Workers' Compensation Rates in Tennessee (2026)
Last verified: 2026-06-02 · Reviewed against NCCI and state rating-bureau filings — how we verify
State Overview
WC Requirement
Mandatory
Minimum Employees
5
Effective Date
2026-01-01
Tennessee requires workers' comp for non-construction employers with five or more employees, but construction-industry and coal-mining employers must carry coverage with one or more employees (TN Dept. of Labor & Workforce Development, Bureau of Workers' Compensation). Recent reforms have helped keep rates competitive.
Average Rate (All Class Codes)
$4.82
per $100 of payroll
Least Expensive Class Codes
- 8815 — Bank - All Employees$0.14
- 8865 — Court Reporter$0.14
- 8801 — Credit Union - All Employees$0.14
Most Expensive Class Codes
- 5551 — Roofing - All Employees$22.75
- 5040 — Iron/Steel Erection - Frame$22.30
- 5606 — Roofing Contractor$20.48
Understanding Tennessee Workers' Comp Rates
Tennessee is an NCCI state with a competitive market and rates held relatively low by reforms over the past decade. NCCI is the designated rate service organization for Tennessee: it files voluntary-market advisory loss costs and assigned-risk rates with the Tennessee Department of Commerce & Insurance, which issues orders approving them. Tennessee's loss-cost filing carries an anticipated effective date of March 1 — not the January 1 date used by most NCCI states. The Bureau of Workers' Compensation, within the Tennessee Department of Labor & Workforce Development, administers the system itself: it handles coverage compliance, mediation, and the Court of Workers' Compensation Claims.
Because Tennessee is a competitive advisory-loss-cost state, NCCI's filed number is only a starting point. Each carrier files its own loss-cost multiplier (LCM) with the Department of Commerce & Insurance, so two Tennessee insurers can quote the same class code at different prices. Your premium is the class-code loss cost × LCM × experience modification factor × payroll/100, plus or minus schedule rating credits or debits. Comparing carriers' LCMs — not just the headline statewide change — is what moves a Tennessee small-business premium.
How Tennessee Class Codes and Rates Are Set
Tennessee uses the standard NCCI Scopes Manual classification system — the same national four-digit codes that apply in most states (8810 Clerical Office Employees, 8742 Outside Sales, 9082 Restaurant NOC, 5183 Plumbing NOC, 5403 Carpentry NOC, and roughly 600 others). The scope language is national; the loss-cost dollar attached to each code is Tennessee-specific and reflects Tennessee claim experience. NCCI files the advisory loss costs for a March 1 effective date, and the Department of Commerce & Insurance issues an order approving the voluntary-market loss-cost filing before insurers apply their multipliers.
Price competition in Tennessee happens at the loss-cost multiplier, not the advisory loss cost. Your premium is the class-code loss cost × LCM × experience modification × payroll/100, plus or minus schedule rating. Because post-reform Tennessee has held rates relatively low, the LCM you are quoted and your experience modification factor do most of the work in setting your final price — comparing carriers' multipliers is the practical lever.
Who Must Carry Coverage in Tennessee
Tennessee applies two different coverage thresholds depending on industry. Most non-construction employers must carry workers' compensation once they have five or more employees. Construction-industry employers and coal-mining operations, however, must carry coverage with one or more employees — the much stricter rule reflects the higher injury risk in those trades. The Bureau of Workers' Compensation, within the Department of Labor & Workforce Development, administers and enforces both thresholds.
In the construction industry, Tennessee operates an Exemption Registry: a limited number of qualifying owners — sole proprietors, partners, and certain officers or members — may register an exemption for themselves, but everyone not on the registry counts toward coverage. Sole proprietors and partners outside construction are generally not counted as employees and may elect inclusion. Corporate officers and LLC members are generally counted, subject to the registry rules in construction. Out-of-state employers working in Tennessee typically need their coverage extended to the state. Operating without required coverage exposes an employer to penalties assessed by the Bureau and loss of exclusive-remedy protection.
