reglab/statecodes huggingface dataset:
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 204 - Contributions › Subchapter E. Acquisition of Experience-Rated Employer › Section 204.089. Conformity With Federal Regulations

Sec. 204.089.  CONFORMITY WITH FEDERAL REGULATIONS.  The commission shall administer this subchapter in conformity with any regulations prescribed by the United States Secretary of Labor relating to experience-rating transfers.
Added by Acts 2005, 79th Leg., Ch. 1315 (H.B. 3250), Sec. 7, eff. September 1, 2005.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 204 - Contributions › Subchapter F. Special Contributions for Governmental Employers › Section 204.101. Contribution From Governmental Employer

Sec. 204.101.  CONTRIBUTION FROM GOVERNMENTAL EMPLOYER.  A governmental employer shall pay a contribution in accordance with this subchapter and rules adopted by the commission on wages paid for employment during each year or portion of the year in which the governmental employer is subject to this subtitle.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 204 - Contributions › Subchapter F. Special Contributions for Governmental Employers › Section 204.102. Contribution Not Deduction From Wages

Sec. 204.102.  CONTRIBUTION NOT DEDUCTION FROM WAGES.  A contribution paid by a governmental employer may not be deducted from the wages of individuals in the employer's employ.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 204 - Contributions › Subchapter F. Special Contributions for Governmental Employers › Section 204.103. Rate of Contributions for Governmental Employers

Sec. 204.103.  RATE OF CONTRIBUTIONS FOR GOVERNMENTAL EMPLOYERS.  (a)  The rate of the contribution required under Section 204.101 for each calendar year is equal to the greater of:
(1)  one-tenth of one percent;  or
(2)  the percentage, adjusted to the next higher one-tenth of one percent, computed by dividing the numerator described by Subsection (b) by the denominator described by Subsection (c).
(b)  The numerator is the amount of all benefits paid during the preceding calendar year based on wage credits earned from employers that pay contributions under this subchapter, not including benefit payments that are reimbursable from any other source.  If the amount of benefits paid during the period used for determining the rate is greater than the contributions paid by the same employers for the same period, the amount of the benefits paid in excess of the amount of contributions collected shall be added to the numerator in determining the contribution rate.  If the amount of benefits paid for the period used for determining the rate is less than the contributions paid by the same employers for the same period, that amount shall be deducted from the numerator in computing the rate.
(c)  The denominator is the amount of the total wages paid during the preceding calendar year by all employers that pay contributions under this subchapter.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 204 - Contributions › Subchapter F. Special Contributions for Governmental Employers › Section 204.104. Accounting for Governmental Employers

Sec. 204.104.  ACCOUNTING FOR GOVERNMENTAL EMPLOYERS.  The commission shall account separately for benefits paid and contributions collected under this subchapter, and these benefits and contributions may not be used in determining contribution rates under Subchapters A, B, C, and D.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 204 - Contributions › Subchapter F. Special Contributions for Governmental Employers › Section 204.105. Past Due Contributions

Sec. 204.105.  PAST DUE CONTRIBUTIONS.  (a)  A governmental employer that fails to pay a contribution due under this subchapter on the date it is due as prescribed by the commission is subject to the same penalties as provided for other employers under Section 213.021.
(b)  The provisions for collecting delinquent contributions under Chapter 213 apply to a governmental employer.
(c)  The commission shall notify the comptroller in writing of the name of each governmental employer that is delinquent in payment of contributions under this subtitle and the amount of the delinquency.  On receipt of the notice, the comptroller shall pay the amount of the delinquency to the commission from any funds that otherwise would be due from the state to the delinquent governmental employer.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 204 - Contributions › Subchapter F. Special Contributions for Governmental Employers › Section 204.106. Reports and Records

Sec. 204.106.  REPORTS AND RECORDS.  (a)  A governmental employer shall keep records and file reports with the commission relating to individuals in its employ as required by rules adopted by the commission.
(b)  A governmental employer that does not keep the records or file the reports when due is subject to the same penalties provided for other employers under Sections 213.022, 213.023, 213.024, and 213.056.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 204 - Contributions › Subchapter G. Employment and Training Investment Assessment; Funds › Section 204.121. Employment and Training Investment Assessment

