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Premium and Wage Reports via Bulletin Board System

The following record types must be submitted when filing Premium and Wage Reports via Bulletin Board System:


Record Type Description Required Multiples Allowed
"A" Transmitter Record YES NO
"E" Employer Record YES YES
"S" Employee Record YES YES
"T" Total Record YES YES ( 1 for each "E" record)
"F" Final Record YES NO

Example Record Transmission for an Employer with 3 Employees:

Record Type

"A" (Provides Transmitter Information)
"E" (Provides Employer Information)
"S" (Provides First Employee Information)
"S" (Provides Second Employee Information)
"S" (Provides Third Employee Information)
"T" (Provides Total Information for the Employer)
"F" (Signifies the end of the data transmission)

Example Record Transmission for a Transmitter with multiple Employers

Note: A Transmitter (e.g. a payroll service) may transmit records for multiple employers that they represent. In an example of a payroll service submitting Wage and Premium reports for three employers with employer #1 having 3 employees, employer #2 having 5 employees and employer #3 having 2 employees, the record transmission would be structured as follows:

Record Type

"A"
"E" (employer #1)
"S"
"S"
"S"
"T" (total for employer #1)
"E" (employer #2)
"S"
"S"
"S"
"S"
"S"
"T" (total for employer #2)
"E" (employer #3)
"S"
"S"
"T" (total for employer #3)
"F" (final record)

Bulletin Board System Filing SPECIFICATIONS

A - RECORD
LOCATION FIELD NAME LENGTH TYPE DESCRIPTION
1 - 1 Record Identifier 1 A/N Constant "A"--denotes A record.
2 - 5 Payment Year 4 A/N 4 digit year of the report being prepared
6 - 14 Transmitter's Federal EIN 9 A/N Numeric characters only--Omit hyphens
15 - 18 Taxing Entity Code 4 A/N Constant "UTAX"
19 - 23 Filler 5 A/N Enter spaces
24 - 73 Transmitter Name 50 A/N Enter name of organization submitting file
74 - 113 Transmitter Street Address 40 A/N Enter street address of organization submitting file
114 - 138 Transmitter City 25 A/N Enter city of organization submitting file
139 - 140 Transmitter State 2 A/N Enter the FIPS two character postal abbreviation
141 - 153 Filler 13 A/N Enter spaces
154 - 158 Transmitter Zip Code 5 A/N Enter zip code of organization submitting file.
159-163 Transmitter Zip code Extension 5 A/N If unknown, enter spaces. If known, enter hyphen in position 159 and the four digit zip code extension.
164 -193 Transmitter Contact 30 A/N Title of individual from transmitter organization who is responsible for the accuracy and completeness of the report
194 - 203 Transmitter Contact Telephone Number 10 A/N Telephone number where transmitter may be reached--Enter in order, the three digit area code, the three digit phone exchange, and the four digit phone number. Omit any non-numeric characters.
204 - 207 Telephone Extension/Box 4 A/N Enter transmitter telephone extension or message box
208 - 229 Filler 22 A/N Enter spaces
230 - 242 Total Remittance Amount 13 A/N Enter total amount of premium paid for this transmission--This is the sum of all "T" record
TOTAL PAYMENT DUE fields ("T" record location 175-185) contained within the transmitted file
243 - 248 Media Creation Date 6 A/N Enter date the file was created in MMDDYY format
249 - 275 Filler 27 A/N Enter spaces
E-RECORD
LOCATION FIELD NAME LENGTH TYPE DESCRIPTION
1 - 1 Record Identifier 1 A/N Constant "E"-- denotes E record
2 - 5 Payment Year 4 A/N Enter 4 digit year of the report being prepared
6 - 14 Federal EIN 9 A/N Enter Numeric characters only - Omit hyphens or other editing
15 - 23 Filler 9 A/N Enter spaces
24 - 73 Employer Name 50 A/N First fifty (50) characters of the employer's name. Exactly as registered with TDLWD
74 - 113 Employer Street Address 40 A/N Enter employer's street address
114 - 138 Employer City 25 A/N Enter employer's city
139-140 Employer State 2 A/N Enter the standard two characters FIPS postal Abbreviation for the Employer's State.  For Tennessee, enter "TN".
141 - 148 Filler 8 A/N Enter spaces
149-153 Zip Code Extension 5 A/N If unknown, enter spaces. If known,  enter a hyphen in position 149 and the employer's four digit zip code extension in the remaining positions.  Ex. "0002"
154 - 158 Zip Code 5 A/N Enter the employer's zip code. Ex. "37245"
159 - 160 Filler 2 A/N Enter spaces
161 - 162 Blocking factor 2 A/N Must be "25"
163 - 166 Filler 4 A/N Enter blanks
167 - 170 Taxing Entity Code 4 A/N Constant "UTAX "
171 - 172 State identifier code 2 A/N Must be "47" for Tennessee employers
173 - 180 Tennessee Unemployment Account Number 8 A/N 8-digit numeric employer account number found on the quarterly premium report - Omit any hyphens or other editing
181 -187 Filler 7 A/N Enter spaces
188-189 Reporting Period 2 A/N

