[Effective 12/1/2023]

(a)Payments of Benefits. Benefits shall be payable from the fund in the manner provided by this section. All benefits shall be paid through employment offices in accordance with regulations the commissioner prescribes. Notwithstanding any other provision of this chapter to the contrary, any amount of unemployment compensation payable to any claimant for any weeks if not an even dollar amount, shall be rounded to the next lower full dollar amount.

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Terms Used In Tennessee Code 50-7-301 v2

  • Code: includes the Tennessee Code and all amendments and revisions to the code and all additions and supplements to the code. See Tennessee Code 1-3-105
  • State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
  • United States: includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
  • written: includes printing, typewriting, engraving, lithography, and any other mode of representing words and letters. See Tennessee Code 1-3-105
  • Year: means a calendar year, unless otherwise expressed. See Tennessee Code 1-3-105
(b)Weekly Benefit Amount. An individual’s weekly benefit amount shall be the amount appearing in column B in the Benefit Table corresponding to the line on which in column A of the Benefit Table there appears the average total wages for insured work paid to the individual in the two (2) calendar quarters in the individual’s base period in which the total wages are highest. “Total wages for insured work,” as used in this section, is deemed to mean all remuneration paid to an employee in the base period by employers subject to this chapter.

BENEFIT TABLE

(Effective for benefit years established on and after July 5, 1992)

