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 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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 the
replenishment
ratio is
and the employer's benefit ratio does not exceed:
1.00
0.00
0.10
0.20
0.30
0.40
0.50
0.60
0.70
0.80
0.90
. . .
1.20
0.00
0.08
0.16
0.25
0.33
0.41
0.50
0.58
0.66
0.75
1.21
0.00
0.08
0.16
0.24
0.33
0.41
0.49
0.57
0.66
0.74
1.22
0.00
0.08
0.16
0.24
0.32
0.40
0.49
0.57
0.65
0.73
1.23
0.00
0.08
0.16
0.24
0.32
0.40
0.48
0.56
0.65
0.73
1.24
0.00
0.08
0.16
0.24
0.32
0.40
0.48
0.56
0.64
0.72
1.25
0.00
0.08
0.16
0.24
0.32
0.40
0.48
0.56
0.64
0.72
1.26
0.00
0.07
0.15
0.23
0.31
0.39
0.47
0.55
0.63
0.71
1.27
0.00
0.07
0.15
0.23
0.31
0.39
0.47
0.55
0.62
0.70
1.28
0.00
0.07
0.15
0.23
0.31
0.39
0.46
0.54
0.62
0.70
1.29
0.00
0.07
0.15
0.23
0.31
0.38
0.46
0.54
0.62
0.69
1.30
0.00
0.07
0.15
0.23
0.30
0.38
0.46
0.53
0.61
0.69
1.31
0.00
0.07
0.15
0.22
0.30
0.38
0.45
0.53
0.61
0.68
1.32
0.00
0.07
0.15
0.22
0.30
0.37
0.45
0.53
0.60
0.68
1.33
0.00
0.07
0.15
0.22
0.30
0.37
0.45
0.53
0.60
0.67
1.34
0.00
0.07
0.14
0.22
0.29
0.37
0.44
0.52
0.59
0.67
1.35
0.00
0.07
0.14
0.22
0.29
0.37
0.44
0.51
0.59
0.66
1.36
0.00
0.07
0.14
0.22
0.29
0.36
0.44
0.51
0.58
0.66
1.37
0.00
0.07
0.14
0.21
0.29
0.36
0.43
0.51
0.58
0.65
1.38
0.00
0.07
0.14
0.21
0.28
0.36
0.43
0.50
0.57
0.65
1.39
0.00
0.07
0.14
0.21
0.28
0.35
0.43
0.50
0.57
0.64
1.40
0.00
0.07
0.14
0.21
0.28
0.35
0.42
0.50
0.57
0.64
1.41
0.00
0.07
0.14
0.21
0.28
0.35
0.42
0.49
0.56
0.63
1.42
0.00
0.07
0.14
0.21
0.28
0.35
0.42
0.49
0.56
0.63
1.43
0.00
0.06
0.13
0.20
0.27
0.34
0.41
0.48
0.55
0.62
1.44
0.00
0.06
0.13
0.20
0.27
0.34
0.41
0.48
0.55
0.62
1.45
0.00
0.06
0.13
0.20
0.27
0.34
0.41
0.48
0.55
0.62
1.46
0.00
0.06
0.13
0.20
0.27
0.34
0.41
0.47
0.54
0.62
1.47
0.00
0.06
0.13
0.20
0.27
0.34
0.40
0.47
0.54
0.61
1.48
0.00
0.06
0.13
0.20
0.27
0.33
0.40
0.47
0.54
0.60
1.49
0.00
0.06
0.13
0.20
0.26
0.33
0.40
0.46
0.53
0.60
1.50
0.00
0.06
0.13
0.20
0.26
0.33
0.40
0.46
0.53
0.60
1.51
0.00
0.06
0.13
0.19
0.26
0.33
0.39
0.46
0.52
0.59
1.52
0.00
0.06
0.13
0.19
0.26
0.32
0.39
0.46
0.52
0.59
1.53
0.00
0.06
0.13
0.19
0.26
0.32
0.39
0.45
0.52
0.58
1.54
0.00
0.06
0.12
0.19
0.25
0.32
0.38
0.45
0.51
0.58
1.55
0.00
0.06
0.12
0.19
0.25
0.32
0.38
0.45
0.51
0.58
1.56
0.00
0.06
0.12
0.19
0.25
0.32
0.38
0.44
0.51
0.57
1.57
0.00
0.06
0.12
0.19
0.25
0.31
0.38
0.44
0.50
0.57
1.58
0.00
0.06
0.12
0.18
0.25
0.31
0.37
0.44
0.50
0.56
1.59
0.00
0.06
0.12
0.18
0.25
0.31
0.37
0.44
0.50
0.56
1.60
0.00
0.06
0.12
0.18
0.25
0.31
0.37
0.43
0.50
0.56
the 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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 204.048. Voluntary Contributions

