Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows. In Tennessee cafeteria plans are taxable for unemployment insurance purposes. 401(k) plan deferrals are taxable unemployment purposes.
Tennessee doesn't have income tax.
The Tennessee State Unemployment Insurance Agency is:
Department of Labor and Workforce Development
500 James Robertson Pkwy., 8th Fl.
Nashville, TN 37245-1200
(615) 741-2486
www.state.tn.us/labor-wfd/ui/ui.htm
The State of Tennessee taxable wage base for unemployment purposes is wages up to $7000.00.
Tennessee requires Magnetic media reporting of quarterly wage reporting if the employer has at least 250 employees that they are reporting that quarter.
Unemployment records must be retained in Tennessee for a minimum period of seven years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of termination.
The Tennessee State Agency charged with enforcing the state wage and hour laws is:
Department of Labor and Workforce Development
Division of Labor Standards
710 James Robertson Pkwy.
Nashville, TN 37243
(615) 741-2858
http://www.state.tn.us/
There is no provision for minimum wage in the State of Tennessee.
There is also no general provision in Tennessee State Law covering paying overtime in a non-FLSA covered employer.
Tennessee State new hire reporting requirements are that every employer must report every new hire and rehire. The employer must report the federally required elements of:
Employee's name
Employee's address
date of hire
Employee's social security number
Employer's name
Employers address
Employer's Federal Employer Identification Number (EIN)
This information must be reported within 20 days of the hiring or rehiring.
The information can be sent as a W4 or equivalent by mail, fax or mag media.
There is a $20.00 penalty for a late report and $400 for conspiracy in Tennessee.
The Tennessee new hire-reporting agency can be reached at 888-715-2280 or on the web at www.tnnewhire.com
Tennessee does allow compulsory direct deposit but the employee's choice of financial institution must meet federal Regulation E regarding choice of financial institutions.
Tennessee has no State Wage and Hour Law provisions concerning pay stub information.
Tennessee requires that employee be paid no less often than semimonthly.
Tennessee requires that the lag time between the end of the pay period and the payment of wages earned in 1st half of month, pay by 5th of next month; wages earned in 2nd half, pay y 20th of next month.
Tennessee payroll law requires that involuntarily terminated employees must be paid their final pay with in 21 working days or next regular payday and that voluntarily terminated employees must be paid their final pay within 21 days or by the next regular payday or by mail if employee requests it.
Deceased employee's wages of $10,000 must be paid to designated beneficiary; if none, then surviving spouse; children if deceased was female and head of household.
Escheat laws in Tennessee require that unclaimed wages be paid over to the state after one year.
The employer is further required in Tennessee to keep a record of the wages abandoned and turned over to the state for a period of 10 years.
There is no provision in Tennessee law concerning tip credits against State minimum wage.
In Tennessee the payroll laws covering mandatory rest or meal breaks are only that all employees must have a 30-minute meal period or rest during shift of 6 hours (not during first hour of shift).
There is no provision in Tennessee law concerning record retention of wage and hour records therefore it is probably wise to follow FLSA guidelines.
The Tennessee agency charged with enforcing Child Support Orders and laws is:
Department of Human Services
Citizens Plaza Bldg., 12th Fl.
400 Deadrick St.
Nashville, TN 37248-0001
(800) 838-6911
www.state.tn.us/humanserv/
Tennessee has the following provisions for child support deductions:
When to start Withholding? 14 days after mailing.
When to send Payment? Within 7 days of Payday.
When to send Termination Notice? "Promptly"
Maximum Administrative Fee? lesser of $5 per month or 5% of payment.
Withholding Limits? 50% of gross minus taxes and child's health insurance premium.
Please note that this article is not updated for changes that can and will happen from time to time.
Types Of Law Practice
Department of Administration
Division of Taxation
One Capitol Hill
Providence, RI 02908-5800
(401) 222-3911
http://www.doa.state.ri.us/
Rhode Island allows you to use the Federal W4 Form to calculate state income tax withholding.
Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows. In Rhode Island cafeteria plans are not taxable for income tax calculation; not taxable for unemployment insurance purposes. 401(k) plan deferrals are not taxable for income taxes; not taxable for unemployment purposes.