Enter the last month of the calendar quarter to which the report applies:

03- -- First quarter
06 --  Second quarter
09 --  Third quarter
12 --  Fourth quarter

190 - 275 Filler 86 A/N Enter spaces
S - RECORD
LOCATION FIELD NAME LENGTH TYPE DESCRIPTION
1 - 1 Record Identifier 1 A/N Constant "S"-- denotes S record
2 - 10 Social Security Number 9 A/N Employee's social security number--if not known enter "I" in position '2' and blanks in positions '3' -'10'
11 - 30 Employee's Last Name 20 A/N Employee's Last Name
31 - 42 Employee's First Name 12 A/N Employee's First Name
43 - 43 Employee's Middle Initial 1 A/N Employee's Middle Initial
44 - 45 State Code 2 A/N Must be '47' for Tennessee employees
46 -49 Filler 4 A/N Enter blanks
50 - 63 Filler 14 N Enter zeros
64 - 77 Employee's quarterlyUnemployment Insurance
TOTAL WAGES
14 N Enter quarterly wages subject to unemployment taxes--include tips, 401k, etc.
78 - 91 Unemployment Insurance
EXCESS WAGES
14 N Enter quarterly wages in excess of the state U.I. taxable wage base
92 - 105 Unemployment Insurance
TAXABLE WAGES
14 N State quarter total wages (Field 9) less state quarter Unemployment Insurance excess wages (Field 10)
106 - 129 Filler 24 N Enter zeros
130 - 142 Filler 13 A/N Enter blanks
143 - 146 Taxing Entity Code 4 A/N Constant "UTAX"
147-161 Tennessee Unemployment Insurance Employer
ACCOUNT NUMBER
8 A/N 8-digit numeric employer account number located on the quarterly premium report - Omit any hyphens or other editing
162 - 176 Filler 15 A/N Enter Blanks
177 - 204 Filler 28 N Enter zeroes
205 - 211 Filler 7 A/N Enter blanks
212 - 212 Month 1 Employment 1 A/N Enter "1" if employee covered by U.I. worked during or received pay for the pay period including the 12th day of the 1st month of the reporting period. Enter "0" if employee covered by U.I. did not work and received no pay for the pay period including the 12th day of the 1st month of the reporting period
213 - 213 Month 2 Employment 1 A/N Enter "1" if employee covered by U.I. worked during or received pay for the pay period including the 12th day of the 2nd month of the reporting period. Enter "0" if employee covered by U.I. did not work and received no pay for the pay period including the 12th day of the 2nd month of the reporting period
214 - 214 Month 3 Employment 1 A/N Enter "1" if employee covered by U.I. worked during or received pay for the pay period including the 12th day of the 3rd month of the reporting period. Enter "0" if employee covered by U.I. did not work and received no pay for the pay period including the 12th day of the 3rd month of the reporting period
215 - 275 Filler 61  A/N Enter blanks
T-RECORD
LOCATION FIELD NAME LENGTH TYPE DESCRIPTION
1 - 1 Record Identifier 1 A/N Constant "T"
2 - 8 Total Number Employees 7 N Enter the total number of "S" records since the last "E" record.
9 - 12 Taxing Entity Code 4 A/N Constant "UTAX"
13 - 26 Filler 14 N Enter spaces
