Time Of Payment For Newly Liable Employers On Employment

RECORD. (1) The first premium payment of a premium paying employer who becomes newly liable for premiums in any year because of employment performed for such premium paying employer, in accordance with T.C.A. Sections 50-7-205(1)(A) and 50-7-205(1)(B), is due and payable on the last day of the month following the month in which liability is established. (a) The first payment of such employer shall include premiums on all taxable wages paid for employment from the first day of the calendar year in which liability was established.