Quarterly Contribution and Wage Report in Nashville, Tennessee (2026)
Missing a quarterly wage report deadline can trigger payroll tax penalties and freeze your unemployment insurance account — leaving you unable to process employee claims. Tennessee requires all restaurants in Nashville to file a Quarterly Contribution and Wage Report with the Tennessee Department of Labor and Workforce Development, reporting total wages paid and employer contributions for the quarter. This form is also called a quarterly UI (unemployment insurance) wage report. Key facts:
- 27 fields — ApronPrep auto-fills 22
- No government filing fees for this report
- Quarterly deadlines: January 31, April 30, July 31, October 31
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 under the Tennessee Employment Security Law (Tenn. Code Ann. § 50-7-101 et seq.), which requires every covered employer in Tennessee — including Nashville restaurant operators — to report total wages paid and remit unemployment insurance (UI) contributions to the Tennessee Department of Labor and Workforce Development (TDLWD) each quarter. The TDLWD administers the state's UI trust fund through this filing; without it, the department has no mechanism to calculate your contribution liability or credit individual employee wage records. Quarterly deadlines fall on the last day of the month following each calendar quarter: April 30, July 31, October 31, and January 31.
Failing to file or pay on time triggers a cascading set of financial and operational consequences that go beyond a simple late fee. The TDLWD has broad enforcement authority under state law, and Nashville restaurant owners operating without current filings are exposed to the following risks:
- Penalty assessments — the TDLWD imposes statutory penalties on late or unfiled reports; penalty rates are set by the department and applied per delinquent quarter, so multiple missed quarters compound quickly (contact TDLWD to confirm current penalty rate schedules)
- Interest charges — unpaid UI contributions accrue interest from the original due date until paid in full, per Tenn. Code Ann. § 50-7-401
- Fraud penalties — knowingly underreporting wages or contributions can result in fraud assessments under state law, separate from and in addition to standard penalty assessments
- Tax clearance and licensing holds — delinquent UI accounts can block issuance or renewal of other state business registrations and licenses, creating downstream delays for health permits and alcohol licensing renewals
- Personal liability exposure — in certain circumstances, responsible officers of a business entity may be held personally liable for unpaid contributions and penalties
Legal code: State unemployment insurance act, employer registration requirements
Recent update: As of 2024, the Tennessee Department of Labor and Workforce Development has expanded its online portal (Jobs4TN) to support fully electronic quarterly filing and payment, eliminating the need for paper submission for the vast majority of covered employers — confirm current electronic filing requirements with TDLWD for your account type.
Who Needs a Quarterly Contribution and Wage Report?
| Type | Required | Notes |
|---|---|---|
| Restaurant (Full-Service) | Required | Any full-service restaurant with at least one employee on payroll must file the Quarterly Contribution and Wage Report with the Tennessee Department of Labor and Workforce Development under Tenn. Code Ann. § 50-7-403, reporting wages paid and unemployment insurance contributions owed each quarter. |
| Bar / Nightclub | Required | Bars and nightclubs employing bartenders, servers, security staff, or any other W-2 workers are subject to Tennessee's unemployment insurance law (Tenn. Code Ann. § 50-7-205) and must file quarterly wage and contribution reports for all covered employees. |
| Food Truck | Required | A food truck operator who employs one or more workers — even part-time or seasonal staff — meets the employer threshold under Tenn. Code Ann. § 50-7-205(a) and must file quarterly; sole proprietors with no employees are not required to file. |
| Coffee Shop / Café | Required | Coffee shops and cafés with at least one paid employee must report quarterly wages and remit unemployment insurance contributions to the Tennessee Department of Labor and Workforce Development, as coverage applies to any employing unit paying wages in Tennessee under Tenn. Code Ann. § 50-7-205. |
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 your 8-digit Tennessee Employer Account Number assigned by the Tennessee Department of Labor and Workforce Development (TDLWD) when you registered as an employer — this is not your FEIN and not your state withholding account number.
COMMON MISTAKE: Entering a 9-digit FEIN or a 7-digit legacy account number instead of the current 8-digit TDLWD-assigned number causes immediate rejection; locate the correct number on your TDLWD Employer Portal dashboard or your prior quarter's LB-0851 acceptance notice.
Federal Employer Identification Number
textEnter your 9-digit Federal Employer Identification Number in XX-XXXXXXX format exactly as it appears on your IRS CP 575 assignment notice or Form 941.