Sec. 204.048.  VOLUNTARY CONTRIBUTIONS.  (a)  Notwithstanding any other provision of this subtitle, an employer for whom the commission has computed an experience rate as of October 1 of a calendar year that is effective for the succeeding calendar year, as provided by Section 204.047(a), may elect to make a voluntary payment of contributions to the commission.
(b)  The amount of a voluntary contribution may be equal to all or part of the employer's chargebacks during the period ending September 30 that are used in computing the employer's experience rate for the succeeding calendar year.  The commission shall allocate a voluntary contribution of less than the full amount of the employer's chargebacks first to the employer's most recent chargebacks.
(c)  On receipt of a voluntary contribution during the period prescribed by Subsection (d), the commission shall reduce the employer's chargebacks by an amount equal to the contribution and shall recompute the experience rate applicable to that employer for the succeeding calendar year.
(d)  An employer who elects to make a voluntary contribution for the recomputation of the employer's experience rate must make the contribution as prescribed by rules adopted by the commission. The employer may not revoke the contribution after the date on which the commission uses the contribution to recompute the employer's experience rate.
(e)  Notwithstanding Subsection (a), the commission may not compute a new experience rate for an employer or reduce an employer's experience rate based on a voluntary contribution made by the employer after the expiration of the 120th day of the calendar year for which the rate is effective.
(f)  The commission shall deposit a voluntary contribution made under this section to the credit of the compensation fund.
Added by Acts 1997, 75th Leg., ch. 383, Sec. 1, eff. Sept. 1, 1997.  Amended by Acts 2003, 78th Leg., ch. 934, Sec. 1, eff. Sept. 1, 2003.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 204 - Contributions › Subchapter D. Adjustments to Tax Rate for Experience-Rated Employers › Section 204.061. Ceiling and Floor of Compensation Fund

Sec. 204.061.  CEILING AND FLOOR OF COMPENSATION FUND.  In computing the tax rates under this subchapter:
(1)  the ceiling of the compensation fund is two percent of the total taxable wages for the four calendar quarters ending the preceding June 30;  and
(2)  the floor of the compensation fund is equal to the greater of:
(A)  $400 million;  or
(B)  one percent of the total taxable wages for the four calendar quarters ending the preceding June 30.
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 D. Adjustments to Tax Rate for Experience-Rated Employers › Section 204.062. Replenishment Tax

Sec. 204.062.  REPLENISHMENT TAX.  (a)  In addition to the general tax computed under Subchapter C, an employer entitled to an experience rate shall pay a replenishment tax at the rate computed by:
(1)  dividing the numerator described by Subsection (b) by the denominator described by Subsection (c);
(2)  multiplying that result by 100 to obtain a percentage;  and
(3)  rounding that result to the nearest hundredth.
(b)  The numerator is an amount equal to one-half of the amount of benefits paid by all employers during the 12 months ending the preceding September 30 that are not effectively charged.
(c)  The denominator is an amount equal to the taxable wages paid by all employers during the four quarters ending the preceding June 30.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 1995, 74th Leg., ch. 76, Sec. 9.31, eff. Sept. 1, 1995.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 204 - Contributions › Subchapter D. Adjustments to Tax Rate for Experience-Rated Employers › Section 204.0625. Adjustment to Replenishment Tax Rate

