State unemployment tax (SUTA)
Tennessee Department of Labor and Workforce Development, Division of Employment Security
- Wage base
- $7,000 per employee a year
- New-employer rate
- Check with the stateNot confirmed on the state’s own pages on October 28, 2026. The U.S. Labor Department’s July 2026 summary lists 2.70%; the calculator shows the U.S. example rate, 2.70%.
- Construction
- No separate rate published
Rate year runs July 1 to June 30. Tennessee’s unemployment tax page says new employers' premium rates follow the reserve ratio of their 2-digit NAICS industry; no readable Tennessee page states the 2026–27 rate or a construction figure. DOL’s July 2026 summary lists 2.70%.
State pages read