Sec. 204.121.  EMPLOYMENT AND TRAINING INVESTMENT ASSESSMENT.  (a)  In addition to any other taxes imposed under this subtitle, an employment and training investment assessment is imposed on or after January 1, 2006, on each employer paying contributions under this subtitle as a separate assessment of one-tenth of one percent of wages paid by the employer.
(b)  The commission shall deposit the revenue from the employment and training investment assessment to the credit of the holding fund created under Section 204.122.
(c)  The employment and training investment assessment is due at the same time, collected in the same manner, and subject to the same penalties and interest as other contributions assessed under this subtitle.
Added by Acts 2005, 79th Leg., Ch. 1115 (H.B. 2421), Sec. 3, eff. June 18, 2005.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 204 - Contributions › Subchapter G. Employment and Training Investment Assessment; Funds › Section 204.122. Holding Fund

Sec. 204.122.  HOLDING FUND.  (a)  The employment and training investment holding fund is a special trust fund outside of the state treasury in the custody of the comptroller separate and apart from all public money or funds of this state.
(b)  The comptroller shall administer the holding fund in accordance with the directions of the commission.  Interest accruing on amounts in the holding fund shall be deposited quarterly to the credit of the compensation fund.
Added by Acts 2005, 79th Leg., Ch. 1115 (H.B. 2421), Sec. 3, eff. June 18, 2005.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 204 - Contributions › Subchapter G. Employment and Training Investment Assessment; Funds › Section 204.123. Transfer to Skills Development Fund, Training Stabilization Fund, and Compensation Fund

Sec. 204.123.  TRANSFER TO SKILLS DEVELOPMENT FUND, TRAINING STABILIZATION FUND, AND COMPENSATION FUND.  (a)  If, on September 1 of a year, the commission determines that the amount in the compensation fund will exceed 100 percent of its floor as computed under Section 204.061 on the next October 1 computation date, the commission shall transfer from the holding fund created under Section 204.122:
(1)   during any state fiscal biennium beginning on or after September 1, 2007, 100 percent to the skills development fund created under Section 303.003, except that the amount transferred under this subdivision may not exceed the amount appropriated by the legislature to the skills development program strategies and activities in that biennium; and
(2)  any remaining amount in the holding fund after the distribution under Subdivision (1) to the training stabilization fund created under Section 302.101.
(b)  If, on September 1 of a year, the commission determines that the amount in the compensation fund will be at or below 100 percent of its floor as computed under Section 204.061 on the next October 1 computation date, the commission shall transfer to the compensation fund as much of the amount in the holding fund as is necessary to raise the amount in the compensation fund to 100 percent of its floor, up to and including the entire amount in the holding fund.  The commission shall transfer any remaining balance in the holding fund to the skills development fund and the training stabilization fund in the manner prescribed by Subsection (a).
Added by Acts 2005, 79th Leg., Ch. 1115 (H.B. 2421), Sec. 3, eff. June 18, 2005.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 1297 (H.B. 2457), Sec. 13, eff. September 1, 2011.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 205 - Reimbursements › Subchapter A. Election to Become Reimbursing Employer › Section 205.001. Reimbursements or Contributions by Governmental Entity

Sec. 205.001.  REIMBURSEMENTS OR CONTRIBUTIONS BY GOVERNMENTAL ENTITY.  (a)  A state, a political subdivision of a state, an Indian tribe, or an instrumentality of a state, political subdivision of a state, or Indian tribe may elect to pay reimbursements for benefits instead of contributions.
(b)  The election must be made not later than the 45th day after the date on which notice that an employer is subject to this subtitle is mailed to the employer.
(c)  The election is effective January 1 of the year in which the employer becomes subject to this subtitle.
(d)  An election is effective for at least two calendar years and may be terminated after the minimum period by filing with the commission not later than December 1 a written request for termination.  The termination is effective January 1 of the following year.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 2001, 77th Leg., ch. 518, Sec. 6, eff. June 11, 2001.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 205 - Reimbursements › Subchapter A. Election to Become Reimbursing Employer › Section 205.002. Election by Nonprofit Organization

