reglab/housing_qa huggingface dataset:
TX Lab Code § 203.262 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 203 - Financing and Funds|Subchapter F. Issuance of Financial Obligations for Unemployment Compensation Fund|Section 203.262. No Personal Liability

Sec. 203.262.  NO PERSONAL LIABILITY.  The members of the commission, commission employees, the board of directors of the authority, and the employees of the authority are not personally liable as a result of exercising the rights and responsibilities granted under this subchapter.|Added by Acts 2003, 78th Leg., ch. 317, Sec. 5, eff. June 18, 2003;  Acts 2003, 78th Leg., ch. 817, Sec. 6.05, eff. June 20, 2003.|
TX Lab Code § 204.001 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 204 - Contributions|Subchapter A. General Provisions|Section 204.001. Definition

Sec. 204.001.  DEFINITION.  In this chapter, "manual" means the North American Industrial Classification System Manual published by the United States Office of Management and Budget.|Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 2001, 77th Leg., ch. 398, Sec. 1, eff. Sept. 1, 2001.|
TX Lab Code § 204.002 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 204 - Contributions|Subchapter A. General Provisions|Section 204.002. Contribution Required

Sec. 204.002.  CONTRIBUTION REQUIRED.  (a)  An employer shall pay a contribution on wages for employment paid during a calendar year or the portion of the calendar year in which the employer is subject to this subtitle.(b)  The contribution shall be paid to the commission in accordance with rules adopted by the commission.|Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.|
TX Lab Code § 204.0025 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 204 - Contributions|Subchapter A. General Provisions|Section 204.0025. Additional Workforce Data Reporting

Sec. 204.0025.  ADDITIONAL WORKFORCE DATA REPORTING.  It is the intent of the legislature that the commission, subject to the availability of federal funding or other resources for the purpose, work with employers to enhance the reporting of employment and earnings data by employers to the commission as part of an employer's routine wage filings under this subtitle or commission rule and consistent with federal law and regulations.  The enhanced wage filings must include information related to occupation and other important employment information that would improve the state's labor market information.|Added by Acts 2021, 87th Leg., R.S., Ch. 933 (H.B. 3767), Sec. 3, eff. September 1, 2021.|
TX Lab Code § 204.003 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 204 - Contributions|Subchapter A. General Provisions|Section 204.003. Contribution Not Deducted From Wages

Sec. 204.003.  CONTRIBUTION NOT DEDUCTED FROM WAGES.  An employer may not deduct any part of a contribution from the wages of an individual in the employer's employ.|Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.|
TX Lab Code § 204.004 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 204 - Contributions|Subchapter A. General Provisions|Section 204.004. Assignment to Major Group

Sec. 204.004.  ASSIGNMENT TO MAJOR GROUP.  The commission shall assign each employer to a major group in accordance with the definitions contained in the manual.|Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.|
TX Lab Code § 204.005 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 204 - Contributions|Subchapter A. General Provisions|Section 204.005. Establishment of Major Group Contribution Rate

Sec. 204.005.  ESTABLISHMENT OF MAJOR GROUP CONTRIBUTION RATE.  (a)  For each calendar year, the commission shall establish by industry an average contribution rate for each major group.(b)  The commission shall determine the year's contribution rate for an industry by averaging the contribution rates paid by employers in that industry during the preceding year ending on September 30, as shown by the employment records maintained by the commission.|Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.|
TX Lab Code § 204.006 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 204 - Contributions|Subchapter A. General Provisions|Section 204.006. Initial Contribution Rate

Sec. 204.006.  INITIAL CONTRIBUTION RATE.  (a)  A person's contribution rate for the calendar year in which the person becomes an employer is the greater of:(1)  the rate established for that year for the major group to which the employer is assigned under Section 204.004, less one-tenth of one percent; or(2)  two and six-tenths percent.(b)  A rate established under Subsection (a) applies to the employer until the date the experience rate computed under Section 204.041 takes effect for the employer.|Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.Amended by: Acts 2005, 79th Leg., Ch. 1115 (H.B. 2421), Sec. 1, eff. January 1, 2006.|
TX Lab Code § 204.007 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 204 - Contributions|Subchapter A. General Provisions|Section 204.007. Special Rate; Certain Employers Engaged in Agriculture

Sec. 204.007.  SPECIAL RATE;  CERTAIN EMPLOYERS ENGAGED IN AGRICULTURE.  (a)  This section applies to an employer identified by the commission as classified in the manual as:(1)  Number 115114, crop preparation services for market;  or(2)  Number 115111, cotton ginning.(b)  An employer subject to this section shall pay a contribution at the lowest of the following rates:(1)  five and four-tenths percent;(2)  the general tax rate applicable to that employer, with the deficit tax rate and replenishment tax rate;  or(3)  any other tax rate applicable to that employer under this subtitle.|Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 2001, 77th Leg., ch. 864, Sec. 1, eff. Sept. 1, 2001.|
TX Lab Code § 204.008 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 204 - Contributions|Subchapter A. General Provisions|Section 204.008. Time Benefits Are Paid

