Employer guideRead at source September 28, 2026
Tennessee New Hire Reporting: Deadline, What to Report and How to File (2026)
Tennessee employers must report each new or rehired employee within 20 days of hire to the Tennessee New Hire Reporting Program (Department of Human Services), online, by file transfer, or by fax or mail. Independent contractors are not required. The penalty is $20 per unreported employee after prior notice, and $400 each for an employer and employee who conspire.
Tennessee new hire reporting at a glance
| Item | What the state requires |
|---|---|
| Deadline | Not later than 20 days after the date of hire, or two monthly electronic transmissions 12 to 16 days apart (Tenn. Code Ann. § 36-5-1104) |
| Who must report | Every employer, including government entities and labor organizations, for newly hired and rehired employees |
| What to report | Employee name, address, hire date and SSN (or ITIN); employer name, address and FEIN; state of hire if you report as a multistate employer |
| How to file | Tennessee New Hire Reporting Program website or file transfer, or a W-4, the state form or a printed list by fax or mail |
| Independent contractors | Not required |
| Penalty | $20 per unreported employee after prior notice from the Department of Human Services; $400 each for employer and employee who conspire (§ 36-5-1107) |
| Agency and phone | Tennessee Department of Human Services, through the Tennessee New Hire Reporting Program: 888-715-2280 |
Tennessee writes its own 20-day deadline into state law, and its penalty only applies after the state has warned you. Both points get lost in national summaries. The new hire reporting requirements guide covers the federal rules and other states.
What Tennessee requires on the report
Tenn. Code Ann. § 36-5-1102 requires a report containing the name, address, hire date and Social Security number of each newly hired employee, and the employer's name, address and federal identifying number. The Tennessee New Hire Reporting Program's reporting fundamentals list:
| Required | Optional |
|---|---|
| Employer FEIN (the one used for quarterly wage reports) | Employer payroll address |
| Employer name and address | Employee state of hire (required if you report as a multistate employer) |
| Employee name (first, middle, last) and mailing address | Employee date of birth and gender |
| Employee SSN or ITIN | Whether the Earned Income Tax Credit or health insurance is available |
| Employee date of hire | Whether the employee has left employment |
Section 36-5-1105 says the report is made on a W-4 or, at the employer's option, an equivalent form containing the same data, sent by first class mail, magnetically or electronically in a format the department approves.
Filing with the Tennessee New Hire Reporting Program
Employers can file on the Tennessee New Hire Reporting Program website, which is available around the clock and gives printable confirmation of reports received. Files can be uploaded or sent by FTP. For paper, the Program accepts:
- the Tennessee New Hire Reporting Form;
- a W-4 that is easy to read, with the employer's name, FEIN and address written at the top and the date of hire added in any blank space;
- a printed list from payroll software in at least 10-point type, with the employer's name, FEIN and address at the top.
Fax paper reports toll-free to 877-505-4761 or mail them to Tennessee New Hire Reporting Program, P.O. Box 438, Norwell, MA 02061. The help desk at 888-715-2280 is staffed 8:00 a.m. to 4:30 p.m. Central, Monday through Friday. A payroll or accounting service can also report for you.
Tennessee's 20-day rule and the first paid day
Section 36-5-1104 sets the timing in state law: the report must be made not later than 20 days after the date the employer hires the employee, or, for employers transmitting magnetically or electronically, by two monthly transmissions, if necessary, not less than 12 nor more than 16 days apart. The Program defines the date of hire as the first day an employee performs services for pay.
For employers onboarding in waves, such as distribution centers in the Memphis and Nashville areas or seasonal hospitality in the Smokies, count from the first paid shift of each person, not the class start date on the schedule. If someone accepts, misses the first class and starts with the next one, their 20 days start with the second class. Employees who work only one day and leave before the report is filed are still reported.
Independent contractors
Tennessee does not require contractor reporting. The federal OCSS state contact guide (Tennessee entry updated March 22, 2025) lists "No," and the Program's FAQ says that where the work is based on a contract rather than an employer-employee relationship, you are not required to report under federal law, and the contractor is responsible for reporting their own employees.
