Who needs an unemployment insurance account, new hire reporting and workers’ compensation in Tennessee?

Issued by Tennessee Department of Labor and Workforce Development; Tennessee New Hire Reporting Program; Bureau of Workers’ Compensation, at step 6 of 6 in the opening sequence: before the first hire.

Every kind of business in Tennessee

The Tennessee table lists this for every kind of business.

Workers’ compensation insurance is required once the business has five or more employees; part-time staff, minors and working family members all count, and a construction business needs it from the first employee. Report each new hire within 20 days. The unemployment account opens once wages are paid, through the Department’s employer portal.

Checked Oct 21, 2026 against the agency’s page.

Step 6 of 6: Before the first hire

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by Tennessee Department of Labor and Workforce Development; Tennessee New Hire Reporting Program; Bureau of Workers’ Compensation.

Sources and dates

Department of Labor and Workforce Development UI tax rates page (2026 wage base and new employer rate); Bureau of Workers’ Compensation “Who must carry insurance” page. Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.