Quarterly Contribution and Wage Report in Memphis, Tennessee (2026)
Without a Quarterly Contribution and Wage Report on file, your business cannot legally employ staff in Memphis, and you risk penalties and interest for late reporting. This mandatory report, often called a Quarterly Unemployment Tax Report, must be filed with the Tennessee Department of Labor & Workforce Development. Key facts:
- 27 fields to complete — ApronPrep automatically fills 22 of them
- $0–$0 government filing fees for the report itself
- Varies processing timeline; strict quarterly deadlines apply
Analyzed from Quarterly Contribution and Wage Report
81% from one compliance interview
Manual entry or document upload required
Why You Need a Quarterly Contribution and Wage Report
The Quarterly Contribution and Wage Report is mandated by Tennessee's Employment Security Law (Title 50, Chapter 7) and enforced by the Tennessee Department of Labor & Workforce Development (TDOL). This law requires every employer, including those in Memphis, to file detailed wage reports for each employee each quarter to determine their liability for state unemployment insurance (UI) taxes. The report funds Tennessee's Unemployment Compensation Trust Fund, which provides benefits to eligible workers who lose their jobs. Without this report, the state cannot accurately calculate your required UI contributions, leading to immediate compliance violations.
Failing to file or pay on time triggers escalating penalties that directly impact your cash flow and legal standing. Consequences include:
- Penalty assessments for late filing/payment: The state imposes a penalty of 10% of the unpaid contributions for each month the report is late, up to a maximum of 50%.
- Interest on unpaid contributions: Interest accrues on any late UI taxes at a rate set by statute, adding to your total debt.
- Fraud penalties: Willful misreporting or non-reporting can result in penalties of up to 100% of the contributions due, plus potential criminal charges.
- Accumulated penalties and liens can violate the terms of commercial leases or business loans that require good standing with state tax authorities.
- Your state UI tax account going into delinquency can affect your ability to secure surety bonds or business insurance.
Legal code: State unemployment insurance act, employer registration requirements
Recent update: For 2026, the TDOL has mandated that all employers, regardless of size, must file their Quarterly Contribution and Wage Report electronically through the state's designated online system; paper filings are no longer accepted for initial or amended submissions.
Who Needs a Quarterly Contribution and Wage Report?
| Type | Required | Notes |
|---|---|---|
| Restaurant (Full-Service) | Required | Required if you have one or more employees in Memphis, as defined by the Memphis City Code Chapter 6-52, to report city occupational privilege tax withholdings. |
| Bar / Nightclub | Required | Required if you have any employees, including bartenders and servers, as the Memphis occupational tax applies to all wages paid for work performed within the city. |
| Food Truck | Required | Required if you have any employees, including drivers or cooks, and your business is licensed in Memphis, as the report is tied to your city business license and tax account. |
| Coffee Shop / Café | Required | Required if you have employees, per Memphis Code Chapter 6-52; even part-time baristas trigger the filing requirement for the city's occupational privilege tax. |
See which restaurant types need this requirement — and which don't.
See Full Requirements →Field-by-Field Guide (27 Fields)
22 of 27 auto-filledTennessee Employer Account Number (8 digits)
textEnter the 8-digit Tennessee unemployment insurance account number assigned by the Tennessee Department of Labor & Workforce Development (TDLWD) when you registered as an employer.
COMMON MISTAKE: Entering a federal EIN, state tax ID, or a shortened/incorrect account number, which the TDLWD system cannot match, causing immediate rejection.
Federal Employer Identification Number
textEnter your business's 9-digit Federal Employer Identification Number (EIN) as issued by the IRS, formatted as XX-XXXXXXX.
COMMON MISTAKE: Omitting the hyphen, using a Social Security Number (SSN) for a sole proprietorship without employees, or entering an outdated/incorrect EIN, which causes a mismatch with state records.
Type and Nature of Business
textProvide a concise, general description of your primary business activity (e.g., 'Full-Service Restaurant', 'Quick Service Food Establishment').