COMMON MISTAKE: Omitting the hyphen or transposing a digit — even a single character mismatch against IRS records will cause the TDLWD system to flag the filing for manual review, adding 2–4 weeks to processing.
Type and Nature of Business
textEnter a brief, plain-language description of your primary business activity (e.g., 'Full-service restaurant,' 'Food truck operator,' 'Catering services') — this field supports TDLWD industry classification and should match the description you provided at initial registration.
COMMON MISTAKE: Entering a legal entity type (e.g., 'LLC' or 'Corporation') instead of an operational description can create a classification mismatch that flags the account for auditor review.
NAICS Code
textEnter the 6-digit North American Industry Classification System code that best describes your primary business activity — most full-service restaurants use 722511, limited-service restaurants use 722513, and food trucks use 722330.
COMMON MISTAKE: Using a 4-digit SIC code instead of a 6-digit NAICS code, or entering a code that does not match your registered business type, can trigger an industry-classification discrepancy that delays your filing.
Professional Employer Organization Status
checkboxCheck this box only if your business is a licensed Professional Employer Organization (PEO) filing on behalf of client companies — most individual restaurant operators should leave this unchecked.
COMMON MISTAKE: Restaurant owners who use a PEO service to manage payroll sometimes incorrectly check this box for themselves; only the PEO entity itself checks this field, not the PEO's clients.
PEO Customer Account Number
textIf you checked the PEO Status box, enter the TDLWD-assigned PEO customer account number here; if you are not a PEO, leave this field blank.
COMMON MISTAKE: Entering a value in this field when the PEO Status checkbox is unchecked creates a data conflict that TDLWD processors must resolve manually, delaying your filing confirmation.
Number of PEO Client Accounts
textIf you are a licensed PEO, enter the total count of active client accounts covered under this quarterly filing; non-PEO filers must leave this field blank.
COMMON MISTAKE: Non-PEO restaurant operators entering '1' (to represent themselves) in this field signals a PEO relationship that does not exist, which can trigger a compliance audit of the account.
501(c)(3) Non-Profit Status
checkboxCheck this box only if your organization holds a valid IRS 501(c)(3) determination letter, which qualifies you for reimbursing-employer status under Tennessee unemployment law rather than contributing-employer status.
COMMON MISTAKE: Checking this box without an active 501(c)(3) determination — or checking it for a nonprofit that has not elected reimbursing-employer status with TDLWD — can result in an incorrect tax rate assessment and a back-payment notice.
Government Unit or Political Subdivision
checkboxCheck this box only if your entity is a state agency, county, municipality, or other political subdivision subject to Tennessee unemployment law as a governmental employer — this is not applicable to privately owned restaurants.
COMMON MISTAKE: This field is almost never applicable to restaurant operators; checking it incorrectly reclassifies your account to a governmental-employer tax rate structure, which requires a formal account correction request to TDLWD to reverse.
Number of Workers Employed
textEnter the total number of covered workers — full-time, part-time, and temporary — who were paid wages during the pay period that includes the 12th day of the third month of this quarter (i.e., the standard UI reference week count).
COMMON MISTAKE: Reporting total workers paid during the entire quarter instead of workers employed during the reference week is one of the most common errors on this form; it inflates your worker count and can trigger a wage-to-worker ratio audit by TDLWD.
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. Mismatching Wage Totals Between the Summary and Per-Employee Detail
The most common rejection trigger: the total taxable wages reported on the summary section don't match the sum of individual employee wage entries. For example, reporting $48,200 in total wages on the cover sheet while the line-by-line employee breakdown adds up to $47,850 will generate an automatic discrepancy flag. Tennessee LWD's automated system rejects these filings outright — adding 2–3 weeks to your timeline while you resubmit. Double-check your math before hitting submit, or use payroll software exports that populate both sections from the same source data.
2. Using the Wrong Employer Account Number
Entering your Federal EIN instead of your Tennessee Unemployment Insurance (UI) Account Number is a surprisingly frequent error, especially for new restaurant owners who have both numbers on their desk at filing time. Tennessee assigns a separate 8-digit UI Account Number when you register with LWD — it is not your EIN. A filing submitted under the wrong account number will either be rejected or posted to the wrong account, triggering a delinquency notice on your actual account. Your UI Account Number appears on your Tennessee Employer's Quarterly Report booklet or your LWD online account dashboard.