27 - 40 State quarterly U.I. TOTAL WAGES for Employer 14 N Enter quarterly wages subject to U.I. tax. This is the sum total of all amounts entered in Total Wages (location 64 - 77 of the preceding S record)
41 - 54 State quarterly U.I. EXCESS WAGES for Employer 14 N Enter quarterly wages in excess of the state U.I. taxable wage base. This is the sum of all amounts entered in Excess Wages (position 78 -91 of the "S" record)
55 - 68 State quarterly U.I. TAXABLE WAGES for Employer 14 N Enter state U.I. gross/total wages less quarterly state U.I. excess wages. This is the sum of all amounts entered in Taxable Wages (position 92 -105 of the "S" record)
69 - 81 Filler 13 N Enter zeroes
82 - 87 U.I. Tax Rate This Quarter 6A/NEnter the employers U.I. tax rate for this reporting period. Enter a decimal point in position 82. (e.g., 2.8% =".02800")< /FONT >
88 - 100 State Quarterly U.I. Taxes Due 13 N Enter U.I. taxes due. Quarterly state U.I. Taxable Wages (position 55 - 68) times U.I. Tax Rate (position 82 -87)
101 - 111 Filler 11 N Enter zeroes
112 - 122 Interest 11 N Enter interest applicable to late payment
123 - 133 Penalty 11 N Enter penalty applicable to late report
134 - 144 Filler 11 N Enter zeroes
145 - 148 Job Skills Fee Rate 4 A/N Enter employers Job Skills Fee Rate for this reporting (e.g., .15% = 0015)< /FONT >
149 - 159 Job Skills Fee 11 N Enter employers' Job Skills Fee due for this quarter.
Quarterly state U.I. Taxable Wages (position 55-68) (times) Job Skills Fee Rate (position 145-148)
160 - 163 Filler 4 A/N Enter blanks
164 - 174 Job Skills Interest Due 11 N Enter late payment applicable to Job Skills Fee
175 - 185 Total Payment Due 11 N Enter the total amount being paid by the employer identified by the previous "E" record.  The sum of State Quarterly U.I. Taxes due +"premium interest" + Job Skills Fee Interest + "Penalty" + "Job Skills Fee"
186 - 226 Filler 41 N Enter zeroes
227- 233 Month 1 Employment for Employer 7 A/N Total number of employees covered by U.I. who worked or received pay for the pay period including the 12th day of the 1st month of the reporting period.  Total of this field on all "S" records since the last "E" record.
234 - 240 Month 2 Employment for Employer 7 A/N Total number of employees covered by U.I. who worked or received pay for the pay period including the 12th day of the 2nd month of the reporting period.  total of this field on all "S" records since the last "E" record.
241 - 247 Month 3 Employment for Employer 7 A/N Total number of employees covered by U.I. who worked or received pay for the pay period including the 12th day of the 3rd month of the reporting period.  total of this field on all "S" records since the last "E" record.
248 - 275 Filler 28 A/N Enter Blanks
F-RECORD
LOCATION FIELD NAME LENGTH TYPE DESCRIPTION
 1 - 1 Record Identifier 1 A/N Constant "F"-- denotes F record
 2 - 275 Filler 274 A/N Enter spaces