Sources
- Tennessee Department of Commerce & Insurance — Workers' Compensation (2026 Order Approving Voluntary Market Loss Cost Filing; NCCI designated rate service organization) (retrieved 2026-06-02)
- NCCI — Anticipated Effective Dates by State (Tennessee loss-cost filing effective March 1) (retrieved 2026-06-02)
- Tennessee Department of Labor & Workforce Development, Bureau of Workers' Compensation — Bureau Announcements (coverage thresholds, construction Exemption Registry) (retrieved 2026-06-02)
All Class Codes & Rates in Tennessee
| Code | Phraseology | Hazard Group | Rate per $100 |
|---|---|---|---|
| 8823 | Accountant - CPA | A | $0.16 |
| 8862 | Advertising Agency | A | $0.20 |
| 7403 | Aircraft Operation - NOC | E | $8.42 |
| 7605 | Alarm Installation or Repair | D | $4.32 |
| 5047 | Aluminum Installation | E | $7.05 |
| 8836 | Ambulance Service - All Employees | C | $5.01 |
| 7398 | Ambulette/Medical Transport | D | $5.01 |
| 9067 | Amusement Park - Mechanical Rides | D | $4.78 |
| 9016 | Amusement Park or Exhibition Operation & Drivers | D | $3.73 |
| 7520 | Amusement Ride Operation | D | $5.23 |
| 8831 | Animal Hospital - Veterinary | C | $2.05 |
| 8861 | Architect or Engineer - Consulting | B | $0.36 |
| 5473 | Asphalt Paving | F | $9.33 |
| 9625 | Assisted Living Facility | D | $4.10 |
| 9182 | Athletic Teams - Amateur | E | $6.60 |
| 9180 | Athletic Teams - Professional | F | $11.38 |
| 8820 | Attorney - All Employees & Clerical | A | $0.18 |
| 8803 | Auditing, Accounting or Management Consulting | A | $0.18 |
| 8046 | Auto Accessories Store | B | $1.14 |
| 5188 | Automatic Sprinkler Installation | E | $7.14 |
| 8393 | Automobile Body Repair & Drivers | C | $6.60 |
| 8748 | Automobile Dealer - All Employees | D | $3.41 |
| 3821 | Automobile Recycling & Drivers | D | $6.19 |
| 8380 | Automobile Service or Repair Center & Drivers | D | $4.10 |
| 7225 | Automobile Towing & Drivers | E | $7.74 |
| 7422 | Aviation - Ground Crew | E | $6.60 |
| 2003 | Bakery | C | $3.19 |
| 3724 | Bakery - Manufacturing | D | $3.87 |
| 8815 | Bank - All Employees | A | $0.14 |
| 8855 | Banks and Trust Companies - All Employees | A | $0.15 |
| 9586 | Barber Shop or Beauty Parlor | C | $1.37 |
| 7337 | Boat Building - Metal | F | $8.87 |
| 7335 | Boat Building - Wood | E | $6.83 |
| 3027 | Boiler Manufacturing | E | $7.05 |
| 8072 | Book Store | A | $0.46 |
| 2157 | Bottling | C | $2.96 |
| 9071 | Bowling Alley - All Employees | C | $2.23 |
| 9070 | Bowling Center - All | C | $2.28 |
| 2065 | Brewery | C | $2.96 |
| 9650 | Building Inspection | C | $2.05 |
| 8232 | Building Material Yard & Drivers | E | $5.23 |
| 8058 | Building Materials Dealer | D | $4.78 |
| 9015 | Building Operation - All Other Employees | C | $2.82 |
| 9012 | Building or Property Management - Property Managers and Leasing Agents & Clerical, Salespersons | B | $0.68 |
| 8385 | Bus Co - Garage Employees | E | $7.37 |