Sec. 204.0625.  ADJUSTMENT TO REPLENISHMENT TAX RATE.  On and after January 1, 2006, the replenishment tax rate computed under Section 204.062 shall be adjusted to a rate computed by subtracting one-tenth of one percent from the percentage computed under Section 204.062(a).
Added by Acts 2005, 79th Leg., Ch. 1115 (H.B. 2421), Sec. 2, 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 D. Adjustments to Tax Rate for Experience-Rated Employers › Section 204.063. Deficit Assessment

Sec. 204.063.  DEFICIT ASSESSMENT.  (a)  If the amount of money in the compensation fund on a tax rate computation date is less than the floor of the compensation fund, a deficit tax rate is added for the next calendar year to the general tax rate for each employer entitled to an experience rate for that year.
(b)  The deficit tax rate for a calendar year is the lesser of:
(1)  the rate computed by multiplying the deficit ratio, as computed under Section 204.064, by the sum of the employer's general tax rate, the replenishment tax rate, and the deficit tax rate for the previous calendar year;  or
(2)  two percent.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 2003, 78th Leg., ch. 317, Sec. 6, eff. June 18, 2003;  Acts 2003, 78th Leg., ch. 817, Sec. 6.06, eff. June 20, 2003.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 204 - Contributions › Subchapter D. Adjustments to Tax Rate for Experience-Rated Employers › Section 204.064. Deficit Ratio

Sec. 204.064.  DEFICIT RATIO.  (a)  The deficit ratio is computed by:
(1)  dividing the numerator computed under Subsection (b) by the denominator described by Subsection (c);  and
(2)  rounding that result to the nearest hundredth.
(b)  The numerator is computed by subtracting the balance of the compensation fund, considering any federal advance, from the floor of the compensation fund.
(c)  The denominator is the amount of contributions due under the general tax rate and the replenishment rate for the four calendar quarters ending the preceding September 30 from employers entitled to an experience rate on the tax rate computation date.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 2003, 78th Leg., ch. 317, Sec. 7, eff. June 18, 2003;  Acts 2003, 78th Leg., ch. 817, Sec. 6.07, eff. June 20, 2003.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 204 - Contributions › Subchapter D. Adjustments to Tax Rate for Experience-Rated Employers › Section 204.065. Use of Surplus

Sec. 204.065.  USE OF SURPLUS.  (a)  If the amount in the compensation fund on a tax rate computation date is more than the ceiling of the compensation fund, the commission may use all or part of that surplus to pay outstanding bond obligations as provided by this section or to provide a surplus credit or a surplus credit rate as provided by Sections 204.0651 and 204.0652 to an employer entitled to an experience rate on the computation date.
(b)  If, on the tax rate computation date, there are outstanding bond obligations as described by Subchapter C, Chapter 203, including bond administrative expenses, the commission may transfer all or part of the surplus described by Subsection (a) to the obligation trust fund under Section 203.102 for payment of those obligations.  The amount transferred under this subsection may not exceed any amount transferred to the unemployment compensation fund under Section 203.255(b)(2).
(c)  To the extent that any portion of the surplus is not used to pay bond obligations, the commission shall use that amount to compute:
(1)  a surplus credit under Section 204.0651; or
(2)  an annual surplus credit rate under Section 204.0652.
(d)  In determining the use of any surplus, the commission shall exercise the options that the commission determines to be in the best interests of the state's employers and workers.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 34 (S.B. 679), Sec. 2, eff. May 4, 2007.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 204 - Contributions › Subchapter D. Adjustments to Tax Rate for Experience-Rated Employers › Section 204.0651. Surplus Credit

Sec. 204.0651.  SURPLUS CREDIT.  (a)  The commission may use any portion of the surplus under Section 204.065 that is not used to pay bond obligations to compute a surplus credit for an employer entitled to an experience rate on the computation date, to be applied beginning with contributions for the first quarter of the following year.
(b)  The amount of the surplus credit is computed by multiplying the surplus ratio computed under Section 204.066 by the employer's contributions due for the four calendar quarters ending the preceding September 30.
(c)  An employer may not apply a surplus credit against delinquent contributions.  A surplus credit may not be applied until the employer has paid any delinquent contributions.
Added by Acts 2007, 80th Leg., R.S., Ch. 34 (S.B. 679), Sec. 2, eff. May 4, 2007.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 204 - Contributions › Subchapter D. Adjustments to Tax Rate for Experience-Rated Employers › Section 204.0652. Surplus Credit Rate