Sec. 204.008.  TIME BENEFITS ARE PAID.  For the purpose of this chapter, benefits are paid at the time the claim for the benefits is certified by the commission to the comptroller for payment.|Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.|
TX Lab Code § 204.009 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 204 - Contributions|Subchapter A. General Provisions|Section 204.009. Application to Labor Agent

Sec. 204.009.  APPLICATION TO LABOR AGENT.  (a)  A labor agent who furnishes a farm and ranch laborer is liable for the payment of a tax under this subtitle as if the labor agent were the employer of the laborer, without regard to any factor used to determine an employer-employee relationship, including the right of control.(b)  If a labor agent does not pay the tax in accordance with this subtitle, a person who contracts with the labor agent for the services of a farm and ranch laborer is jointly and severally liable with the labor agent for payment of the tax under this subtitle as an employer.(c)  A labor agent shall notify each person with whom the labor agent contracts whether the labor agent pays the tax under this subtitle.(d)  A labor agent who pays the tax shall present evidence of payment to each person with whom the labor agent contracts.(e)  In this section, "labor agent" means a person who is a farm labor contractor under the Migrant and Seasonal Agricultural Worker Protection Act (29 U.S.C. Section 1801 et seq.).|Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.|
TX Lab Code § 204.010 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 204 - Contributions|Subchapter A. General Provisions|Section 204.010. Payment of Contributions by Indian Tribes

Sec. 204.010.  PAYMENT OF CONTRIBUTIONS BY INDIAN TRIBES.  An Indian tribe that is subject to this subtitle shall pay contributions under the same terms and conditions as any other subject employer unless the Indian tribe elects under Chapter 205 to make reimbursements for benefits instead of contributions.|Added by Acts 2001, 77th Leg., ch. 518, Sec. 5, eff. June 11, 2001.|
TX Lab Code § 204.021 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 204 - Contributions|Subchapter B. Chargebacks|Section 204.021. Chargebacks

Sec. 204.021.  CHARGEBACKS.  (a)  The amount of benefits paid to a claimant for a benefit year shall be charged to the accounts of each of the claimant's employers during the claimant's base period.  The chargebacks of an employer for a calendar quarter are the benefits paid to all of the employer's employees or former employees during that quarter.(b)  The chargeback of benefits of a claimant who has two or more employers during the claimant's base period is allocated among those employers according to the proportion of the total of the claimant's benefit wage credits paid during the base period by each employer.|Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.|
TX Lab Code § 204.023 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 204 - Contributions|Subchapter B. Chargebacks|Section 204.023. Notice Sent at Time Benefits Paid

Sec. 204.023.  NOTICE SENT AT TIME BENEFITS PAID.  The commission shall mail to an employer a notice of the employer's maximum potential chargebacks when benefits are first paid if:(1)  notice of an initial claim has not already been mailed to the employer under Section 208.002;  and(2)  the employer's account is potentially chargeable with benefits as a result of the initial claim and payment of benefits.|Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.|
TX Lab Code § 204.024 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 204 - Contributions|Subchapter B. Chargebacks|Section 204.024. Protest of Potential Chargebacks

Sec. 204.024.  PROTEST OF POTENTIAL CHARGEBACKS.  To protest a potential chargeback, an employer to whom notice is mailed under Section 204.023 must mail to the commission at Austin a protest not later than the 30th day after the date the notice was mailed or the right to protest the chargeback is waived.  The protest must include a statement of the facts supporting the grounds of the protest.|Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 1999, 76th Leg., ch. 773, Sec. 1, eff. Sept. 1, 1999.|
TX Lab Code § 204.025 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 204 - Contributions|Subchapter B. Chargebacks|Section 204.025. Decision and Administrative Review of Protest

Sec. 204.025.  DECISION AND ADMINISTRATIVE REVIEW OF PROTEST.  (a)  An examiner promptly shall decide the issues involved in a timely protest filed under Section 204.024 and shall mail a notice of the decision to the protesting employer.(b)  The examiner's decision becomes final 14 days from the date the examiner mails the notice unless before that date the employer mails to the commission at Austin a written appeal from the examiner's decision.(c)  Administrative review under this section must be in accordance with the rules of the commission.|Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.|
TX Lab Code § 204.026 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 204 - Contributions|Subchapter B. Chargebacks|Section 204.026. Judicial Review of Protest