| 7382 | Bus Company - All Employees | D | $6.83 |
| 8850 | Bus/Taxi - Dispatching | A | $0.41 |
| 5148 | Cabinet Manufacturing & Install | D | $5.46 |
| 2812 | Cabinet/Wood Products Manufacturing | D | $5.69 |
| 9055 | Camps - Day/Overnight | C | $2.96 |
| 2095 | Candy Manufacturing | C | $2.73 |
| 2111 | Cannery | D | $4.78 |
| 9602 | Car Wash | C | $2.28 |
| 5645 | Carpentry - Detached One or Two Family Dwellings | F | $11.38 |
| 5432 | Carpentry - Detached One/Two Family | E | $8.42 |
| 5436 | Carpentry - Finish Detached | D | $5.92 |
| 5404 | Carpentry - Install Cabinets | D | $6.37 |
| 5437 | Carpentry - Installation of Cabinet Work or Interior Trim | F | $12.97 |
| 2802 | Carpentry - Shop Only | D | $5.01 |
| 5403 | Carpentry NOC | G | $10.24 |
| 9536 | Carpet Cleaning | C | $2.73 |
| 9519 | Catering NOC | C | $3.19 |
| 5020 | Ceiling Installation | E | $7.74 |
| 9610 | Cemetery - All | D | $3.19 |
| 5348 | Ceramic Tile, Indoor Stone, Marble, or Mosaic Work | E | $5.01 |
| 2131 | Cereal Manufacturing | C | $2.64 |
| 7405 | Charter Aircraft | F | $11.60 |
| 8826 | Chiropractic Office | B | $0.82 |
| 8812 | Clerical - Drafting Employees | A | $0.20 |
| 8810 | Clerical Office Employees | A | $0.23 |
| 8871 | Clerical Telecommuter Employees | B | $0.27 |
| 2501 | Clothing Manufacturing | B | $2.05 |
| 8008 | Clothing or Wearing Apparel Store - Retail | C | $1.68 |
| 9061 | Club NOC - All Employees | C | $2.55 |
| 8844 | Collection Agency | A | $0.20 |
| 8868 | College or University - Professional Employees | B | $0.41 |
| 7380 | Commercial Drivers | D | $7.74 |
| 8859 | Computer Programming or Software Development | A | $0.16 |
| 5201 | Concrete Block Manufacturing | E | $7.28 |
| 5213 | Concrete Construction NOC | F | $8.87 |
| 5214 | Concrete NOC - Poured | F | $9.33 |
| 5221 | Concrete or Cement Work - Floors, Driveways, Yards | F | $8.10 |
| 5070 | Concrete Products Manufacturing | E | $5.92 |
| 5215 | Concrete Work | F | $10.47 |
| 5222 | Concrete/Cement - Floors | E | $7.51 |
| 8227 | Construction Material - Used | D | $5.23 |
| 8019 | Convenience Store | C | $2.05 |
| 7715 | Corrections Officers | G | $8.42 |
| 9558 | Courier/Document Delivery | C | $2.96 |
| 7719 | Court Employees | B | $1.14 |
| 8865 | Court Reporter | A | $0.14 |
| 2070 | Creamery/Dairy Products | C | $3.41 |
| 8801 | Credit Union - All Employees | A | $0.14 |
| 8805 | Credit Union/Savings | A | $0.14 |
| 9059 | Day Spa | B | $1.37 |
| 8854 | Daycare Center | C | $2.28 |
| 8822 | Dental Laboratory | B | $0.68 |
| 8824 | Dental Office - All Employees | B | $0.50 |
| 8039 | Department Store - Retail | C | $1.82 |
| 2102 | Distillery | C | $2.82 |
| 5108 | Door/Window Installation | D | $5.69 |
| 5152 | Drilling NOC | F | $12.29 |
| 8047 | Drug Store | B | $0.86 |
| 2688 | Dry Cleaning | C | $2.96 |
| 8866 | Election Campaign | B | $0.77 |
| 7539 | Electric Light/Power Companies | F | $9.56 |
| 3082 | Electrical Apparatus Manufacturing | D | $4.10 |
