Earlier this year, the Tennessee Department of Labor and Workforce Development adopted regulations requiring employers to report wage and premium reports electronically. The electronic filing requirement becomes effective on January 1, 2019 for all employers. The regulation also provides for an exemption for those employers for whom the requirement creates a hardship. In those instances, the may submit an affidavit stating that the employer would suffer an undue hardship by filing electronically and the commissioner may then allow for filings to be made in paper format.