Sec. 205.002.  ELECTION BY NONPROFIT ORGANIZATION.  (a)  A nonprofit organization that is described by Section 201.023 or a group of those organizations subject to this subtitle may elect to pay reimbursements for benefits instead of contributions.
(b)  An election under this section must be made not later than the 45th day after the date on which notice that the employer is subject to this subtitle is mailed to the employer.
(c)  The election is effective January 1 of the year in which the employer becomes subject to this subtitle.
(d)  The election is effective for at least two calendar years and may not be terminated before the expiration of that period, except as provided in Sections 205.003 and 205.031.
(e)  An election may be withdrawn by written application by the employer filed with the commission not later than December 1 before the year for which the employer wishes to change the employer's method of payment.  The method of payment may be changed again if a timely application is filed after a minimum of two calendar years.
(f)  An election to pay reimbursements terminates at any time coverage terminates under this subtitle.  An employer whose election terminates because of termination of coverage, on again becoming an employer subject to this subtitle, may reelect to pay reimbursements.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 205 - Reimbursements › Subchapter A. Election to Become Reimbursing Employer › Section 205.003. Commission Termination of Election

Sec. 205.003.  COMMISSION TERMINATION OF ELECTION.  (a)  The commission may terminate an employer's election to make reimbursements if the employer is delinquent in making reimbursements under this chapter.
(b)  A termination under this section takes effect at the beginning of the next tax year and remains in effect for that tax year and the following tax year.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 205 - Reimbursements › Subchapter A. Election to Become Reimbursing Employer › Section 205.004. Election by Indian Tribe

Sec. 205.004.  ELECTION BY INDIAN TRIBE.  (a)  An Indian tribe that elects to make reimbursements for benefits instead of contributions shall make the election under this chapter in the same manner and subject to the same conditions as the state or a political subdivision of the state.
(b)  An Indian tribe that makes an election under this chapter shall determine whether the election is for the tribe as a whole, individual tribal units, or a combination of individual tribal units.
(c)  An Indian tribe that makes an election under this chapter shall pay the full amount of benefits attributable to service performed in the employ of the Indian tribe on the same schedule as other employing units that have elected to make reimbursements for benefits instead of contributions.
(d)  An Indian tribe that fails to make a required payment, including payment of a penalty and interest, before the 91st day after receiving notice of the payment loses the option to pay reimbursements instead of contributions for the following tax year unless the commission receives payment in full before the date contribution rates for that tax year are computed.
(e)  An Indian tribe that loses the option to pay reimbursements instead of contributions due to late payments under Subsection (d) may resume that option if, after the expiration of one year following the date of losing the option, the Indian tribe has timely paid all contributions and no contributions, payments instead of contributions for benefits paid, penalties, or interest remain outstanding.
Added by Acts 2001, 77th Leg., ch. 518, Sec. 7, eff. June 11, 2001.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 205 - Reimbursements › Subchapter B. General Provisions › Section 205.011. Applicability of Subtitle; Waiver by Reimbursing Employer

Sec. 205.011.  APPLICABILITY OF SUBTITLE;  WAIVER BY REIMBURSING EMPLOYER.  (a)  A reimbursing employer is entitled to the rights and privileges and subject to the duties and responsibilities of all provisions of this subtitle other than the following provisions of Chapter 204, which do not apply to a reimbursing employer:
(1)  Sections 204.001-204.008;
(2)  Subchapters B, C, and D of Chapter 204;  and
(3)  Sections 204.081-204.085.
(b)  An election to become a reimbursing employer is a waiver of the rights afforded under Chapter 204 that do not apply to a reimbursing employer.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 205 - Reimbursements › Subchapter B. General Provisions › Section 205.012. Payment of Reimbursement

Sec. 205.012.  PAYMENT OF REIMBURSEMENT.  A reimbursing employer shall pay a reimbursement to the commission in accordance with this chapter and rules adopted by the commission.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 205 - Reimbursements › Subchapter B. General Provisions › Section 205.0125. Exception From Duty to Pay Reimbursement

Sec. 205.0125.  EXCEPTION FROM DUTY TO PAY REIMBURSEMENT.  (a) Notwithstanding any other provision of this chapter, a reimbursing employer is not liable for paying a reimbursement for benefits paid to an individual, regardless of whether the employer was named as the individual's last work, if the individual's separation from work with the employer resulted from the individual:
(1)  being discharged for misconduct; or
(2)  voluntarily leaving work without good cause connected with the individual's work.
(b)  A reimbursing employer may contest reimbursements billed to the employer by the commission in violation of this section using the dispute resolution procedures prescribed by Chapter 212 and rules adopted under that chapter.
Added by Acts 2015, 84th Leg., R.S., Ch. 810 (H.B. 3373), Sec. 1, eff. September 1, 2015.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 205 - Reimbursements › Subchapter B. General Provisions › Section 205.013. Billing; Amount of Reimbursements