| 5140 | Electrical Installation - Interior | D | $4.78 |
| 5193 | Electrical Wiring - Alarm | D | $5.01 |
| 5190 | Electrical Wiring - Within Buildings | E | $5.69 |
| 9653 | Elevator Inspection | C | $1.82 |
| 5160 | Elevator Installation | F | $9.56 |
| 5162 | Elevator Service/Maintenance | E | $7.51 |
| 8858 | Employment Agency | A | $0.18 |
| 7711 | EMT/Paramedics | F | $6.83 |
| 6217 | Excavation NOC | F | $9.83 |
| 8809 | Executive Officers NOC - Not Foremen, Workers or Salespersons | A | $0.18 |
| 0035 | Farm - Dairy | E | $7.96 |
| 0005 | Farm - Field Crops | E | $8.65 |
| 0016 | Farm - Livestock | F | $9.33 |
| 0050 | Farm - Orchard or Grove | E | $7.10 |
| 8116 | Farm Machinery Dealer - All Operations & Drivers | C | $2.96 |
| 8841 | Financial Advisor | A | $0.15 |
| 7710 | Firefighters and Drivers | D | $5.92 |
| 2161 | Fish Processing | E | $5.92 |
| 8032 | Florist - Retail | B | $1.05 |
| 2130 | Flour Milling | D | $3.87 |
| 7350 | Freight Handling | E | $6.60 |
| 2143 | Fruit Processing | D | $3.64 |
| 9620 | Funeral Directors - All Employees | C | $1.59 |
| 2883 | Furniture Manufacturing | D | $5.01 |
| 8293 | Furniture Moving & Storage, Drivers | E | $4.32 |
| 5146 | Furniture or Fixtures Installation - Portable NOC | D | $6.14 |
| 8044 | Furniture Store - Wholesale or Retail & Drivers | C | $2.50 |
| 7590 | Garbage/Ash Collection | F | $8.87 |
| 2913 | Glass Manufacturing | E | $6.83 |
| 2915 | Glass Merchant | D | $4.78 |
| 5462 | Glazier | E | $7.74 |
| 9056 | Golf Club | C | $2.28 |
| 8811 | Government Clerical | A | $0.20 |
| 8304 | Grain Elevator | E | $6.37 |
| 2041 | Grain Milling | D | $4.10 |
| 8006 | Grocery Store - Retail | C | $2.28 |
| 9585 | Hair Salon | B | $1.14 |
| 8010 | Hardware Store - Wholesale or Retail | C | $2.37 |
| 5137 | Heating Equipment Installation | D | $5.23 |
| 5185 | Heating System Installation | D | $5.01 |
| 5537 | Heating, Ventilation, Air Conditioning and Refrigeration | E | $5.23 |
| 8851 | Home for Aged - All | D | $4.78 |
| 8835 | Home Health Care Services | C | $3.78 |
| 9040 | Hospital - All Other Employees | B | $5.01 |
| 8833 | Hospital - Professional Employees | C | $2.59 |
| 9058 | Hotel - Restaurant Employees | C | $3.19 |
| 9052 | Hotel NOC - All Other Employees & Drivers | C | $3.32 |
| 9529 | House Cleaning | C | $2.96 |
| 9033 | Housing Authority | B | $1.37 |
| 2039 | Ice Cream Manufacturing | C | $3.19 |
| 8215 | Ice Dealer | C | $2.73 |
| 8203 | Ice Manufacturing | D | $4.10 |
| 5479 | Insulation Work | E | $6.83 |
| 8845 | Investigator/Detective | C | $2.05 |
| 8840 | Investment Company | A | $0.14 |
| 5038 | Iron Doors/Gates Installation | F | $13.20 |
| 5057 | Iron or Steel Erection - NOC | G | $15.70 |
| 5102 | Iron or Steel Erection - Structural | G | $16.84 |
| 5069 | Iron/Steel - NOC | G | $19.11 |
| 5059 | Iron/Steel - Ornamental | F | $11.15 |
| 5040 | Iron/Steel Erection - Frame | G | $22.30 |