COMMON MISTAKE: Leaving blank, entering overly vague terms like 'food', or using legal entity types (e.g., 'LLC') instead of operational descriptions, which can delay processing.
NAICS Code
textEnter the 6-digit North American Industry Classification System code that best describes your restaurant's primary activity (e.g., 722511 for Full-Service Restaurants).
COMMON MISTAKE: Using an outdated SIC code, selecting an incorrect code (like one for manufacturing), or omitting leading zeros, which affects your tax rate classification.
Professional Employer Organization Status
checkboxCheck this box ONLY if you are filing this report as the Professional Employer Organization (PEO) itself, not as a client restaurant using a PEO.
COMMON MISTAKE: Clients of a PEO incorrectly checking this box, which triggers a requirement to complete the subsequent PEO-specific fields and leads to a rejected report.
PEO Customer Account Number
textIf you checked the PEO Status box, enter the specific account number assigned to you by the TDLWD for your PEO reporting.
COMMON MISTAKE: A restaurant client of a PEO entering their own Tennessee employer account number here, which creates a data conflict and results in a filing error.
Number of PEO Client Accounts
textIf you are a PEO, enter the total number of client businesses (like restaurants) you are reporting wages for on this consolidated quarterly report.
COMMON MISTAKE: A PEO entering '1' for themselves or a client restaurant entering any number, both of which produce an inaccurate consolidated report and trigger a notice.
501(c)(3) Non-Profit Status
checkboxCheck this box ONLY if your restaurant is operated by an organization with a valid 501(c)(3) determination letter from the IRS, as this affects liability.
COMMON MISTAKE: A for-profit restaurant checking this box in error, which is a misrepresentation of entity type and can lead to penalties for unpaid contributions.
Government Unit or Political Subdivision
checkboxCheck this box ONLY if your restaurant is owned and operated by a city, county, state, or other government entity (e.g., a cafeteria in a municipal building).
COMMON MISTAKE: Privately owned restaurants checking this box, which constitutes an incorrect entity classification and affects contribution requirements.
Number of Workers Employed
textEnter the total number of individuals who performed services for you and received wages subject to unemployment insurance during this calendar quarter.
COMMON MISTAKE: Entering a peak headcount instead of the quarterly average, counting independent contractors, or reporting '0' when you had payroll, which raises a red flag for audit.
ApronPrep auto-fills 22 of 27 fields from a single compliance interview — no re-typing, no guessing what the government expects.
Top 5 Quarterly Contribution and Wage Report Mistakes
1. Mismatched Quarterly Totals
Manually entering totals on Page 1 of Form ML-0400 that don't match the detailed wage breakdowns on Page 2. The state's automated system flags these discrepancies for manual review, which adds 4-6 weeks to your processing timeline and delays the application of your payments. Always run a sum check on your wage reports before filing; use software that auto-calculates and reconciles totals to avoid this common math error.
2. Incorrect Jurisdiction Code for Memphis
Leaving the 'Jurisdiction Code' field blank or entering an outdated/invalid code. For Memphis city wage tax reporting, the correct code must be included to route your payment correctly. Applications with missing or wrong codes are often returned unprocessed, requiring a corrected resubmission that can cause late penalties. Verify the current, active jurisdiction code for Memphis with the Tennessee Department of Labor & Workforce Development before every quarterly filing.
3. Late or Incomplete Payment Submission
Submitting the wage report on time but delaying the associated payment, or submitting payment without the required report voucher. The Tennessee Department of Labor & Workforce Development considers the report and payment as one combined filing. A late or missing payment portion incurs immediate penalties and interest, typically adding $50 or 10% of the tax due (whichever is greater), plus daily interest. Always submit payment via EFT or the state's online portal concurrently with the report.
Skip the Paperwork on Your Quarterly Contribution and Wage Report
ApronPrep auto-fills 22 of 27 fields from one compliance interview.
