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Benefit Charges

The Benefit Charge Unit adjudicates protests of charges to the reserve account of employers in the base period that are not the separating employer.
Protesting Charges
When an unemployment claim is filed, all base period employers are sent an Employer Notice of Claim Filed card. This notice is sent to the address that each employer has registered with Employer Services. These notices allow employers that pay quarterly premiums to request that their account not be charged. A non-charge may be granted if a claimant voluntarily quits a base period employer without a good work-related cause, was discharged from the base period employer for willful, work-related misconduct, or if the claimant is still working part time for the base period employer. The employer has fifteen days to return the Employer Notice of Claim Filed card to the Benefit Charge Unit requesting a non-charge. If the employer responds timely and demonstrates that one of the conditions listed above was present, that employer is awarded a non-charge. The local unemployment office determines if a separating employer is charged for a claimant's unemployment compensation. If the local unemployment office approves a claim, then that employer is usually held liable for benefit charges.

Benefit Charges
The amount of benefit charges to an employer's reserve account is used in the calculation of that employer's unemployment tax rate.
The more benefit charges one has, the higher the rate. Employer rates vary from zero to ten percent.

Discharging Employees
In the case of a discharge, the burden of proof lies on the employer to prove that a former employee was guilty of willful work-related misconduct. Click on the issue below to obtain specific information that our department looks for in the adjudication of a claim for benefits.

  1. Absenteeism/Tardiness
  2. Violation of Company Policy
  3. Poor Work Performance
  4. Discharge for insubordination:
If you feel the Benefit Charge Unit has issued a decision that is contrary to Tennessee Law or you feel the facts or circumstances surrounding a separation have been misunderstood, you have fifteen days to file an appeal in writing to the Appeals Tribunal.