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[ Field Tax Procedures Manual - TOC ] [ Ch 1 - Status Investigations ] [ Ch 2 - Employers Quarterly & Adjustment Reports ] [ Ch 3 - B-27 (Block Claim) Investigation ] [ Ch 4 - Tax Collections ] [ Ch 5 - Forms ] [ Ch 6 - Miscellaneous ] [ Ch 7 - Electronic Worklists ] [ Ch 8 - Rule 13 Tax Coverage Hearings ]
[ 6.1 - Ethics/Standards of Conduct ] [ 6.2 - Confidentiality of Information ] [ 6.3 - Electronic (E-mail) Correspondence ] [ 6.4 - Signatures on all Documents ] [ 6.5 - Handling Return Mail ] [ 6.6 - Receipt Books ] [ 6.7 - Destruction of Confidential Documents & Files ] [ 6.8 - Archived Accts ] [ 6.9 - Work Priorities ] [ 6.10 - Information Release ] [ 6.11 - Information on Related Laws ] [ 6.12 - World Wide Web Page on the Internet ] [ 6.13 - Ordering Copies of Documents ] [ 6.14 - Surplus ] [ 6.15 - Voluntary Contributions ] [ 6.16 - Locating Document(s) Sent by Certified Mail ] [ 6.17 - Employer Request for Chargeback Information ] [ 6.18 - Language Interpretation Assistance for Employers\Claimants ] [ 6.19 - Consumer Directed Services ]

Chapter 6:  Miscellaneous

comments to: Tax Department

6.14    Surplus

When there is a surplus in the Unemployment Compensation Trust Fund the Texas Unemployment Compensation Act requires that the amount over the ceiling be returned to Texas employers who meet specific criteria. The Commissioners will determine the method of return: tax rate reduction or surplus credit payment.

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Texas Workforce Commission  |  Unemployment Tax

Last Revision: November 22, 2011