No credit card required
Quarterly Contribution and Wage Report by City in Tennessee
| City | Fee Range | Timeline |
|---|---|---|
| Knoxville | ||
| Memphis | ||
| Nashville | Not specified on page | Not specified on page |
Timeline: Key Steps for Your Quarterly Filing
Gather Employee Wage & Tax Data
Compile the total wages paid, Memphis occupational privilege taxes withheld, and the number of covered employees for the quarter. You'll need payroll records, your Memphis Business Tax Number, and records of any tax payments already made. The most common error is using incorrect date ranges—ensure your report covers exactly one calendar quarter (Jan–Mar, Apr–Jun, etc.).
Complete the Wage Report Form
Fill out the Memphis Quarterly Contribution and Wage Report form (provided by the Memphis Revenue Division). Accurately transfer the gathered figures into the designated fields for gross wages, tax withheld, and employee counts. Mismatched totals between the wage report and your accompanying tax payment are a leading cause of notices and penalties. ApronPrep's auto-fill can populate recurring business details to reduce entry time.
Submit Report & Remit Payment
File the completed report and submit your tax payment to the City of Memphis Revenue Division. Submission is typically done electronically via the City's tax portal or by mail. You must remit the full amount of occupational privilege tax due for the quarter at this time. Payments received after the due date (the last day of the month following the quarter) incur late fees and interest.
Where to Apply
Applications go to the Tennessee department of unemployment assistance. Local procedures and fees may vary — select your city below.
Other Requirements You'll Need
This is one of 13 requirements for opening a restaurant in Tennessee.
ADA Compliance Self-Certification
federal
Alarm System Permit/Registration
local
Alcohol Server Training Certification
state
Annual Report Filing
state
See all co-required forms and how they connect to your compliance dossier.
See All RequirementsProcessing timelines vary significantly and are not standardly published by the Tennessee Department of Labor & Workforce Development. Processing time depends on the completeness of your report and the volume the department is handling. To get a specific estimate, contact the department directly to confirm their current processing schedule.
There is no government filing fee to submit the Quarterly Contribution and Wage Report. This report is a mandatory operational filing for businesses with employees to report payroll and unemployment tax contributions. However, penalties and interest apply for late or incomplete filings, so timely submission is critical to avoid additional charges.
No, this report is not transferable. It is tied to your specific employer account number with the state. If you move your business, you must update your business address with the Tennessee Department of Labor & Workforce Development and other relevant agencies, such as when updating your City Business License/Registration. Each report is filed for a specific quarter and location.
You do not renew it; you file it every quarter. Reports are due by the last day of the month following the end of each calendar quarter (April 30, July 31, October 31, and January 31). This is a continuous operational requirement as long as you have employees, similar to the recurring need for an Annual Report Filing with the Tennessee Secretary of State.
There is typically no physical inspection for this report. Compliance is audited through desk reviews of your submitted wage data and payroll records by the Tennessee Department of Labor & Workforce Development. They verify reported wages against your tax contributions. This contrasts with permits that involve site checks, like a Certificate of Occupancy.
About This Data
This guide is generated from ApronPrep's compliance dossier system, which uses 53 parallel AI authority experts to discover requirements, then downloads actual forms and generates field-level intelligence for each one.
For Tennessee specifically, we have analyzed compliance dossiers for 3 cities (Knoxville, Memphis, Nashville), generating Rich FILs (Form Intelligence Layers) with 27 form fields analyzed for this requirement. Fee data is sourced from actual county department fee schedules, not estimates.
Our data is verified against official government sources and updated when regulatory changes are detected. If you find an error, please report it — accuracy is our core commitment.
Sources
- State unemployment insurance act, employer registration requirements
- Nashville — Department of Unemployment Assistance / Employment Security
This Form Is One of 60+ Requirements.
ApronPrep discovers every permit your city requires — including the ones generic checklists miss. Pick your city for the complete package.