The following sections explain the different methods used to collect delinquent contributions.

Statements reflecting account balances are mailed to employers on a regular basis.

The printing of paper employers’ quarterly reports begins around the 15th day of the third month in a quarter and continues for about two weeks. Each pre-printed quarterly report contains a line item reflecting the existing account balance as of the 15th day of the month. Debit balances and credit balances are printed on the forms.

Bills reflecting account balances are mailed to employers around the 20th day of the month following the reporting deadlines -- around the 20th of February, May, August, and November. These quarterly statements show debit balances. Credit balances are mailed out in February and August of each year.

Most employers will be notified of their account balances using the billing methods listed above. There may be special situations where a copy of a prior statement or an updated current statement is requested by the employer. An accounts examiner has the option of requesting one of these special statements, for the employer.

On or about the 20th day of February, May, August and November, a delinquent quarterly report list is produced electronically. Upon receipt of this list, the Tax Department will make a diligent effort to contact each employer on the list either by telephone or in person.

A subpoena is requested when an employer does not respond to Accounts Examiners request to obtain information necessary to complete the report(s).

Court order is requested when an employer does not respond to the subpoena, and tax procedures do not permit the examiner to estimate the report(s).

When an employer is granted a Rule 13 hearing, the Field Supervisor will place a "Stop" on the account (Reason 10). Normal collection action will cease until a decision has been rendered; however, this will not stop any statutory penalties under the TUCA.

Employers who are not satisfied with TWC decisions occasionally file suit against the Agency, seeking to have the decision reversed.

Action to obtain records for preparation of adjustment reports will proceed routinely up to the point that the employer refuses to provide the records necessary or to pay amounts not included in litigation. In this case, TEU will coordinate the necessary action with Regulatory Integrity Division and the Legal Department.

Any inquiries from the State Agencies about amounts due should be directed to the Revenue and Trust Management Department.