Sec. 204.0652.  SURPLUS CREDIT RATE.  (a)  If the commission does not compute a surplus credit under Section 204.0651, the commission may use any portion of the surplus under Section 204.065 that is not used to pay bond obligations to compute an annual surplus credit rate for an employer entitled to an experience rate on the computation date.
(b)  The surplus credit rate is computed by multiplying the surplus ratio computed under Section 204.066 by the employer's general and replenishment tax rates for the preceding year.
(c)  The surplus credit rate shall be subtracted from the sum of the general and replenishment tax rates.  The remainder may not be less than zero.  The results shall be rounded to the nearest hundredth.
(d)  An employer may not receive a surplus credit rate if any delinquent contributions are due on the computation date, but is eligible for a surplus credit rate beginning on the calendar quarter following the quarter in which the delinquent contributions are paid.
Added by Acts 2007, 80th Leg., R.S., Ch. 34 (S.B. 679), Sec. 2, eff. May 4, 2007.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 536 (H.B. 1657), Sec. 1, eff. June 16, 2015.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 204 - Contributions › Subchapter D. Adjustments to Tax Rate for Experience-Rated Employers › Section 204.066. Surplus Ratio

Sec. 204.066.  SURPLUS RATIO.  (a)  The surplus ratio is computed by:
(1)  dividing the numerator computed under Subsection (b) by the denominator described by Subsection (c);  and
(2)  rounding that result to the nearest hundredth.
(b)  The numerator is computed by subtracting the ceiling of the compensation fund from the balance of the compensation fund and subtracting from that amount any amount used to pay bond obligations under Section 204.065(b).
(c)  The denominator is the amount of contributions due for the four calendar quarters ending the preceding September 30 from employers entitled to an experience rate on the tax rate computation date.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 34 (S.B. 679), Sec. 3, eff. May 4, 2007.
2023 Texas Statutes › Labor Code › Title 4 - Employment Services and Unemployment › Subtitle A - Texas Unemployment Compensation Act › Chapter 204 - Contributions › Subchapter D. Adjustments to Tax Rate for Experience-Rated Employers › Section 204.067. Adjustments to Rate

Sec. 204.067.  ADJUSTMENTS TO RATE.  The commission, at its own discretion, may adjust a rate under this subchapter.
Added by Acts 2007, 80th Leg., R.S., Ch. 34 (S.B. 679), Sec. 4, eff. May 4, 2007.
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 204.081. Definitions

Sec. 204.081.  DEFINITIONS.  (a)  In this subchapter:
(1)  "Compensation experience" includes the period that benefit wage credits or benefits have been chargeable and any other factor under Subchapter A, B, C, or D necessary to the computation of experience rating under those subchapters.
(2)  "Person" means an individual, trust, estate, partnership, association, company, or corporation.
(3)  "Substantially common management or control" exists if, after the acquisition of the organization, trade, or business of an employing unit, the predecessor employing unit continues to:
(A)  own or manage the organization that conducts the organization, trade, or business;
(B)  own or manage the assets necessary to conduct the organization, trade, or business;
(C)  control through security or lease arrangements the assets necessary to conduct the organization, trade, or business; or
(D)  direct the internal affairs or conduct of the organization, trade, or business.
(4)  "Substantially common ownership" exists if, on the date of an acquisition of the organization, trade, or business of an employing unit, a shareholder, officer, or other owner of a legal or equitable interest in the predecessor employing unit, or the spouse or a person within the first degree of consanguinity or affinity, as determined under Chapter 573, Government Code, of the shareholder, officer, or other owner:
(A)  is a shareholder, officer, or other owner of a legal or equitable interest in the successor employing unit; or
(B)  holds an option to purchase a legal or equitable interest in the successor employing unit.
(5)  "Transfer of trade or business" includes the transfer of part or all of an employer's workforce to another employer if, as the result of the transfer, the transferring employer no longer performs trade or business with respect to the transferred workforce and the employer to whom the workforce is transferred performs trade or business with respect to the workforce.
(6)  "Knowingly" means having actual knowledge of or acting with deliberate ignorance of or reckless disregard for the prohibition involved.
(b)  For purposes of Subsection (a)(4), following a partial acquisition of an organization, trade, or business of an employing unit, substantially common ownership does not exist solely because the predecessor employing unit has the right to repossess the part acquired by the successor employing unit in the event of the successor's failure to complete a condition of the acquisition.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
Amended by:
Acts 2005, 79th Leg., Ch. 1315 (H.B. 3250), Sec. 2, eff. September 1, 2005.
Acts 2015, 84th Leg., R.S., Ch. 525 (H.B. 1251), Sec. 1, eff. September 1, 2015.
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 204.082. Effective Date of Acquisition