Penalties: notice first, then $20 per employee
Section 36-5-1107 sets out a stepped process:
- Notice first: the $20 civil penalty applies only if, after prior notification by the Department of Human Services, an employer fails or refuses to comply. It is charged for each employee not reported.
- Conspiracy: an employer and employee who conspire not to report, or to report falsely or incompletely, are each subject to a $400 civil penalty. Tennessee's conspiracy amount is below the federal $500 cap, and it reaches the employee as well as the employer.
- Appeal: the commissioner assesses penalties by written notice that allows 15 days from mailing to request an appeal, with an administrative hearing if the appeal is timely. An unappealed assessment is final, and amounts owed are due 15 days after the determination is mailed.
The Program's law page says it uses a quarterly federal report to send notices to employers who appear non-compliant, and that reporting new hires under a different FEIN from your quarterly wage reports can make you look non-compliant when you are not.
Rehires, substitutes and returning staff
The Program's guidance on returning workers:
- Rehires and recalls: report employees who return to work 60 days after being laid off, furloughed, separated, granted leave without pay or terminated, and anyone who stayed on payroll through a break in service or gap in pay and returns after 60 days.
- Substitute teachers: report for the first day worked in each school year. Poll workers: report once.
- Temporary agencies: report a worker once, not for each client, and again after a break of 60 consecutive days or more when a new W-4 is required.
Our rehire policy guide covers the HR side of recalls. The Program also runs a lump sum payment reporting module for employers holding income withholding orders with past-due support; call 888-715-2280 to get access.
Reporting across state lines
Tennessee law has a separate section, § 36-5-1103, for employers with employees in two or more states. The Program asks multistate filers to include each employee's state of hire. The parent page explains how to register with the federal Office of Child Support Services.
Hiring in Tennessee
Our Tennessee labor laws guide covers the state's E-Verify rule, minors' files and final pay, and the Tennessee minimum wage page explains how the federal rate applies. Every hire needs a Form I-9, and our E-Verify requirements by state page shows who must use E-Verify.
Boostpoint runs Facebook and Instagram job ads for hourly roles in logistics, manufacturing, healthcare and hospitality. Our 2026 Social Job Advertising Benchmark (891 Boostpoint-managed campaigns on Meta) found a median campaign cost of $13.88 per applicant. That is advertising cost, not cost per hire, and the benchmark is not broken out by state.
Frequently asked questions
How long do employers have to report new hires in Tennessee?
Twenty days. Tenn. Code Ann. 36-5-1104 requires the report not later than 20 days after the date of hire, or, for employers reporting electronically, two monthly transmissions 12 to 16 days apart. The Tennessee New Hire Reporting Program defines the date of hire as the first day the employee performs services for pay.
Where do I report new hires in Tennessee?
To the Tennessee New Hire Reporting Program, run for the Department of Human Services. Report online or by file transfer at tnnewhire.com, fax the state form, a W-4 or a printed list to 877-505-4761, or mail it to P.O. Box 438, Norwell, MA 02061. The help line is 888-715-2280.
What is the penalty for not reporting a new hire in Tennessee?
Under Tenn. Code Ann. 36-5-1107, an employer that still fails to report after prior notice from the Department of Human Services faces a $20 civil penalty for each employee not reported. An employer and employee who conspire to skip or falsify a report are each subject to $400. Assessments can be appealed within 15 days.
Does Tennessee require reporting independent contractors?
No. The federal OCSS state guide lists Tennessee as not requiring contractor reporting. The Tennessee New Hire Reporting Program says that if the work is based on a contract rather than an employer-employee relationship, you are not required to report, and the contractor reports their own employees.
Do I have to report rehired employees in Tennessee?
Yes, when they return 60 days after a layoff, furlough, separation, leave without pay or termination, or after staying on payroll through a gap in pay for 60 days. Substitute teachers are reported for the first day worked each school year, and poll workers only once.
Can I use a W-4 as a Tennessee new hire report?
Yes. Tennessee law says the report is made on a W-4 or an equivalent form with the same data. The Program asks that the W-4 be easy to read, carry the employer's name, FEIN and address at the top, and show the date of hire in any blank space.
Every Tennessee report is a filled shift
If new hire reports are piling up, your hiring is working. If they are not, because applicants are thin, talk to us about social job ads for Tennessee's warehouse, plant, care and hotel roles.
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