| 8106 | Iron/Steel Merchant | D | $5.01 |
| 6229 | Irrigation Works - All Operations | E | $5.92 |
| 9014 | Janitorial Services - By Contractor | C | $3.87 |
| 8013 | Jewelry Store | B | $0.77 |
| 8263 | Junk Dealer | D | $5.01 |
| 0917 | Landscape Gardening - NOC | D | $4.78 |
| 5443 | Lathing | E | $7.96 |
| 2660 | Laundry NOC | C | $3.19 |
| 2586 | Leather Goods Manufacturing | C | $2.73 |
| 9034 | Library - All Employees | A | $0.59 |
| 7716 | Lifeguards | D | $3.41 |
| 7317 | Longshore Workers | G | $17.29 |
| 8061 | Lumber Dealer | D | $5.23 |
| 3632 | Machine Shop NOC | D | $4.32 |
| 3030 | Machinery Manufacturing | D | $5.01 |
| 3685 | Machinist NOC | D | $4.64 |
| 7327 | Marine Transportation | F | $11.38 |
| 5029 | Masonry - Decorative | E | $8.65 |
| 5027 | Masonry - Fireproof | F | $10.01 |
| 5028 | Masonry - Stone | F | $11.60 |
| 5022 | Masonry NOC | F | $9.56 |
| 8031 | Meat Market - Retail | C | $2.50 |
| 2001 | Meat Packing | F | $7.96 |
| 8033 | Meat, Fish or Poultry Dealer - Retail | C | $2.96 |
| 8021 | Meat, Fish or Poultry Dealer - Wholesale | C | $2.28 |
| 8838 | Medical Lab | B | $0.68 |
| 7360 | Messenger Service | C | $3.19 |
| 3581 | Metal Stamping - NOC | E | $5.60 |
| 9410 | Municipal, Township, County or State Employees - NOC | C | $3.19 |
| 9587 | Nail Salon | B | $0.91 |
| 8860 | Newspaper - Delivery | C | $3.41 |
| 8869 | Newspaper or Magazine Publishing - All Employees | B | $0.32 |
| 8807 | Newspaper Publishing | B | $0.77 |
| 0042 | Nursery Employees | E | $5.69 |
| 9046 | Nursing - Home/Visiting | D | $5.23 |
| 9049 | Nursing Home - All | D | $5.01 |
| 8829 | Nursing Home - All Employees | C | $4.78 |
| 5191 | Office Machine Installation, Inspection, Adjustment, or Repair | E | $3.87 |
| 8825 | Optometry Office | A | $0.36 |
| 8742 | Outside Sales Personnel | B | $0.50 |
| 8055 | Packaging - Contract - Retail Size Packages | C | $2.28 |
| 8037 | Paint Store | B | $0.91 |
| 5474 | Painting NOC & Shop Operations, Drivers | E | $6.83 |
| 7721 | Park Rangers | D | $3.19 |
| 8821 | Patent/Copyright Attorney | A | $0.18 |
| 4361 | Pest Control Services | D | $4.10 |
| 9549 | Pet Grooming | C | $1.59 |
| 8099 | Pet Store | B | $1.05 |
| 8846 | Pharmaceutical Sales | B | $0.50 |
| 8839 | Pharmacy - Retail | B | $0.82 |
| 7600 | Phone/Telegraph Installation | E | $6.37 |
| 8832 | Physician & Clerical | B | $0.41 |
| 2110 | Pickle Manufacturing | C | $2.59 |
| 7313 | Pier/Wharf Operation | F | $10.24 |
| 5480 | Plastering NOC | E | $6.60 |
| 8111 | Plumber - Commercial | E | $5.46 |
| 5183 | Plumbing NOC | E | $6.14 |
| 7723 | Police Officers - Mounted | F | $9.78 |
| 7720 | Police Officers and Drivers | D | $5.23 |
| 8816 | Post Office | C | $2.50 |
| 2002 | Poultry Processing | F | $7.74 |
| 3076 | Printing - Offset or Digital | D | $2.82 |
| 8843 | Psychiatric Hospital | D | $4.10 |
| 8015 | Quick Printing | B | $0.91 |
| 8857 | Radio Station - Clerical | A | $0.16 |