Sec. 204.082.  EFFECTIVE DATE OF ACQUISITION.  For purposes of this subchapter, an acquisition is effective on the first day of the calendar quarter in which the acquisition occurs.
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 E. Acquisition of Experience-Rated Employer › Section 204.083. Acquisition of All or Part of Experience-Rated Organization, Trade, or Business; Transfer of Compensation Experience

Sec. 204.083.  ACQUISITION OF ALL OR PART OF EXPERIENCE-RATED ORGANIZATION, TRADE, OR BUSINESS; TRANSFER OF COMPENSATION EXPERIENCE.  The transfer of the predecessor employer's compensation experience to the successor employer is required if the predecessor employing unit transfers, through any means, all or part of the organization, trade, or business, to the successor employer and there is substantially common management or control or substantially common ownership of the entities.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 1995, 74th Leg., ch. 76, Sec. 5.95(27), eff. Sept. 1, 1995.
Amended by:
Acts 2005, 79th Leg., Ch. 1315 (H.B. 3250), Sec. 3, 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 E. Acquisition of Experience-Rated Employer › Section 204.0851. Contribution Rate for Successor Employers When Substantially Common Management or Control or Substantially Common Ownership Exists; Other Acquisitions

Sec. 204.0851.  CONTRIBUTION RATE FOR SUCCESSOR EMPLOYERS WHEN SUBSTANTIALLY COMMON MANAGEMENT OR CONTROL OR SUBSTANTIALLY COMMON OWNERSHIP EXISTS; OTHER ACQUISITIONS.  (a)  For a transfer of compensation experience required by Section 204.083 other than a transfer described by Section 204.085(a), the contribution rate shall be computed as provided by this section.
(b)  A successor employing unit that acquires compensation experience under Section 204.083 and is an experience-rated employer on the date of the acquisition shall pay contributions from the date of the acquisition until the end of the calendar year in which the acquisition occurred at the rate computed by using the prior 36-month combined compensation experience of the predecessor employing unit and the successor employing unit on the date of the acquisition.
(c)  A successor employing unit that acquires compensation experience under Section 204.083 and is not an experience-rated employer on the date of the acquisition shall pay contributions from the date of the acquisition until the end of the calendar year at the highest rate applicable at the time of the acquisition to any predecessor employing unit that is a party to the acquisition.
(d)  The contribution rate for experience-rated and nonexperience-rated successor employing units shall, for the years following the year of acquisition, be computed as follows:
(1)  for the first year following acquisition, the successor employing unit's compensation experience plus the predecessor employing unit's 24-month compensation experience ending on September 30 preceding the year of acquisition, combined with the predecessor employing unit's compensation experience from that date to the date of the acquisition;
(2)  for the second year following acquisition, the successor employing unit's compensation experience plus the predecessor employing unit's 12-month compensation experience ending on September 30 preceding the year of acquisition, combined with the predecessor employing unit's compensation experience from that date to the date of the acquisition;
(3)  for the third year following acquisition, compensation experience available to the successor employing unit plus the predecessor employing unit's compensation experience from September 30 preceding the year of acquisition to the date of the acquisition; and
(4)  for years subsequent to the acquisition and to the transfer of compensation experience required under Section 204.083, the predecessor employing unit's contribution rate is computed without regard to any transfer of compensation experience required by that section.
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 E. Acquisition of Experience-Rated Employer › Section 204.086. Collection of Contribution, Penalty, or Interest From Successor Employer