3. Omitting Employees Who Earned Wages But Had No Hours in the Quarter
Restaurant owners sometimes leave out tipped employees who worked only part of the quarter or seasonal staff who had earnings but were terminated before the quarter closed. Tennessee requires you to report every employee paid wages during the quarter — even if they worked a single shift. Omitting even one employee can trigger a wage discrepancy audit and a request for amended returns, which typically adds 3–4 weeks and can result in interest charges on any underpaid contributions. Cross-reference your payroll register against your employee list before finalizing 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 |
Government Filing Fees
Not specified on page
Timeline: Not specified on page
Complete online registration with Tennessee Department of Labor & Workforce Development to obtain eight-digit employer account number
Register your business on the Tennessee Department of Labor & Workforce Development (TDLWD) online employer portal at www.tn.gov/workforce. You'll need your federal EIN, business legal name, mailing address, and authorized contact information. This registration generates your eight-digit UIT account number, which you must use on all quarterly reports and premium payments — restaurants commonly delay reporting because they're still waiting for this number. Duration: 1-2 hours (immediate account confirmation).
Determine liability status based on business type, number of employees, and wages paid
Review your payroll records to confirm whether your restaurant meets Tennessee's unemployment insurance liability threshold: generally, you're liable if you have one or more employees or paid $1,500+ in wages in any calendar quarter. Sole proprietors and partners not drawing wages are typically exempt. Contact TDLWD if your business structure is unclear (e.g., S-corp, LLC with employee-owners). Duration: 30 minutes.
If operating as or through a PEO, complete separate online registration for PEO customer account
If you use a Professional Employer Organization (PEO) for payroll and HR, complete TDLWD's separate PEO customer registration to link your account to the PEO's master account. You'll need your PEO's UIT account number and authorization from the PEO. PEOs must register before you can file reports under their account. Duration: 1-2 hours.
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 RequirementsThe Quarterly Contribution and Wage Report is not a permit with an approval timeline — it is a mandatory filing you submit to the Tennessee Department of Labor & Workforce Development each quarter. You must file by the deadline specified for your quarter (typically the last day of the month following the quarter end); late submissions incur penalties. Contact the Tennessee Department of Labor & Workforce Development to confirm current filing deadlines and any grace periods for your business.
There are no government filing fees for submitting the Quarterly Contribution and Wage Report to Tennessee — the filing itself is free. However, you are responsible for remitting the actual unemployment insurance contributions and wage taxes owed based on your payroll; these are separate from the filing fee and vary by business payroll. Not legal advice — contact the Tennessee Department of Labor & Workforce Development or a payroll professional to confirm your specific contribution obligations.
A Quarterly Contribution and Wage Report is tied to your specific employer account and payroll records, not a physical location — if you relocate your restaurant or expand to a second location, you will continue filing under your existing account unless you open a separate legal entity. If you establish a new restaurant with a separate Application for Employer Identification Number, that new business will need its own separate account and filing requirements. Contact the Tennessee Department of Labor & Workforce Development to discuss how location changes or multi-unit expansion affects your filing obligations.
The Quarterly Contribution and Wage Report is not renewed — it is a recurring mandatory filing you submit every quarter for as long as you have employees in Tennessee. You must file four times per calendar year (one report per quarter) as long as your restaurant is operating and has active payroll. Failure to file or late filing results in penalties assessed by the Tennessee Department of Labor & Workforce Development.
Missing a Quarterly Contribution and Wage Report deadline triggers penalties and may result in your employer account being flagged for non-compliance by the Tennessee Department of Labor & Workforce Development. Continued non-filing can jeopardize your unemployment insurance coverage and expose your restaurant to wage claims and liens. If you have missed a filing, contact the Tennessee Department of Labor & Workforce Development immediately to file any outstanding reports and discuss penalty relief options.
Yes — you must file a Quarterly Contribution and Wage Report every quarter for any quarter in which you had employees on payroll, even if employment is seasonal or varies by quarter. If you have zero employees in a given quarter, you may still be required to file a report showing zero wages; contact the Tennessee Department of Labor & Workforce Development to confirm your filing obligations for quarters with no active payroll. Filing accurately and on time protects your business from penalties and audit risk.
The Quarterly Contribution and Wage Report is a state-level employment filing requirement separate from your City Business License/Registration — you must maintain both in Nashville. Your business license proves you are authorized to operate in the city; the quarterly report proves you are complying with state unemployment insurance and wage reporting requirements. Having all required filings current protects you during inspections and ensures you remain in good standing with both the city and state.
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.
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