Texas Administrative Code › Title 40 - SOCIAL SERVICES AND ASSISTANCE › Part 20 - TEXAS WORKFORCE COMMISSION › Chapter 815 - UNEMPLOYMENT INSURANCE › Subchapter C - TAX PROVISIONS › Section 815.109 - Payment of Contributions and Reimbursements

Current through Reg. 49, No. 28; July 12, 2024
(a) When, in any calendar year, an individual
				  or employing unit becomes an employer (other than a reimbursing employer)
				  subject to this Act, the employer shall, on or before the last day of the month
				  following the month during which the employer became a subject employer, file a
				  report as specified in §815.107 and pay contributions with respect to all
				  completed calendar quarters in the calendar year. Contributions for the quarter
				  during which the employer becomes a subject employer shall be due on the first
				  day of the month immediately following the quarter and shall be paid on or
				  before the last day of the month. Contributions shall accrue quarterly and
				  shall become due on the first day of the month immediately following the
				  calendar quarter. They shall be paid to the Agency on or before the last day of
				  the month. The provisions in this subsection shall apply unless otherwise
				  provided in §201.027 of the Act.
(b) Reimbursements shall become due on the
				  last day of the month following the end of each quarter and shall be paid to
				  the Agency on or before the last day of the next month.
(c) When the last day for payment of
				  contributions or reimbursements falls on a Saturday, Sunday, or a legal holiday
				  on which the Agency office is closed, the payment may be made on the next
				  regular business day.
(d) An
				  employer or other entity, including agents paying on behalf of multiple
				  employers, is required to transfer payment amounts of contributions by
				  Commission-approved electronic means on or before the date the contributions
				  are due, unless the Agency in writing has approved another method or form of
				  payment. The transfers shall be subject to the provisions of Texas Government
				  Code §
										404.095,
				  and to rules adopted by the state comptroller pursuant to that
				  section.
(e) Additional tax
				  resulting from a chargeback adjustment is due on the first day of the second
				  month following the month in which the Agency mailed the statement or letter
				  notifying the employer of the change in tax rate and additional tax due.
				  Amounts due from such chargeback adjustments shall be paid and must be received
				  by the Agency on or before the last day of this second month.
(f) When good cause is shown, the Agency may
				  extend the due date for the payment of contributions or reimbursements. The
				  extension shall not be effective unless it is authorized in writing by the
				  Agency. In the event the Agency for good cause shown extends the due date for
				  payment of contributions or reimbursements, the payments shall be made to the
				  Agency on or before the thirtieth day following the extended due
				  date.
(g) An agent or other entity
				  making a payment on behalf of employers shall furnish an allocation list on
				  electronic media using a format prescribed by this Agency, unless the Agency
				  has approved another format and method in writing. This list shall be furnished
				  with the remittance, and the remittance shall be allocated to the credit of the
				  employers according to the order in which the employers appear on the
				  list.