In Rhode Island supplemental wages are taxed at a 7% flat rate.
You must file your Rhode Island state W-2s by magnetic media if you are have at least 25 employees and are required to file your federal W-2s by magnetic media.
The Rhode Island State Unemployment Insurance Agency is:
Department of Labor and Training
115 Pontiac Ave.
Cranston, RI 02920
(401) 243-9137
www.dlt.state.ri.us/
The State of Rhode Island taxable wage base for unemployment purposes is wages up to $14,000.00.
Rhode Island requires Magnetic media reporting of quarterly wage reporting if the employer has at least 200 employees that they are reporting that quarter and if at least 20 clients.
Unemployment records must be retained in Rhode Island for a minimum period of four years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of termination.
The Rhode Island State Agency charged with enforcing the state wage and hour laws is:
Department of Labor and Training
Division of Labor Standards
610 Manton Ave.
Providence, RI 02909
(401) 462-8550
www.dlt.state.ri.us/
The minimum wage in Rhode Island is $6.75 per hour.
The general provision in Rhode Island concerning paying overtime in a non-FLSA covered employer is one and one half times regular rate after 40-hour week.
Rhode Island State new hire reporting requirements are that every employer must report every new hire and rehire. The employer must report the federally required elements of:
Employee's name
health insurance
wage withholding address
Employee's address
Employee's social security number
Employer's name
Employers address
Employer's Federal Employer Identification Number (EIN)
This information must be reported within 14 days of the hiring or rehiring.
The information can be sent as a W4 or equivalent by mail, fax or electronically.
There is a $20.00 penalty for a late report and $500 for conspiracy in Rhode Island.
The Rhode Island new hire-reporting agency can be reached at 888-870-6461 or on the web at www.rinewhire.com
Rhode Island does not allow compulsory direct deposit
Rhode Island requires the following information on an employee's pay stub:
Gross and Net Earnings
straight time and overtime pay
hours worked (nonexempt employees)
itemized deductions (upon request of employee)
Rhode Island requires that employee be paid weekly; except salaried employees paid at biweekly, semimonthly, monthly, or annual rate.
Rhode Island requires that the lag time between the end of the pay period and the payment of wages to the employee not exceed nine days.
Rhode Island payroll law requires that involuntarily terminated employees must be paid their final pay by next regular payday; within 24 hours if employer closes down, moves, or merges. Voluntarily terminated employees must be paid their final pay by the next regular payday.
Deceased employee's wages of $150 must be paid to the surviving spouse, adult children, parents, siblings, or person paying funeral expenses (in that order).
Escheat laws in Rhode Island require that unclaimed wages be paid over to the state after one year.
The employer is further required in Rhode Island to keep a record of the wages abandoned and turned over to the state for a period of 7 years.
Rhode Island payroll law mandates no more than $3.86 may be used as a tip credit.
In Rhode Island the payroll laws covering mandatory rest or meal breaks are only that all employees must have 20-minute meal period after 6 hours, with some exceptions.
Rhode Island statute requires that wage and hour records be kept for a period of not less than three years. These records will normally consist of at least the information required under FLSA.
The Rhode Island agency charged with enforcing Child Support Orders and laws is:
Department of Administration
Division of Taxation-Child Support Enforcement
77 Dorance St.
Providence, RI 02903
(401) 222-3845
www.childsupportliens.com/RI/index.html
Rhode Island has the following provisions for child support deductions:
When to start Withholding? 1 week after service.
When to send Payment? Within 7 days of Payday.
When to send Termination Notice? Within 10 days of termination.
Maximum Administrative Fee? $2 per payment.
Withholding Limits? Federal Rules under CCPA.
Please note that this article is not updated for changes that can and will happen from time to time.
Charles J. Read has sinced written about articles on various topics from Accounting Guide, Legal Matters and Accounting Guide. Charles J. Read, CPA has been in the payroll, accounting and tax business for 30 years, the last fifteen in private practice. Mr. Read is the author of "Tax and Accounting Issues in Forming a New Business."To find professional payroll services at a budge. Charles J. Read's top article generates over 22200 views. Bookmark Charles J. Read to your Favourites.
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