This chapter familiarizes the Auditor with the Texas employment
and wage laws before conducting a TWC tax audit.
2.1.1 - Discussion
2.1.2 - Payments Actually Received
2.1.3 - Wages Constructively Paid
2.1.4 - Wages Paid in a Medium Other Than Cast
2.1.5 - Tips
2.1.6 - Back Payments Under FLSA
2.1.7 - NLRB Back Payment Awards
2.1.8 - Guaranteed Annual Wages
2.1.9 - Dismissal Payment
2.1.10 - Payrolling or Common Paymaster
2.2.1 - Excess Wages
2.2.2 - Exempt Employer Payment Plans
2.2.3 - Sick Pay Plan
2.2.4 - Paid Sick Time
2.2.5 - Third Party Sick Pay
2.2.6 - Cafeteria Plan
2.2.7 - Exempt Funds - 201.082(5)
2.2.8 - Employer Paid Taxes - 201.082(6)
2.2.9 - Non-Cash Payments Not for Business - 201.082(7)
2.2.10 - Payment Without Work Performed - Over 65 - 201.082(8)
2.2.11 - Excess Wages for Multi-State Employee - 201.082(9)
2.2.12 - Supplemental Unemployment Benefits
2.3.1 - No Deduction from Employee's
Wages - 204.003
2.3.2 - No Voluntary Waiver of Coverage - 207.072
2.3.3 - Employee Cannot Pay - 207.073
2.3.2 - No Voluntary Waiver of Coverage - 207.072
2.3.3 - Employee Cannot Pay - 207.073
2.4 - Pre-Audit Areas of Review