COLUMN A COLUMN B

Average Wages Paid in HighestWeekly Benefit

Two Quarters of Base Period Amount

$ 780.01 through $ 806.00$55.00

806.01 through 832.00 56.00

832.01 through 858.00 57.00

858.01 through 884.00 58.00

884.01 through 910.00 59.00

910.01 through 936.00 60.00

936.01 through 962.00 61.00

962.01 through 988.00 62.00

988.01 through 1,014.00 63.00

1,014.01 through 1,040.00 64.00

1,040.01 through 1,066.00 65.00

1,066.01 through 1,092.00 66.00

1,092.01 through 1,118.00 67.00

1,118.01 through 1,144.00 68.00

1,144.01 through 1,170.00 69.00

1,170.01 through 1,196.00 70.00

1,196.01 through 1,222.00 71.00

1,222.01 through 1,248.00 72.00

1,248.01 through 1,274.00 73.00

1,274.01 through 1,300.00 74.00

1,300.01 through 1,326.00 75.00

1,326.01 through 1,352.00 76.00

1,352.01 through 1,378.00 77.00

1,378.01 through 1,404.00 78.00

1,404.01 through 1,430.00 79.00

1,430.01 through 1,456.00 80.00

1,456.01 through 1,482.00 81.00

1,482.01 through 1,508.00 82.00

1,508.01 through 1,534.00 83.00

1,534.01 through 1,560.00 84.00

1,560.01 through 1,586.00 85.00

1,586.01 through 1,612.00 86.00

1,612.01 through 1,638.00 87.00

1,638.01 through 1,664.00 88.00

1,664.01 through 1,690.00 89.00

1,690.01 through 1,716.00 90.00

1,716.01 through 1,742.00 91.00

1,742.01 through 1,768.00 92.00

1,768.01 through 1,794.00 93.00

1,794.01 through 1,820.00 94.00

1,820.01 through 1,846.00 95.00

1,846.01 through 1,872.00 96.00

1,872.01 through 1,898.00 97.00

1,898.01 through 1,924.00 98.00

1,924.01 through 1,950.00 99.00

1,950.01 through 1,976.00 100.00

1,976.01 through 2,002.00 101.00

2,002.01 through 2,028.00 102.00

2,028.01 through 2,054.00 103.00

2,054.01 through 2,080.00 104.00

2,080.01 through 2,106.00 105.00

2,106.01 through 2,132.00 106.00

2,132.01 through 2,158.00 107.00

2,158.01 through 2,184.00 108.00

2,184.01 through 2,210.00 109.00

2,210.01 through 2,236.00 110.00

2,236.01 through 2,262.00 111.00

2,262.01 through 2,288.00 112.00

2,288.01 through 2,314.00 113.00

2,314.01 through 2,340.00 114.00

2,340.01 through 2,366.00 115.00

2,366.01 through 2,392.00 116.00

2,392.01 through 2,418.00 117.00

2,418.01 through 2,444.00 118.00

2,444.01 through 2,470.00 119.00

2,470.01 through 2,496.00 120.00

2,496.01 through 2,522.00 121.00

2,522.01 through 2,548.00 122.00

2,548.01 through 2,574.00 123.00

2,574.01 through 2,600.00 124.00

2,600.01 through 2,626.00 125.00

2,626.01 through 2,652.00 126.00

2,652.01 through 2,678.00 127.00

2,678.01 through 2,704.00 128.00

2,704.01 through 2,730.00 129.00

2,730.01 through 2,756.00 130.00

2,756.01 through 2,782.00 131.00

2,782.01 through 2,808.00 132.00

2,808.01 through 2,834.00 133.00

2,834.01 through 2,860.00 134.00

2,860.01 through 2,886.00 135.00

2,886.01 through 2,912.00 136.00

2,912.01 through 2,938.00 137.00

2,938.01 through 2,964.00 138.00

2,964.01 through 2,990.00 139.00

2,990.01 through 3,016.00 140.00

3,016.01 through 3,042.00 141.00

3,042.01 through 3,068.00 142.00

3,068.01 through 3,094.00 143.00

3,094.01 through 3,120.00 144.00

3,120.01 through 3,146.00 145.00

3,146.01 through 3,172.00 146.00

3,172.01 through 3,198.00 147.00

3,198.01 through 3,224.00 148.00

3,224.01 through 3,250.00 149.00

3,250.01 through 3,276.00 150.00

3,276.01 through 3,302.00 151.00

3,302.01 through 3,328.00 152.00

3,328.01 through 3,354.00 153.00

3,354.01 through 3,380.00 154.00

3,380.01 through 3,406.00 155.00

3,406.01 through 3,432.00 156.00

3,432.01 through 3,458.00 157.00

3,458.01 through 3,484.00 158.00

3,484.01 through 3,510.00 159.00

3,510.01 through 3,536.00 160.00

3,536.01 through 3,562.00 161.00

3,562.01 through 3,588.00 162.00

3,588.01 through 3,614.00 163.00

3,614.01 through 3,640.00 164.00

3,640.01 through 3,666.00 165.00

3,666.01 through 3,692.00 166.00

3,692.01 through 3,718.00 167.00

3,718.01 through 3,744.00 168.00

3,744.01 through 3,770.00 169.00

3,770.01 through 3,796.00 170.00

3,796.01 through 3,822.00 171.00

3,822.01 through 3,848.00 172.00

3,848.01 through 3,874.00 173.00

3,874.01 through 3,900.00 174.00

3,900.01 through 3,926.00 175.00

3,926.01 through 3,952.00 176.00

3,952.01 through 3,978.00 177.00

3,978.01 through 4,004.00 178.00

4,004.01 through 4,030.00 179.00

4,030.01 through 4,056.00 180.00

4,056.01 through 4,082.00 181.00

4,082.01 through 4,108.00 182.00

4,108.01 through 4,134.00 183.00

4,134.01 through 4,160.00 184.00

4,160.01 through 4,186.00 185.00

4,186.01 through 4,212.00 186.00

4,212.01 through 4,238.00 187.00

4,238.01 through 4,264.00 188.00

4,264.01 through 4,290.00 189.00

4,290.01 through 4,316.00 190.00

4,316.01 through 4,342.00 191.00

4,342.01 through 4,368.00 192.00

4,368.01 through 4,394.00 193.00

4,394.01 through 4,420.00 194.00

(Effective for Benefit Years Established on or after July 4, 1993)

COLUMN A COLUMN B

Average Wages Paid in HighestWeekly Benefit

Two Quarters of Base Period Amount

$ 4,420.01 through $ 4,446.00 $220.00

4,446.01 through 4,472.00 221.00

4,472.01 through 4,498.00 222.00

4,498.01 through 4,524.00 223.00

4,524.01 through 4,550.00 224.00

4,550.01 through 4,576.00 225.00

4,576.01 through 4,602.00 226.00

4,602.01 through 4,628.00 227.00

4,628.01 through 4,654.00 228.00

4,654.01 through 4,680.00 229.00

4,680.01 through 4,706.00 230.00

4,706.01 through 4,732.00 231.00

4,732.01 through 4,758.00 232.00

4,758.01 through 4,784.00 233.00

4,784.01 through 4,810.00 234.00

4,810.01 through 4,836.00 235.00

(Effective for Benefit Years Established on or after July 3, 1994)

