Tennessee Unemployment Insurance Employer Account (Report to Determine Status, LB-0441): Nashville restaurant guide

TN Dept. of Labor & Workforce Development — Employer Accounts

What it is

Registers you as a Tennessee employer for state unemployment insurance premiums. Every Tennessee employer must complete the online registration; once approved you get an eight-digit employer account number and your premium rate.

When a restaurant needs it

You become liable once you pay $1,500 or more in gross wages in a calendar quarter or have at least one employee in 20 different weeks of the year — in practice, register before your first payroll.

How to apply

Register for a new employer account in the Jobs4TN Unemployment Employer e-Services portal (self-service, paperless, instant account number). The paper alternative is Form LB-0441, Report to Determine Status, mailed to Employer Accounts, 220 French Landing Drive 3-B, Nashville TN 37243-1002.

Documents you’ll need

• FEIN
• Entity details and owners/officers
• Date of first Tennessee payroll and expected wages
• Business activity (restaurant)

Good to know

Tennessee has no state income tax on wages (the Hall tax on investment income was repealed for 2021), so there is no state withholding registration — unemployment insurance is the only state payroll account.

Official source

TN Labor — Unemployment insurance tax for employers · TN Labor — UI premium rates and taxable wage base

Last reviewed 2026-10-06. Guidance only, not legal advice.