Sec. 204.026.  JUDICIAL REVIEW OF PROTEST.  (a)  An employer may appeal an administrative determination made under Section 204.025 after the employer has exhausted the employer's administrative remedies, not including a motion for rehearing, before the commission.  An appeal must be filed within the time prescribed by Sections 212.153 and 212.201 for commission decisions on benefits.(b)  An appeal to a court relating to a chargeback has the same venue and jurisdiction as a suit to collect contributions and penalties under this subtitle.|Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.|
TX Lab Code § 204.027 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 204 - Contributions|Subchapter B. Chargebacks|Section 204.027. Notice, Protest, and Appeal--Notice Sent at Time of Claim

Sec. 204.027.  NOTICE, PROTEST, AND APPEAL--NOTICE SENT AT TIME OF CLAIM.  (a)  If notice of the claim was sent to an employer under Section 208.002, the commission shall mail the employer a notice of the amount of the employer's potential chargeback resulting from the claim.(b)  The employer may protest a clerical or machine error relating to the amount of the chargeback not later than the 14th day after the date the notice was mailed.(c)  The commission shall mail a decision on the protest to the employer.(d)  An employer may appeal the decision on the protest not later than the 14th day after the date notice of the decision is mailed to the employer.|Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.|
TX Lab Code § 204.041 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 204 - Contributions|Subchapter C. General Tax Rate for Experience-Rated Employers|Section 204.041. Tax on Experience-Rated Employers

Sec. 204.041.  TAX ON EXPERIENCE-RATED EMPLOYERS.  (a)  Each employer whose account has been chargeable with benefits throughout four or more consecutive calendar quarters shall pay contributions at the rate prescribed by the table in Section 204.042 or a table extended under Section 204.043.(b)  Except as provided by Subsection (c), a change in the rate applicable to an employer takes effect on January 1.(c)  The rate for an employer who becomes subject to contributions under Subsection (a) for the first time at the close of a calendar quarter takes effect on the first day of the next calendar quarter and continues in effect until the January 1 of the next calendar year.|Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.|
TX Lab Code § 204.042 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 204 - Contributions|Subchapter C. General Tax Rate for Experience-Rated Employers|Section 204.042. Tax Rate Table

Sec. 204.042.  TAX RATE TABLE.If thereplenishmentratio isand the employer's benefit ratio does not exceed:1.000.000.100.200.300.400.500.600.700.800.90. . .1.200.000.080.160.250.330.410.500.580.660.751.210.000.080.160.240.330.410.490.570.660.741.220.000.080.160.240.320.400.490.570.650.731.230.000.080.160.240.320.400.480.560.650.731.240.000.080.160.240.320.400.480.560.640.721.250.000.080.160.240.320.400.480.560.640.721.260.000.070.150.230.310.390.470.550.630.711.270.000.070.150.230.310.390.470.550.620.701.280.000.070.150.230.310.390.460.540.620.701.290.000.070.150.230.310.380.460.540.620.691.300.000.070.150.230.300.380.460.530.610.691.310.000.070.150.220.300.380.450.530.610.681.320.000.070.150.220.300.370.450.530.600.681.330.000.070.150.220.300.370.450.530.600.671.340.000.070.140.220.290.370.440.520.590.671.350.000.070.140.220.290.370.440.510.590.661.360.000.070.140.220.290.360.440.510.580.661.370.000.070.140.210.290.360.430.510.580.651.380.000.070.140.210.280.360.430.500.570.651.390.000.070.140.210.280.350.430.500.570.641.400.000.070.140.210.280.350.420.500.570.641.410.000.070.140.210.280.350.420.490.560.631.420.000.070.140.210.280.350.420.490.560.631.430.000.060.130.200.270.340.410.480.550.621.440.000.060.130.200.270.340.410.480.550.621.450.000.060.130.200.270.340.410.480.550.621.460.000.060.130.200.270.340.410.470.540.621.470.000.060.130.200.270.340.400.470.540.611.480.000.060.130.200.270.330.400.470.540.601.490.000.060.130.200.260.330.400.460.530.601.500.000.060.130.200.260.330.400.460.530.601.510.000.060.130.190.260.330.390.460.520.591.520.000.060.130.190.260.320.390.460.520.591.530.000.060.130.190.260.320.390.450.520.581.540.000.060.120.190.250.320.380.450.510.581.550.000.060.120.190.250.320.380.450.510.581.560.000.060.120.190.250.320.380.440.510.571.570.000.060.120.190.250.310.380.440.500.571.580.000.060.120.180.250.310.370.440.500.561.590.000.060.120.180.250.310.370.440.500.561.600.000.060.120.180.250.310.370.430.500.56the employer's tax rate is:0.00%0.1%0.2%0.3%0.4%0.5%0.6%0.7%0.8%0.9%|Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.|
TX Lab Code § 204.043 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 204 - Contributions|Subchapter C. General Tax Rate for Experience-Rated Employers|Section 204.043. Extension of Tax Rate Table Up to Six Percent