| 7610 | Radio/TV Broadcasting | B | $1.14 |
| 7855 | Railroad Operation | E | $6.83 |
| 8856 | Real Estate Agency - All Employees | C | $1.09 |
| 8817 | Real Estate Management | B | $1.14 |
| 9077 | Recreation Center | C | $2.28 |
| 3060 | Refrigerator Manufacturing | D | $4.32 |
| 8849 | Research Lab - Analytical | B | $1.00 |
| 9079 | Restaurant - Fast Food | C | $2.96 |
| 9083 | Restaurant - Fast Food - Including Delivery | D | $3.73 |
| 9082 | Restaurant NOC | D | $3.41 |
| 8045 | Retail Store - Cannabis/Dispensary | C | $1.96 |
| 8017 | Retail Store NOC | C | $1.91 |
| 5551 | Roofing - All Employees | G | $22.75 |
| 5606 | Roofing Contractor | G | $20.48 |
| 7724 | Sanitation Workers | F | $7.74 |
| 9101 | School - All Employees | B | $1.68 |
| 9008 | Schools - Vocational | C | $2.50 |
| 9060 | Senior Center | B | $1.59 |
| 5538 | Sheet Metal Work - HVAC Ductwork | E | $6.19 |
| 8090 | Shoe Store | A | $0.50 |
| 5119 | Siding Installation | E | $6.83 |
| 9554 | Sign Installation, Maintenance, Repair, Removal or Replacement NOC - Away From Shop & Drivers | F | $7.51 |
| 9072 | Skating Rink | C | $2.50 |
| 8864 | Social Services Organization | B | $1.14 |
| 2105 | Soft Drink Manufacturing | C | $2.50 |
| 8078 | Sporting Goods Store | B | $1.14 |
| 8279 | Stable/Riding Academy | D | $4.78 |
| 7309 | Stevedoring | G | $16.84 |
| 5506 | Street/Road Construction | F | $10.69 |
| 5507 | Street/Road Construction - Clearing | F | $9.10 |
| 8804 | Substance Use Disorder Recovery Homes | C | $4.10 |
| 2021 | Sugar Manufacturing | D | $3.87 |
| 5223 | Swimming Pool Construction | F | $8.42 |
| 9064 | Swimming Pool Operation | C | $2.50 |
| 2623 | Tanning | D | $5.01 |
| 7370 | Taxi/Rideshare | D | $6.14 |
| 7390 | Taxicab Company - All Employees | D | $7.10 |
| 8814 | Telephone Company - Clerical | A | $0.16 |
| 5037 | Tile Roofing | G | $20.02 |
| 2121 | Tobacco Manufacturing | C | $2.28 |
| 7229 | Trucking - Hazmat | G | $13.42 |
| 7228 | Trucking - Local Hauling Only | D | $7.96 |
| 7219 | Trucking - Long Haul | E | $10.47 |
| 7232 | Trucking - Mail, Parcel or Package Delivery - Under Contract With USPS | F | $9.56 |
| 7231 | Trucking - Mail, Parcel, or Package Delivery | D | $8.28 |
| 7202 | Trucking - NOC | E | $8.65 |
| 7227 | Trucking - Refrigerated | E | $9.33 |
| 8847 | Trust Company | A | $0.14 |
| 9522 | Upholstery | C | $2.50 |
| 9068 | Veterans Home | D | $3.87 |
| 8842 | Veterinary Office - All Employees | C | $1.00 |
| 5180 | Water Main Construction | F | $10.92 |
| 3365 | Welding or Cutting NOC | E | $7.51 |
| 8018 | Wholesale Store NOC | C | $2.18 |
| 5196 | Wiring - Fire Detection Systems | D | $4.32 |
| 2841 | Woodworking NOC | D | $5.23 |
| 2286 | Wool Processing | C | $2.87 |
| 8802 | Writer/Author | A | $0.18 |
| 2220 | Yarn/Thread Manufacturing | C | $2.73 |
| 9063 | YMCA, YWCA, or Health Club - All Employees | C | $2.59 |
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