Texas Administrative Code › Title 40 - SOCIAL SERVICES AND ASSISTANCE › Part 20 - TEXAS WORKFORCE COMMISSION › Chapter 815 - UNEMPLOYMENT INSURANCE › Subchapter C - TAX PROVISIONS › Section 815.128 - Group Accounts

Current through Reg. 49, No. 28; July 12, 2024
(a) Two or more
				  eligible reimbursing employers may file a joint application with the Agency for
				  establishment of a group account on forms furnished by the Agency, upon
				  application being filed. The application shall be filed upon a form furnished
				  by the Agency and shall not be valid until approved by an authorized
				  representative of the Agency in writing.
(b) The application shall identify and
				  authorize an individual to act as the group's representative. The individual
				  shall be authorized by all members of the group to maintain records, to prepare
				  and sign reports, to secure and furnish a surety bond for the group when
				  directed by the Agency, to furnish information to the Agency pertaining to the
				  group and its members, to collect and to pay all reimbursements and other
				  amounts due to the Agency, to specify those members that have failed to submit
				  payments due, and to assist the Agency in securing unpaid amounts due to the
				  Agency from a member or members of the group.
(c) When the group account's application has
				  been approved by the Agency in writing, the group account shall be established
				  and remain active for not less than two years or until terminated. Application
				  to terminate the group account after two years shall be made by the group
				  representative no later than December 1 to be effective at the beginning of the
				  next calendar year.
(d) At the
				  discretion of the Agency, the group account may be terminated at the end of a
				  calendar year for failure to: file reports accurately and timely; furnish
				  information pertaining to the group or its members; furnish a surety bond when
				  requested; or pay reimbursements, penalties, and other amounts due from the
				  group.
(e) Each member shall be
				  liable for reimbursement of benefits paid and other amounts which accrue after
				  the group account has been terminated in accordance with total wages paid by
				  each member and by the group during the last quarter that the group account was
				  active and in which wages were paid.
(f) Addition of a new member or members to
				  the group shall not be valid unless a joint application, approved by all
				  members of the group, to add the member or members is filed with the Agency.
				  The application shall be filed upon a form furnished by the Agency, upon
				  application being made therefor, and shall be valid if approved in writing by
				  an authorized representative of the Agency. The application shall be effective
				  as of the beginning of the calendar quarter in which the Agency receives the
				  application and each new member or new members of the group shall be liable for
				  reimbursements during that and succeeding calendar quarters to the same extent
				  as those members previously a part of the group.
(g) Withdrawal of an active member or members
				  shall be valid as of the end of a calendar quarter provided that a joint
				  application for withdrawal of the member or members is filed with and approved
				  by the Agency during the quarter. The remaining member or members of the group
				  account shall be liable for reimbursements during succeeding calendar quarters
				  for all benefits paid which are attributable to service in the employ of
				  withdrawn members. The application shall be filed upon a form furnished by the
				  Agency, upon application being made therefor, and shall not be valid until
				  approved by an authorized representative of the Agency in writing. At the
				  discretion of the Agency, the application may be denied if the group account
				  has failed to pay all reimbursements and other amounts due to the Agency on the
				  date that the withdrawal application is filed.
(h) "Total wages paid" with respect to
				  determining liability for amounts due by members of a group means total payment
				  of "wages" as defined in the Act, except that the $9,000 limitation in the Act,
				  §201.082 shall not be applicable.