COLUMN A COLUMN B

Average Wages Paid in HighestWeekly Benefit

Two Quarters of Base Period Amount

$ 4,836.01 through $ 4,862.00 $236.00

4,862.01 through 4,888.00 237.00

4,888.01 through 4,914.00 238.00

4,914.01 through 4,940.00 239.00

4,940.01 through 4,966.00 240.00

4,966.01 through 4,992.00 241.00

4,992.01 through 5,018.00 242.00

5,018.01 through 5,044.00 243.00

5,044.01 through 5,070.00 244.00

5,070.01 through 5,096.00 245.00

5,096.01 through 5,122.00 246.00

5,122.01 through 5,148.00 247.00

5,148.01 through 5,174.00 248.00

5,174.01 through 5,200.00 249.00

(Effective for Benefit Years Established on or after July 7, 1996)

COLUMN A COLUMN B

Average Wages Paid in HighestWeekly Benefit

Two Quarters of Base Period Amount

$ 5,200.01 through $ 5,226.00 $250.00

5,226.01 through 5,252.00 251.00

5,252.01 through 5,278.00 252.00

5,278.01 through 5,304.00 253.00

5,304.01 through 5,330.00 254.00

5,330.01 through 5,356.00 255.00

5,356.01 through 5,382.00 256.00

5,382.01 through 5,408.00 257.00

5,408.01 through 5,434.00 258.00

5,434.01 through 5,460.00 259.00

5,460.01 through 5,486.00 260.00

5,486.01 through 5,512.00 261.00

5,512.01 through 5,538.00 262.00

5,538.01 through 5,564.00 263.00

5,564.01 through 5,590.00 264.00

5,590.01 through 5,616.00 265.00

5,616.01 through 5,642.00 266.00

5,642.01 through 5,668.00 267.00

5,668.01 through 5,694.00 268.00

5,694.01 through 5,720.00 269.00

5,720.01 through 5,746.00 270.00

(Effective for Benefit Years Established on or after July 6, 1997)

COLUMN A COLUMN B

Average Wages Paid in HighestWeekly Benefit

Two Quarters of Base Period Amount

$ 5,746.01 through $ 5,772.00 $271.00

5,772.01 through 5,798.00 272.00

5,798.01 through 5,824.00 273.00

5,824.01 through 5,850.00 274.00

5,850.01 through 5,876.00 275.00

5,876.01 through 5,902.00 276.00

5,902.01 through 5,928.00 277.00

5,928.01 through 5,954.00 278.00

5,954.01 through 5,980.00 279.00

5,980.01 through 6,006.00 280.00

6,006.01 through 6,032.00 281.00

6,032.01 through 6,058.00 282.00

6,058.01 through 6,084.00 283.00

6,084.01 through 6,110.00 284.00

6,110.01 through 6,136.00 285.00

6,136.01 through 6,162.00 286.00

6,162.01 through 6,188.00 287.00

6,188.01 through 6,214.00 288.00

6,214.01 through 6,240.00 289.00

6,240.01 through 6,266.00 290.00

(Effective for Benefit Years Established on or after July 5, 1998)

COLUMN A COLUMN B

Average Wages Paid in HighestWeekly Benefit

Two Quarters of Base Period Amount

$ 6,266.01 through $ 6,292.00 $291.00

6,292.01 through 6,318.00 292.00

6,318.01 through 6,344.00 293.00

6,344.01 through 6,370.00 294.00

6,370.01 through 6,396.00 295.00

6,396.01 through 6,422.00 296.00

6,422.01 through 6,448.00 297.00

6,448.01 through 6,474.00 298.00

6,474.01 through 6,500.00 299.00

6,500.01 through 6,526.00 300.00

6,526.01 through 6,552.00 301.00

6,552.01 through 6,578.00 302.00

6,578.01 through 6,604.00 303.00

6,604.01 through 6,630.00 304.00

6,630.01 through 6,656.00 305.00

(Effective for Benefit Years Established on or after August 5, 2001)

COLUMN A COLUMN B

Average Wages Paid in HighestWeekly Benefit

Two Quarters of Base Period Amount

$ 6,656.01 through $ 6,682.00 $306.00

6,682.01 through 6,708.00 307.00

6,708.01 through 6,734.00 308.00

6,734.01 through 6,760.00 309.00

6,760.01 through 6,786.00 310.00

6,786.01 through 6,812.00 311.00

6,812.01 through 6,838.00 312.00

6,838.01 through 6,864.00 313.00

6,864.01 through 6,890.00 314.00

6,890.01 through 6,916.00 315.00

6,916.01 through 6,942.00 316.00

6,942.01 through 6,968.00 317.00

6,968.01 through 6,994.00 318.00

6,994.01 through 7,020.00 319.00

7,020.01 through 7,046.00 320.00

7,046.01 through 7,072.00 321.00

7,072.01 through 7,098.00 322.00

7,098.01 through 7,124.00 323.00

7,124.01 through 7,150.00 324.00

7,150.01 and over 325.00

(c)Weekly Benefit for Unemployment.

