| [ 2.3.1 - No Deduction from Employee's Wages - 207-071 ] [ 2.3.2 - No Voluntary Waiver of Coverage - 207-072 ] [ 2.3.3 - Employee Cannot Pay - 207.073 ] |
| [ Audit System Manual- TOC ] [ Ch 1 - Introduction ] [ Ch 2 - Preparing for an Audit ] [ Ch 3 - Conducting the Audit ] [ Ch 4 - Completing the Audit Forms and Schedules ] [ Ch 5 - Audit System Screens ] [ Ch 6 - Miscellaneous ] [ Ch 7 - USDOL - Tax Performance System ] [ Ch 8 - Computer Fundamentals & Hardware ] [ Appendix ] | |
| [ 2.1 - Wages ] [ 2.2 - Payments Excluded from Wages ] [ 2.3 - Employer Payments ] [ 2.4 - Pre-Audit Areas of Review ] [ 2.5 - Assignment Preparation ] [ 2.6 - Audit Letter and Pre-Audit Questionnaire ] [ 2.7 - Verbal Notice of Audit ] [ 2.8 - Appointments ][ 2.9 - Pre-Audit Interview ] | |
Chapter 2: Preparing For An Audit |
comments to: Tax Department |
| [ 2.3.1 - No Deduction from Employee's Wages - 207-071 ] [ 2.3.2 - No Voluntary Waiver of Coverage - 207-072 ] [ 2.3.3 - Employee Cannot Pay - 207.073 ] |
Employers in Texas are required to submit reports on a quarterly basis detailing who worked for them and how much the workers were paid. State unemployment tax is calculated on the reported wages.
An employer may not deduct any part of the unemployment tax contribution from the wages of an employee. It is a tax paid by the employer. An employer may not directly or indirectly, make, require, or accept a deduction from wages to finance a contribution or reimbursement required to be paid by the employer under this subtitle.
An employer may not require nor accept a waiver of the right of an employee to be covered by state unemployment law.
"An employer may not, directly or indirectly, make, require, or accept a deduction from wages to finance a contribution or reimbursement required to be paid by the employer under this subtitle."
The unemployment tax or contribution may not be deducted from an employee's wages. It is an employer tax, and no part of the contribution from a profit oriented business nor any part of a reimbursement from a non-profit business may be paid by an employee. An employer may not directly or indirectly, make, require, or accept a deduction from wages to finance a contribution or reimbursement required to be paid by the employer under this subtitle.