Sec. 204.043.  EXTENSION OF TAX RATE TABLE UP TO SIX PERCENT.  (a)  The commission shall extend the table in Section 204.042 by providing additional replenishment ratios, benefit ratios, and tax rates up to six percent.(b)  In extending the table in Section 204.042, the commission shall use the same mathematical principles used in constructing the table.|Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.|
TX Lab Code § 204.044 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 204 - Contributions|Subchapter C. General Tax Rate for Experience-Rated Employers|Section 204.044. Benefit Ratio

Sec. 204.044.  BENEFIT RATIO.  (a)  The benefit ratio for an employer is equal to the total amounts of the employer's chargebacks for the 36 consecutive months preceding the tax rate computation date divided by the total of the employer's taxable wages for the same months.(b)  The benefit ratio of an employer whose account has been chargeable with benefits for less than 36 consecutive months but throughout each month of at least four calendar quarters is equal to the total amount of the employer's chargebacks for those months preceding the tax rate computation date divided by the total of the employer's taxable wages for those months.(c)  In computing the benefit ratio, only taxable wages on which contributions have been paid to the commission not later than the last day of the month in which the computation date occurs may be used.(d)  In computing the benefit ratio for employers who are subject only to Section 201.027 and who have elected under that section to file reports annually, only taxable wages for which contributions have been paid to the commission on or before January 31 may be used.(e)  The benefit ratio is expressed as a percentage.|Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 2001, 77th Leg., ch. 487, Sec. 2, eff. Sept. 1, 2001.|
TX Lab Code § 204.045 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 204 - Contributions|Subchapter C. General Tax Rate for Experience-Rated Employers|Section 204.045. Replenishment Ratio

Sec. 204.045.  REPLENISHMENT RATIO.  (a)  The replenishment ratio for a calendar year is computed by:(1)  dividing the numerator described in Subsection (b) by the denominator described in Subsection (c);  and(2)  rounding the result to the nearest hundredth.(b)  The numerator is equal to the amount of benefits paid during the 12 months ending September 30 of the preceding year that are effectively charged to employers' accounts, plus one-half of the amount of benefits paid during that period that are not effectively charged to employers' accounts. In computing the amount of the benefits charged or paid, the commission shall not include the amount of:(1)  a canceled benefit warrant;(2)  that part of a benefit that has been overpaid and been repaid;(3)  benefits paid that are repayable from a reimbursing employer, the federal government, or another governmental entity; or(4)  benefits paid and not effectively charged to an employer's account as a result of an order or proclamation by the governor declaring at least 50 percent of the counties in this state to be in a state of disaster or emergency.(c)  The denominator is the total amount of benefits paid during the 12 months ending September 30 of the preceding year that are effectively charged to employers' accounts.(d)  The commission shall compute the replenishment ratio for each calendar year before the date the first contribution payment with respect to wages for employment paid in that year is due.  Once computed for the year, the replenishment ratio may not be adjusted.|Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.Amended by: Acts 2021, 87th Leg., R.S., Ch. 7 (H.B. 7), Sec. 1, eff. May 13, 2021.|
TX Lab Code § 204.046 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 204 - Contributions|Subchapter C. General Tax Rate for Experience-Rated Employers|Section 204.046. Effectively Charged Benefits

Sec. 204.046.  EFFECTIVELY CHARGED BENEFITS.  (a)  A benefit is not effectively charged if it is:(1)  not charged to an employer's account;(2)  charged to an employer's account after the employer has reached maximum liability because of the maximum tax rate;  or(3)  charged to an employer's account but considered not collectible.(b)  A benefit not described in Subsection (a) is effectively charged.|Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.|
TX Lab Code § 204.047 (2021)
2021 Texas Statutes|Labor Code|Title 4 - Employment Services and Unemployment|Subtitle A - Texas Unemployment Compensation Act|Chapter 204 - Contributions|Subchapter C. General Tax Rate for Experience-Rated Employers|Section 204.047. Tax Rate Computation Date for Experience Tax Rate

Sec. 204.047.  TAX RATE COMPUTATION DATE FOR EXPERIENCE TAX RATE.  (a)  The computation date for the tax rate for the contribution under Section 204.041 is October 1 of the year preceding the calendar year in which the rate takes effect, except as provided by Subsections (b) and (c).(b)  The computation date for the tax rate for the contribution under Section 204.041(a) for an employer who becomes subject to that tax rate for the first time is the date on which the rate takes effect under Section 204.041(c).(c)  An employer who reports annually under Section 201.027 has the same computation date as other employers, but the final computation of a rate for the employer may not occur before February 1 of the year following the computation date.|Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 2001, 77th Leg., ch. 487, Sec. 3, eff. Sept. 1, 2001.|