(1) Effective for weeks beginning July 6, 1997, and after, each eligible claimant who is unemployed in any week shall be paid with respect to the week a benefit in an amount equal to the claimant’s weekly benefit amount, less that part of the wages, if any, payable to the claimant with respect to the week that is in excess of the greater of fifty dollars ($50.00) or twenty-five percent (25%) of the claimant’s weekly benefit amount.
(2) However, no otherwise eligible claimant shall be denied benefits for any week that the claimant has received remuneration for services performed in the Tennessee national guard.
(3) The benefit, if not a multiple of one dollar ($1.00), shall be computed to the next lower multiple of one dollar ($1.00).
(4)Voluntary Withholding of Income Tax from Benefits.

(A) An individual filing a new claim for benefits shall, at the time of filing the claim, be advised that:

(i) Benefits are subject to federal, state and local income tax;
(ii) Requirements exist pertaining to estimated tax payments;
(iii) The individual may elect to have federal income tax deducted and withheld from the individual’s payment of benefits at the amount specified in the Internal Revenue Code (26 U.S.C.); and
(iv) The individual shall be permitted to change a previously elected withholding status.
(B) Amounts deducted and withheld from benefits shall remain in the unemployment fund until transferred to the federal taxing authority as payment of income tax.
(C) The administrator shall follow all procedures specified by the United States department of labor and the internal revenue service pertaining to the deducting and withholding of income tax.
(D) Amounts shall be deducted and withheld under this section only after amounts are deducted and withheld for any overpayments of benefits, child support obligations, food stamp over-issuances or any other amounts required to be deducted and withheld under this chapter.
(5) If requested in writing by a claimant, the weekly benefit amount payable to the claimant shall be paid by direct deposit in an account at a financial institution selected by the claimant. With the written request, the claimant shall submit a void check which includes the bank routing numbers and the bank account number of the account selected by the claimant.
(6) If the benefits are paid by check:

(A) The full nine-digit social security number of the claimant shall be omitted from the check and the check stub or other document included in the envelope which contains the check; however, the redacted last four (4) digits of the social security number shall be permitted; and
(B) If the claimant files a written report that the check was not received by the claimant or if the check has been stolen and the claimant was not negligent or responsible for the check being stolen, the administrator shall reissue such check to the claimant within ninety (90) days of the date of the original check.
(d)Maximum Benefits.

(1) Beginning with those benefit years established on July 4, 1983, and ending November 30, 2023, a claimant is eligible during a benefit year to a total amount of benefits equal to whichever is the lesser of:

(A) Twenty-six (26) times the claimant’s weekly benefit amount; or
(B) One-fourth (¼) of the claimant’s wages for insured work paid.
(2) Beginning with those benefit years established on December 1, 2023, a claimant is eligible during a benefit year to a total amount of benefits:

(A) Equal to:

(i) Twelve (12) weeks, if the state average unemployment rate is at or below five and five-tenths percent (5.5%); and
(ii) An additional week in addition to the twelve (12) weeks described in subdivision (d)(2)(A)(i) for each five-tenths percent (0.5%) increment in the state’s average unemployment rate above five and five-tenths percent (5.5%); and
(B) Up to a maximum of twenty (20) weeks if the state’s average unemployment rate exceeds nine percent (9%).
(3)

(A) The total amount of benefits, if not a multiple of one dollar ($1.00), must be computed at the next lower multiple of one dollar ($1.00).
(B) A claimant is not entitled to benefits if the claimant’s base period earnings are less than forty (40) times the claimant’s weekly benefit amount.
(C) A claimant is not entitled to benefits if the claimant’s base period earnings, outside the claimant’s highest calendar quarter of earnings, are less than the lesser of six (6) times the claimant’s weekly benefit amount or nine hundred dollars ($900).
(4)

(A) For purposes of subdivision (d)(2)(A), the department shall determine the state average unemployment rate biannually, and the rate must be equal to the seasonally adjusted unemployment rate, as published by the United States department of labor.
(B) Notwithstanding subdivision (d)(2)(A), a claimant’s maximum eligibility shall not be reduced or increased during a benefit year for a claim.