Quick Facts
| Item | Value |
|---|---|
| Minimum Wage | $7.25/hr |
| Pay Frequency | Monthly minimum |
| Overtime Rules | 1.5x after 40 hrs/week; live-in exempt |
| Record Retention | 7 years |
Unemployment Insurance
Registration: Register online
New Hire Reporting
Key Deadlines
| Deadline | Date | Description | Frequency |
|---|---|---|---|
| New Hire Reporting | Within 20 days of hire | Report new employees within 20 days to the state | at-event |
State Agencies
Sources
Frequently asked
- Do I owe nanny tax in Tennessee?
- If you pay a household employee $3,000 or more in 2026, you owe federal FICA (Social Security and Medicare). If you pay $1,000 or more in any calendar quarter, you owe FUTA. Tennessee state unemployment kicks in once you exceed the state's wage threshold — typically the first $7,000 of wages.
- What is the Tennessee SUI rate for a new household employer?
- New household employers in Tennessee start at 2.7%, applied to the first $7,000 of each employee's wages per year. Your rate can change once the state assigns you an experience rating, usually after 2–3 years.
- Do I withhold state income tax for a nanny in Tennessee?
- No. Tennessee has no state income tax, so you do not withhold state income tax from your household employee's paychecks. You still withhold federal income tax if your employee requests it on Form W-4, plus federal FICA.
- What forms do I need to file for a household employee in Tennessee?
- Federally: Schedule H (filed with your personal Form 1040), W-2 and W-3 (given to your employee and filed with the SSA), and quarterly EFTPS deposits if your liability exceeds $1,000/year. In Tennessee: new-hire reporting, quarterly SUI filings, and any required state income tax withholding returns. CareTax generates all federal reference documents and points you to the Tennessee state portals.