Sec. 205.013.  BILLING;  AMOUNT OF REIMBURSEMENTS.  (a)  A reimbursing employer shall pay to the commission an amount equal to the regular benefits plus, except as provided by Subsection (c), one-half of the extended benefits paid during that quarter that are attributable to service in the employ of the employer.
(b)  At the end of each calendar quarter the commission shall bill each reimbursing employer for the amount described under Subsection (a).
(c)  A state, a political subdivision of a state, or any instrumentality of any one or more states or political subdivisions of a state that is wholly owned by one or more states or political subdivisions of a state that is a reimbursing employer shall pay 100 percent of the extended benefits paid on benefit wage credits earned from that employer.
(d)  If a reimbursing employer pays a reimbursement to the commission for benefits paid to a claimant that are not in accordance with the final determination or decision under this subtitle, the employer is not entitled to a refund of, or credit for, the amount paid by the employer to the commission unless the employer has complied with the requirements of Section 208.004 with respect to the claimant.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
Amended by:
Acts 2013, 83rd Leg., R.S., Ch. 119 (S.B. 1537), Sec. 1, eff. October 1, 2013.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 205 - Reimbursements › Subchapter B. General Provisions › Section 205.014. Proportionate Allocation of Benefit Costs--More Than One Employer and at Least One Reimbursing Employer

Sec. 205.014.  PROPORTIONATE ALLOCATION OF BENEFIT COSTS--MORE THAN ONE EMPLOYER AND AT LEAST ONE REIMBURSING EMPLOYER.  If benefits to an individual are computed on benefit wage credits earned from more than one employer, at least one of whom is a reimbursing employer, the amount payable to the compensation fund by each reimbursing employer is the amount that bears the same ratio to the total benefits paid to the individual as the total base period benefit wage credits for the individual from that employer bears to the total base period benefit wage credits for the individual from all employers.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 205 - Reimbursements › Subchapter B. General Provisions › Section 205.015. Continued Liability for Reimbursement

Sec. 205.015.  CONTINUED LIABILITY FOR REIMBURSEMENT.  An employer who has elected reimbursement under Section 205.001 or 205.002 shall pay reimbursements for benefits that are attributable to service in the employ of the employer during the period of the election, even if the employer is no longer a reimbursing employer when the benefits are paid.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 205 - Reimbursements › Subchapter B. General Provisions › Section 205.016. Collection of Delinquent Reimbursement; Effect of Failure to Submit Certain Reports

Sec. 205.016.  COLLECTION OF DELINQUENT REIMBURSEMENT;  EFFECT OF FAILURE TO SUBMIT CERTAIN REPORTS.  A reimbursing employer who fails to pay a reimbursement on the date on which the reimbursement is due, or who fails to submit records and reports, as prescribed by the commission, is subject to the following in the same manner as an employer who does not pay a contribution when due:
(1)  Sections 213.004, 213.005, 213.006, 213.008, and 213.009;
(2)  Subchapters B, C, D, and E of Chapter 213, other than Section 213.058;  and
(3)  Section 204.086.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 205 - Reimbursements › Subchapter B. General Provisions › Section 205.017. Delinquent Governmental Employers

Sec. 205.017.  DELINQUENT GOVERNMENTAL EMPLOYERS.  The commission shall notify the comptroller in writing of the name of a governmental employer that is delinquent in payment of reimbursements under this subtitle and the amount of the delinquency.  On receipt of the notice, the comptroller shall pay the amount of the delinquency to the commission from any funds that otherwise would be due from the state to the delinquent governmental employer.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 205 - Reimbursements › Subchapter B. General Provisions › Section 205.018. Payment of Benefits From Compensation Fund; No Effect on Replenishment Ratio

Sec. 205.018.  PAYMENT OF BENEFITS FROM COMPENSATION FUND;  NO EFFECT ON REPLENISHMENT RATIO.  Benefits computed on wages earned from a reimbursing employer and reimbursements for the benefits may not be used in computing the replenishment ratio under Section 204.045.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 205 - Reimbursements › Subchapter B. General Provisions › Section 205.019. Reimbursement From Non-Treasury Funds

