Tennessee Pay Stub Requirements & Payroll Taxes

Tennessee has no income tax on wages and no state minimum wage, overtime or paid sick leave law. What it does require is a 30-minute meal or rest break after six consecutive hours, and final pay by the next regular payday or within 21 days, whichever is later.

It's a general guide, not legal or tax advice. For your specific situation, check the source links below or talk to a licensed payroll, tax, or employment-law professional.

Tennessee paycheck calculatorSee federal taxes and your take-home pay — free.

Skip the research and get your Tennessee pay stub now.Create Your Pay Stub

Is a pay stub required in Tennessee?

Tennessee's Wage Regulations Act does not require employers to provide an itemized pay stub or wage statement. It does make it unlawful to put anyone to work without first telling them the wage they will be paid, and employers must post their regular paydays in at least two conspicuous places. Federal law still requires employers to keep accurate payroll records, and most employers provide a stub anyway so employees can see their deductions.

No state pay stub requirement; wage disclosure under Tenn. Code Ann. § 50-2-101, payday posting under § 50-2-103

Penalty for non-compliance (Tenn. Code Ann. § 50-2-103): Violating the pay-frequency and final-pay rules of § 50-2-103 is a Class B misdemeanor with a fine of $100 to $500. A willful violation also carries a civil penalty of $500 to $1,000 at the Commissioner's discretion; an unintentional first violation draws a warning instead.

How often must employees be paid?

Wages in private employment must be paid at least once a month. Employers that pay monthly must pay wages earned before the 1st of a month by the 5th of the following month. Employers that pay semimonthly or more often must pay wages earned before the 1st by the 20th of that month, and wages earned before the 16th by the 5th of the next month.

Source: Tenn. Code Ann. § 50-2-103(a)(1)

Tennessee minimum wage

Tennessee has no state minimum wage law, so the federal minimum of $7.25 an hour applies to employees covered by the Fair Labor Standards Act.

$7.25 per hour (federal minimum) statewide, effective July 24, 2009Tennessee cities and counties may not set their own minimum wages for private employers.

Tipped employees: a cash wage of at least $2.13 per hour under federal law, provided tips bring total pay to at least $7.25.
Employees under 20: federal law allows $4.25 per hour for their first 90 consecutive calendar days.

Source: Fair Labor Standards Act, 29 U.S.C. §§ 203(m), 206

Overtime & double time

Tennessee has no state overtime law; the federal Fair Labor Standards Act governs overtime.

Trigger	Pay rate
Daily overtime	No daily overtime rule.
Weekly overtime	1.5× the regular rate for hours beyond 40 in a workweek, under the federal FLSA.
7th consecutive workday	No seventh-consecutive-day rule.

Source: Fair Labor Standards Act, 29 U.S.C. § 207

Meal & rest break requirements

Employees scheduled to work six consecutive hours must get an unpaid 30-minute rest break or meal period, which cannot be scheduled during or before the first hour of work. Workplaces whose environment provides ample opportunity for breaks — and tipped food and beverage service employees who choose to waive it — are exempt.

There is no separate short rest-break requirement. Short breaks of about 5 to 20 minutes that an employer allows are paid time under federal law.

If a break is missed:No premium pay is owed for a missed break; violations can bring civil penalties from the Department of Labor.

Source: Tenn. Code Ann. § 50-2-103(h)

Tennessee state income tax

Tennessee does not tax wages, so no state income tax is withheld from paychecks. (The state's former Hall tax on interest and dividends was fully repealed as of tax year 2021 and never applied to wages.)

Source: Tennessee Department of Revenue

Let the generator apply Tennessee's current withholding automatically.Create Your Pay Stub

Vacation & paid time off (PTO)

Tennessee does not require paid vacation, but if an employer's policy or practice provides for paid vacation, it must be paid according to that policy, including at separation where the policy says so.

Vacation pay promised by policy or practice is enforceable as wages.

"Use-it-or-lose-it" policies:Allowed if the policy says so.

Paid out at termination?Only if the employer's policy or practice provides for it.

Source: Tenn. Code Ann. § 50-2-103(g)

Final paycheck rules

Tennessee uses the same deadline whether the employee is discharged or quits: all wages earned must be paid by the next regular payday or 21 days after the separation, whichever comes later.

Situation	Final wages due
Fired or laid off	By the next regular payday or 21 days after discharge, whichever is later
Quits (with or without notice)	By the next regular payday or 21 days after leaving, whichever is later

Late final pay:Tennessee has no per-day waiting-time penalty, but late final pay violates § 50-2-103 and exposes the employer to its misdemeanor fine and civil penalty.

Source: Tenn. Code Ann. § 50-2-103(g)

Other Tennessee payroll taxes employers should know

Tennessee has no state disability insurance or paid family leave payroll tax, and nothing besides federal taxes is withheld from employees' pay. Employers pay unemployment insurance premiums to the Department of Labor and Workforce Development.

Tax	Rate	Notes
Unemployment Insurance (employer-paid)	0.01%–10.00% under Premium Table 6, in effect for all of 2026; new employers generally pay 2.7%	2026 taxable wage base is $7,000 per employee.

Source: Tennessee Department of Labor and Workforce Development — UI Tax Rates and Premium Rate Chart

Ready to put this to use? Build a compliant Tennessee pay stub now.Create Your Pay Stub

Common questions about Tennessee pay stubs

Do Tennessee employers have to give breaks?

Yes — an unpaid 30-minute break or meal period for employees scheduled to work six consecutive hours, not during or before the first hour of work.

Does Tennessee have a minimum wage?

Not a state one. Employees covered by federal law are owed at least $7.25 an hour, and Tennessee cities cannot set a higher rate.

Why is there no state tax on my Tennessee pay stub?

Tennessee has no income tax on wages, so only federal income tax, Social Security and Medicare are withheld by law.

When is my last paycheck due in Tennessee?

By the next regular payday or within 21 days after leaving, whichever is later, whether you quit or were let go.

Guides that go with this page

Tennessee's rules decide what has to appear on the stub. These cover what the figures on it actually mean, wherever you work.

What a pay stub is, line by line — Every section of a stub and what each figure means.
Gross pay vs. net pay — Why the amount that reaches your bank is a quarter smaller than your salary.
Why a bonus check looks so small — Supplemental wage withholding is a prepayment, not a tax rate.
Final paycheck checklist — What to verify on your last stub before you lose access to the payroll system.

Sources & references

Every figure on this page links back to the primary source below. State and federal payroll rules change — always confirm current-year figures directly with the agency before relying on exact dollar amounts.

Last checked: October 2026. See our editorial standards & sources for how these figures are verified.