In establishing a new account where actual liability is earlier than the three-year limitation, the liability date will be the date the employer first incurs liability within the statute. The first wages date will be the date wages are initially paid within the statute. The only exception is when the employer voluntarily agrees to submit wage reports and pays ALL contributions and interest for quarters that are out-of-statute or where payment to TWC is required to obtain offset credit against taxes levied under the Federal Unemployment Tax Act.