Sec. 205.019.  REIMBURSEMENT FROM NON-TREASURY FUNDS.  (a)  A branch, department, or other instrumentality of this state that reimburses the commission with funds that are held outside the state treasury shall reimburse the commission by writing a check to the commission for deposit into the appropriate unemployment compensation account.  A deposit under this section shall be made not later than the 30th day after the date the instrumentality receives the commission's statement of amounts due.
(b)  Repealed by Acts 2013, 83rd Leg., R.S., Ch. 1312, Sec. 99(28), eff. September 1, 2013.
(c)  A branch, department, or other instrumentality affected by this section may allocate appropriate funds to a revolving account on its books to receive contributions from funds other than general revenue funds, based on an assessment it determines to be appropriate for the purpose of reimbursing the appropriate unemployment compensation account for benefits paid.
(d)  The state auditor may review the reimbursement of funds for compliance by the affected entities with this section, subject to a risk assessment performed by the state auditor and to the legislative audit committee's approval of including the review in the audit plan under Section 321.013, Government Code.
Added by Acts 1999, 76th Leg., ch. 1499, Sec. 1.38, eff. Sept. 1, 1999.  Amended by Acts 2003, 78th Leg., ch. 785, Sec. 63, eff. Sept. 1, 2003.
Amended by:
Acts 2013, 83rd Leg., R.S., Ch. 1312 (S.B. 59), Sec. 99(28), eff. September 1, 2013.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 205 - Reimbursements › Subchapter C. Group Account › Section 205.021. Approval of Group Account; Effective Date

Sec. 205.021.  APPROVAL OF GROUP ACCOUNT;  EFFECTIVE DATE.  (a)  On approval of an application submitted by two or more reimbursing employers, the commission shall establish a group account for the employers to share the cost of benefits that are attributable to service in the employ of the employers.
(b)  The application must identify and authorize a group representative to act as the group's agent for the purpose of this subchapter.
(c)  The group account takes effect at the beginning of the calendar quarter in which the commission received the application.  The commission shall notify the group's representative of the effective date of the account.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 205 - Reimbursements › Subchapter C. Group Account › Section 205.022. Duration and Termination of Group Account

Sec. 205.022.  DURATION AND TERMINATION OF GROUP ACCOUNT.  (a)  A group account must remain in effect for not less than two years.
(b)  After two years, the account may be terminated at the discretion of the commission or on application by the group.  The termination is effective January 1 of the next year.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 205 - Reimbursements › Subchapter C. Group Account › Section 205.023. Group Member's Reimbursement Amount

Sec. 205.023.  GROUP MEMBER'S REIMBURSEMENT AMOUNT.  On establishment of a group account, each member of the group is liable for reimbursements for each calendar quarter in the amount that bears the same ratio to the total benefits paid in the quarter attributable to service in the employ of all members of the group as the total wages paid for service in employment in the quarter by the member bears to the total wages paid in the quarter by all members of the group.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 205 - Reimbursements › Subchapter C. Group Account › Section 205.024. Reports and Records

Sec. 205.024.  REPORTS AND RECORDS.  Each member of a group shall keep accurate employment records and submit reports as required by the commission relating to persons employed by the member.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 205 - Reimbursements › Subchapter C. Group Account › Section 205.025. Commission Rules

Sec. 205.025.  COMMISSION RULES.  The commission shall as necessary adopt rules on:
(1)  an application for the establishment, maintenance, and termination of a group account authorized by this subchapter;
(2)  the type of records to be kept and reports to be submitted by a group of employers;
(3)  the addition of a new member to a group;
(4)  the withdrawal of an active member from a group;  and
(5)  the determination of the amount of reimbursements payable under this subchapter by members of a group and the time and manner of those payments.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 205 - Reimbursements › Subchapter D. Bonds and Other Safeguards › Section 205.031. Bond

Sec. 205.031.  BOND.  (a)  The commission may require a reimbursing employer or group of reimbursing employers to execute and file with the commission a surety bond approved by the commission.
(b)  The amount of the bond shall be determined in accordance with rules adopted by the commission.
(c)  The commission may require adjustments to a filed bond as it considers appropriate.
(d)  If a reimbursing employer covered by a bond fails to pay the full amount of reimbursements when due, together with any applicable interest and penalties required under this subtitle, the surety is liable on the bond, to the extent of the bond, as though the surety were the employer.
(e)  If a reimbursing employer fails to execute and file bond when directed to do so by the commission, the commission may terminate the employer's election to make reimbursements effective at the beginning of the next tax year.  The termination remains effective for that tax year and the following tax year.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 205 - Reimbursements › Subchapter D. Bonds and Other Safeguards › Section 205.032. Additional Safeguards