Sec. 204.086.  COLLECTION OF CONTRIBUTION, PENALTY, OR INTEREST FROM SUCCESSOR EMPLOYER.  (a)  An individual or employing unit that acquires the organization, trade, or business or substantially all of the assets of an organization, trade, or business of an employer who, at the time of the acquisition, is indebted to the commission for a contribution, a penalty, or interest, is liable to the commission for prompt payment of the contribution, penalty, or interest.
(b)  If not paid, the commission may bring an action under Chapter 213 for the collection of a contribution, a penalty, or interest as though the contribution, penalty, or interest had been incurred by the successor employer.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 2001, 77th Leg., ch. 398, Sec. 2, eff. Sept. 1, 2001.
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 204.0861. Surplus Credit for Successor Employing Units

Sec. 204.0861.  SURPLUS CREDIT FOR SUCCESSOR EMPLOYING UNITS.  (a)  In this section, "surplus credit" means a credit described by Section 204.0651.
(b)  A successor employing unit to which compensation experience is transferred under Section 204.083 is entitled to a surplus credit attributable to, but not applied or received by, the predecessor employing unit.
(c)  A successor employing unit to which compensation experience is transferred under Section 204.084 is entitled to a surplus credit attributable to, but not applied or received by, the predecessor employing unit if the commission determines that the requirement described by Section 204.084(c)(3) is satisfied.
(d)  If the commission determines that a transfer of compensation experience was accomplished solely or primarily for the purpose of obtaining a lower contribution rate, a successor employing unit is not entitled to, and may not apply or receive, a surplus credit under Subsection (b) or (c).
(e)  A predecessor employing unit is not entitled to, and may not apply or receive, all or any portion of a surplus credit that is based on compensation experience that is transferred to a successor employing unit under this subchapter.
(f)  The commission shall adopt rules necessary to implement and enforce this section, including rules that ensure that only a successor employing unit applies or receives all or part of a surplus credit previously attributable to a predecessor employing unit.
Added by Acts 2011, 82nd Leg., R.S., Ch. 31 (S.B. 638), Sec. 1, eff. September 1, 2011.
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 204.087. Offense; Criminal and Civil Penalties

Sec. 204.087.  OFFENSE; CRIMINAL AND CIVIL PENALTIES.  (a)  A person commits an offense if the person recklessly, knowingly, or intentionally defeats, evades, or circumvents a provision of this subchapter or if the person recklessly, knowingly, or intentionally attempts, aids and abets an attempt, or advises another to defeat, evade, or circumvent a provision of this subchapter.
(b)  An employer who commits an offense under this section may be assessed a civil penalty in an amount equal to two percent of wages as defined in Subchapter F, Chapter 201, for the year during which the violation occurred and for the three years following that year.
(c)  A person, other than the employer, who commits an offense under this section may be assessed a civil penalty of not more than $5,000 for a first offense and not more than $5,000 for each subsequent offense.
(d)  A civil penalty assessed under Subsection (b) or (c) shall be deposited in the special administration fund established under Section 203.201.
(e)  An offense under this section is a Class A misdemeanor.
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 E. Acquisition of Experience-Rated Employer › Section 204.088. Procedures to Identify Experience-Rating Transfers

Sec. 204.088.  PROCEDURES TO IDENTIFY EXPERIENCE-RATING TRANSFERS.  The commission by rule shall establish procedures to identify the transfer or acquisition of a business for the purposes of this subchapter.
Added by Acts 2005, 79th Leg., Ch. 1315 (H.B. 3250), Sec. 7, eff. September 1, 2005.