comp threshold: 5 E-Verify requirement: private employers with 35 or more full-time equivalent employees under the same FEIN are required to use the federal E-Verify employment verification process. At-will status and its exceptions: Employers may legally terminate an employee at any time for any reason, or for no reason without incurring legal liability. However, an employer may not discriminate against any employee on the basis of the employee's race, sex, age, religion, color, national origin, or disability.

The administrative front end in Tennessee has two doors: new-hire reporting and UI tax registration. The new-hire portal is Within 20 days of hire date The UI registration portal is

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Relevant Documents

In Tennessee the hire-side document stack runs from federal Form I-9 through Form W-4 (federal) and the Tennessee state withholding addendum (where applicable), then the Tennessee new-hire report (Within 20 days of hire date), then workers' compensation enrollment paperwork (5). The state wage statute is No Tennessee state minimum-wage statute. Tenn. Code section 50-2-114 (2022) prohibits local minimum-wage ordinances. Federal FLSA 29 U.S.C. section 206 applies.

Relevant Laws

Tennessee Human Rights Act

Prohibits employment discrimination based on race, color, religion, sex, national origin, age, disability, and other protected characteristics. Employers must ensure their hiring practices don't discriminate against protected classes.

Tennessee Employment Security Law

Requires employers to register with the Department of Labor and Workforce Development and pay unemployment insurance taxes. New employers must register within 15 days of hiring their first employee.

Tennessee New Hire Reporting

Employers must report all newly hired employees to the Tennessee New Hire Reporting Program within 20 days of hire. This helps with child support enforcement and reducing fraud in public assistance programs.

Tennessee Workers' Compensation Law

Employers with five or more employees must carry workers' compensation insurance. Construction and coal mining employers must provide coverage regardless of the number of employees.

E-Verify Requirements

Tennessee requires all employers with 50 or more employees to use E-Verify to confirm employment eligibility of new hires. Employers must also maintain copies of documents used to establish identity and work authorization.

Tennessee Lawful Employment Act (TLEA)

Requires all employers to verify the employment eligibility of new hires. Employers can comply by using E-Verify or by maintaining copies of specific identification documents.

Tennessee Wage Regulations

Employers must comply with Tennessee's minimum wage laws (which follow the federal minimum wage of $7.25/hour) and must establish regular pay periods. New employees should receive clear information about their pay rate and schedule.

Tennessee Income Tax Withholding

Tennessee does not have a state income tax on wages, but employers must still withhold federal income taxes. New employees must complete a federal W-4 form for tax withholding purposes.

Regional Variances

Major Metropolitan Areas in Tennessee

Nashville has specific local ordinances that affect employers, including a non-discrimination ordinance that prohibits discrimination based on sexual orientation and gender identity for Metro government employees and contractors. Employers in Nashville should also be aware of local business licensing requirements and potential local tax obligations that differ from other parts of Tennessee.

Memphis employers face unique requirements including a special local business tax and specific wage theft prevention ordinances. Memphis also has its own permitting processes for certain industries and businesses. Additionally, Memphis has implemented certain COVID-19 related workplace safety measures that may still affect some employers.

Knoxville has its own business licensing requirements and local tax considerations. The city also has specific zoning regulations that may affect home-based businesses or certain commercial operations, which could impact hiring decisions for businesses operating in these zones.

Chattanooga has implemented certain local economic development incentives that may affect hiring practices, particularly for businesses in technology and manufacturing sectors. The city also has specific business registration requirements that differ from other Tennessee municipalities.

Special Economic Zones

Due to the presence of federal facilities including Oak Ridge National Laboratory, employers in this area may face additional background check requirements and security clearance considerations when hiring employees who will work on government contracts or in sensitive positions.

Employers in Tennessee counties that border other states should be aware of potential multi-state employment issues if employees live across state lines. This may affect state income tax withholding, unemployment insurance, and workers' compensation coverage requirements.

Industry-Specific Regional Differences

Areas with high tourism activity have specific seasonal employment patterns and may have local ordinances related to temporary workers, work permits for minors (particularly during summer months), and specific alcohol service training requirements for hospitality workers.

Counties with significant agricultural activity may have specific exemptions or requirements related to farm labor, including different minimum wage rules for agricultural workers and seasonal employment considerations that differ from urban areas of Tennessee.

Suggested Compliance Checklist

File the federally-required new-hire report

On hire days after starting

The Tennessee portal is Within 20 days of hire date

Register as an employer with the state UI tax agency

Before first payroll days after starting

Tennessee's registration portal is

Run the federal Form I-9 process at hire

Before first hire days after starting

The employee completes section 1 on or before day one; the employer completes section 2 within 3 business days. Retain per 8 CFR section 274a.2.

Run withholding setup at hire

On hire days after starting

Federal Form W-4 is required for every employee. The Tennessee state withholding addendum (where the state operates a separate income-tax withholding regime) is required in addition.

Check the workers' compensation employer-count threshold for Tennessee

On hire days after starting

5

Decide on E-Verify enrollment for Tennessee hires

Before hire days after starting

private employers with 35 or more full-time equivalent employees under the same FEIN are required to use the federal E-Verify employment verification process.

Reflect the Tennessee at-will rule in the offer letter and handbook acknowledgements

Before first hire days after starting

Employers may legally terminate an employee at any time for any reason, or for no reason without incurring legal liability. However, an employer may not discriminate against any employee on the basis of the employee's race, sex, age, religion, color, national origin, or disability.

Document: employment-offer-letter

Order the mandatory workplace posters

Before hire days after starting

The Tennessee-specific set is: TOSHA Safety and Health Poster; TN Unemployment Insurance Poster; Wage Regulation/Child Labor Poster; Workers' Compensation Posting Notice

Frequently Asked Questions

Tennessee requires the new-hire report to be filed Within 20 days of hire date. The federal anchor for the report itself is the Personal Responsibility and Work Opportunity Reconciliation Act (PRWORA) of 1996.

In Tennessee, the E-Verify posture for private employers is: private employers with 35 or more full-time equivalent employees under the same FEIN are required to use the federal E-Verify employment verification process. Federal contractors with a FAR E-Verify clause must still use E-Verify regardless of state law.

$7.25 per hour (federal FLSA floor; Tennessee has no state minimum wage law). Tipped employees follow federal tip credit ($2.13 cash + $5.12 tip credit = $7.25). The statutory anchor is No Tennessee state minimum-wage statute. Tenn. Code section 50-2-114 (2022) prohibits local minimum-wage ordinances. Federal FLSA 29 U.S.C. section 206 applies.

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