Sec. 205.032.  ADDITIONAL SAFEGUARDS.  The commission may provide additional safeguards as necessary to ensure that a reimbursing employer pays the reimbursements required under Subchapters B and C.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 205 - Reimbursements › Subchapter E. State Elections › Section 205.041. State Election to Be Reimbursing Employer

Sec. 205.041.  STATE ELECTION TO BE REIMBURSING EMPLOYER.  (a)  This state is a reimbursing employer subject to this subtitle for all services performed in the employ of:
(1)  this state;
(2)  a branch or department of this state;  or
(3)  an instrumentality of this state that is not otherwise an employer.
(b)  All services performed in the employ of this state, a branch or department of this state, or an instrumentality of this state are employment.
(c)  Subsection (a) does not apply to a political subdivision of this state.
(d)  The commission shall provide to each state agency an annual statement showing the benefits paid by the commission during the year that are attributable to that agency.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 205 - Reimbursements › Subchapter E. State Elections › Section 205.042. Coverage of State Employees Working Outside State

Sec. 205.042.  COVERAGE OF STATE EMPLOYEES WORKING OUTSIDE STATE.  If the commission is unable to execute a reciprocal agreement under Chapter 211 to cover an employee of this state who works outside this state, the employing agency shall become a reimbursing employer if permitted by the law of the state in which the employee works.  If the agency is not permitted to be a reimbursing employer, the agency may pay the required contribution for that employee from funds available for that purpose.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 206 - Unemployment Insurance Coverage › Section 206.001. Yearly Coverage

Sec. 206.001.  YEARLY COVERAGE.  An employing unit that is or becomes an employer in a calendar year is subject to this subtitle during that entire calendar year.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 206 - Unemployment Insurance Coverage › Section 206.002. Election of Coverage as Employer

Sec. 206.002.  ELECTION OF COVERAGE AS EMPLOYER.  (a)  An employing unit that is not otherwise subject to this subtitle may elect coverage as an employer for not less than two calendar years.
(b)  Subsection (a) does not apply to an employing unit to which Section 205.001 or 205.002 applies.
(c)  On written approval by the commission of an election under Subsection (a), the employing unit making the election becomes an employer to the same extent as all other employers beginning on the date stated in the approval.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 206 - Unemployment Insurance Coverage › Section 206.003. Election of Coverage Regarding Services Not Constituting Employment

Sec. 206.003.  ELECTION OF COVERAGE REGARDING SERVICES NOT CONSTITUTING EMPLOYMENT.  (a)  An employing unit may elect for not less than two calendar years that all services that do not constitute employment and that are performed by individuals in its employ in one or more distinct establishments or places of business are to be considered employment for all purposes of this subtitle.
(b)  An election under Subsection (a) must be in writing and be filed with the commission.
(c)  On written approval by the commission of an election under Subsection (a), the services constitute employment during the period elected, beginning on the date stated in the approval.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 206 - Unemployment Insurance Coverage › Section 206.004. Termination of Coverage

Sec. 206.004.  TERMINATION OF COVERAGE.  (a)  An employing unit may cease to be an employer only on January 1 of a year and only if the commission finds that:
(1)  the employing unit was not an employer during the preceding year;  or
(2)  the employing unit has not had any individuals in employment during the preceding three calendar years.
(b)  The commission may not make a finding under Subsection (a)(1) unless the employing unit files an application for termination of coverage with the commission on or after January 1 but before April 1 of the year for which termination is requested.  The commission may make a finding under Subsection (a)(2) without an application having been filed.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 206 - Unemployment Insurance Coverage › Section 206.005. Previous Rights Lost by Cessation of Coverage

Sec. 206.005.  PREVIOUS RIGHTS LOST BY CESSATION OF COVERAGE.  When an employing unit that ceased to be an employer subsequently becomes an employer, the employing unit is considered to be a new employer without regard to the rights that employing unit acquired when previously an employer.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 207 - Benefits › Subchapter A. Payment of Benefits › Section 207.001. Payment of Benefits

Sec. 207.001.  PAYMENT OF BENEFITS.  Benefits are paid through the commission in accordance with rules adopted by the commission and are due and payable under this subtitle only to the extent provided by this subtitle.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 207 - Benefits › Subchapter A. Payment of Benefits › Section 207.003. Benefits for Partial Unemployment

