COVID-19 Relief Measures in Tennessee

Practice Areas

By Kapil Handa

The state of Tennessee has announced a number of relief measures to help employees, employers and businesses tide over the COVID-19 pandemic.

Unemployment Claim for Employees

Employees need to file individual unemployment benefit claims with the Tennessee Department of Labor if their employers did not file Employer-filed mass claim. The maximum weekly benefit for an employee is $275 which is determined by the state based on their earnings over the last 18 months.

Employer-Filed Mass Claim

Tennessee is allowing employers who have to close down their business or reduce hours to file for mass unemployment for their employees by submitting an Employer-filed mass claim. Employees are not required to file individual claims on their own if their employer has filed for them. Employees are highly encouraged to have an active email so that there is no delay of communication from the Tennessee Department of Labor during this sensitive time. Employees will be receiving email from the Tennessee Department of Labor so they can register at jobs4TN.org where they will complete weekly certification and notify the state that they are still not working.

Tax Filings

Tennessee does not have state income tax for individuals. Tennessee does have franchise and excise tax for which the state has extended the due date for filing and paying the taxes from April 15, 2020 to July 15, 2020. The six months original extension date of October 15, 2020 remains unchanged. Also, business tax which is due by April 15, 2020 has been extended to June 15, 2020.

In addition, estimated tax payments for Quarter 1, 2020 has also been extended to July 15, 2020. No extension has been allowed for state sales tax and needs to be filed and paid as usual.

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