Sec. 207.003.  BENEFITS FOR PARTIAL UNEMPLOYMENT.  (a)  An eligible individual who is partially unemployed in a benefit period is entitled to partial benefits for that benefit period.
(b)  The amount of a partial benefit is computed by:
(1)  adding the individual's benefit amount and the greater of $5 or 25 percent of the benefit amount;  and
(2)  subtracting the amount of the wages earned by the individual during the benefit period from the amount computed under Subdivision (1).
(c)  In this section, "wages" has the meaning assigned in Subchapter F, Chapter 201, except that the limitation of wages provided in Section 201.082(1) does not apply.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 207 - Benefits › Subchapter A. Payment of Benefits › Section 207.004. Benefit Wage Credits

Sec. 207.004.  BENEFIT WAGE CREDITS.  (a)  The commission shall credit as benefit wage credits during an individual's base period:
(1)  wages the individual received for employment from an employer during the individual's base period; and
(2)  wages ordered to be paid by a final order issued by the commission under Chapter 61 that:
(A)  were due to be paid by an employer during the individual's base period; and
(B)  will be credited to the date or dates on which the payment of those wages was due.
(a-1)  The commission by rule shall determine the method of crediting wages to an individual's base period for purposes of Subsection (a).
(b)  Wages used to qualify an individual for regular benefits under this subtitle or under any other unemployment compensation law may not be used again to qualify the individual for regular benefits.
(c)  If an employer fails to report, when requested by the commission, wages that were paid to an individual during a base period, the commission may determine the amount of benefit wage credits for the individual for the base period from the best information obtained by the commission.
(d)  In this section:
(1)  "Benefit wage credits" means those wages used to determine an individual's right to benefits.
(2)  "Wages" has the meaning assigned in Subchapter F, Chapter 201, except that the limitation of wages provided in Section 201.082(1) does not apply.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 1052 (H.B. 2120), Sec. 2, eff. June 15, 2007.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 207 - Benefits › Subchapter A. Payment of Benefits › Section 207.005. Maximum Amount of Benefits

Sec. 207.005.  MAXIMUM AMOUNT OF BENEFITS.  The maximum amount of benefits payable to an eligible individual during a benefit year may not exceed the lesser of:
(1)  26 times the individual's benefit amount;  or
(2)  27 percent of the individual's benefit wage credits.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 207 - Benefits › Subchapter A. Payment of Benefits › Section 207.006. Adjustment of Benefits

Sec. 207.006.  ADJUSTMENT OF BENEFITS.  If a benefit rate or benefit payable computed under this chapter is not a multiple of $1, the benefit rate or benefit payable is increased to the next multiple of $1.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 207 - Benefits › Subchapter A. Payment of Benefits › Section 207.007. Fees Limitation; Legal Representation; Criminal Offense; Penalty

Sec. 207.007.  FEES LIMITATION;  LEGAL REPRESENTATION;  CRIMINAL OFFENSE;  PENALTY.  (a)  An individual claiming benefits under this subtitle may not be charged a fee in a proceeding under this subtitle by:
(1)  the commission or a representative of the commission;  or
(2)  a court or an officer of a court.
(b)  An individual claiming benefits in a proceeding before the commission or a court may be represented by counsel or another authorized agent.  Counsel or an agent representing an individual under this subtitle may charge and collect a fee for the counsel's or agent's services.
(c)  A person who violates this section commits an offense.  An offense under this section is punishable by:
(1)  a fine of not less than $50 and not more than $500;
(2)  imprisonment for not more than six months;  or
(3)  both a fine and imprisonment.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
Amended by:
Acts 2005, 79th Leg., Ch. 1104 (H.B. 2273), Sec. 2, eff. September 1, 2005.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 207 - Benefits › Subchapter A. Payment of Benefits › Section 207.008. Suitable Work

Sec. 207.008.  SUITABLE WORK.  (a)  In determining whether work is suitable for an individual, the commission shall consider:
(1)  the degree of risk involved to the individual's health, safety, and morals at the place of performance of the work;
(2)  the individual's physical fitness and previous training;
(3)  the individual's experience and previous earnings;
(4)  the individual's length of unemployment and prospects for securing local work in the individual's customary occupation;  and
(5)  the distance of the work from the individual's residence.
(b)  Notwithstanding any other provision of this subtitle, work is not suitable and benefits may not be denied under this subtitle to an otherwise eligible individual for refusal to accept new work if:
(1)  the position offered is vacant directly because of a strike, lockout, or other labor dispute;
(2)  the wages, hours, or other conditions of the work offered are substantially less favorable to the individual than those prevailing for similar work in the locality;  or
(3)  as a condition of being employed, the individual is required to join a company union or to resign from or refrain from joining a bona fide labor organization.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 207 - Benefits › Subchapter A. Payment of Benefits › Section 207.009. Payment of Benefits by Indian Tribe

Sec. 207.009.  PAYMENT OF BENEFITS BY INDIAN TRIBE.  Benefits based on service in the employ of an Indian tribe, as described by Section 201.048, are payable in the same amount, on the same terms, and subject to the same conditions as benefits paid on the basis of other service under this subtitle.
Added by Acts 2001, 77th Leg., ch. 518, Sec. 8, eff. June 11, 2001.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 207 - Benefits › Subchapter B. Benefit Eligibility › Section 207.0211. Eligibility of Certain Disabled Persons

Sec. 207.0211.  ELIGIBILITY OF CERTAIN DISABLED PERSONS.  A permanently disabled individual is considered to be able to work under Section 207.021(a)(3) and available for work for purposes of Section 207.021(a)(4) if, as a result of the individual's disability, the individual:
(1)  is unable to work full-time;
(2)  has worked part-time during a substantial part of the individual's base period;
(3)  is seeking part-time work consistent with the limitations imposed by the individual's disability; and
(4)  is receiving disability insurance benefits under 42 U.S.C. Section 423.
Added by Acts 2005, 79th Leg., Ch. 493 (H.B. 481), Sec. 1, eff. June 17, 2005.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 207 - Benefits › Subchapter B. Benefit Eligibility › Section 207.0212. Eligibility of Certain Persons Unemployed Because of Disaster

Sec. 207.0212.  ELIGIBILITY OF CERTAIN PERSONS UNEMPLOYED BECAUSE OF DISASTER.  (a)  In this section, "disaster unemployment assistance benefits" means benefits authorized under Section 410, Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. Section 5177), and rules adopted under that section.
(b)  Notwithstanding Section 207.021, the governor, by executive order, may suspend the waiting period requirement imposed under Section 207.021(a)(8) to authorize an individual to receive benefits for that waiting period if the individual:
(1)  is unemployed as a direct result of a natural disaster that results in a disaster declaration by the president of the United States under the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. Section 5121 et seq.);
(2)  is otherwise eligible for unemployment compensation benefits under this subtitle; and
(3)  is not receiving disaster unemployment assistance benefits for the period included in that waiting period.
Added by Acts 2009, 81st Leg., R.S., Ch. 1280 (H.B. 1831), Sec. 1.19, eff. September 1, 2009.
Amended by:
Acts 2013, 83rd Leg., R.S., Ch. 107 (S.B. 920), Sec. 2, eff. May 18, 2013.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 207 - Benefits › Subchapter B. Benefit Eligibility › Section 207.022. Commission-Approved Training

Sec. 207.022.  COMMISSION-APPROVED TRAINING.  (a)  An individual may not be denied benefits because the individual is in training with the approval of the commission.
(b)  An individual may not be denied benefits for a benefit period in which the individual is in training with the approval of the commission because of the provisions of Section 207.021 relating to the individual's:
(1)  availability for work;
(2)  active search for work;  or
(3)  refusal to apply for or refusal to accept suitable work.
(c)  Approval of training must be obtained as required by rules adopted by the commission.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 207 - Benefits › Subchapter B. Benefit Eligibility › Section 207.023. Training Under the Trade Act of 1974

Sec. 207.023.  TRAINING UNDER THE TRADE ACT OF 1974.  (a)  This section applies only to training approved under Section 236(a)(1) of the Trade Act of 1974 (19 U.S.C. Section 2296(a)(1)).
(b)  An otherwise eligible individual may not be denied benefits for a week:
(1)  that the individual was in training;
(2)  that the individual left work to enter training if the work the individual left was not suitable employment;  or
(3)  because of the application to the week in training of a provision of this subtitle or a federal unemployment compensation law relating to the individual's:
(A)  availability for work;
(B)  active search for work;  or
(C)  refusal to accept work.
(c)  For the purposes of Subsection (b), "suitable employment" means work for an individual that:
(1)  is of a skill level substantially equal to or higher than that of the individual's past adversely affected employment, as that term is used by the Trade Act of 1974 (19 U.S.C. Section 2101 et seq.);  and
(2)  pays wages that are not less than 80 percent of the individual's average weekly wage as determined for the purposes of the Trade Act of 1974 (19 U.S.C. Section 2101 et seq.).
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.