[ Tax Law Manual - TOC ] [ Ch 1 - Employing Unit ] [ Ch 2 - Employment ] [ Ch 3 - Employer ] [ Ch 4 - Taxes ] [ Ch 5 - Reports & Records ]
[ 5.1 - Required Reports ] [ 5.2 - Employer Penalties ] [ 5.3 - Authority to Prepare Reports ] [ 5.4 - Receipt Date of Reports ] [ 5.5 - Records ] [ 5.6 - Service Charges ] [ 5.7 - Signatures ] [ 5.8 - Admissibility of Reports in Court ] [ 5.9 - Statement in Civil Action ] [ 5.10 - Investigative and Subpoena Powers ] [ 5.11 - Penalty for Disclosure of Information ] [ 5.12 - Reports Prepared by Employing Units ] [ 5.13 - Reimbursing Employers ] [ 5.14 - Tax Department Forms in Current Usage ] [ Ch 5 - Index ]
Chapter 5: Reports and Records	comments to: Tax Department

5.1 Required Reports

[ 5.1.1 - Authority to Require Reports ] [ 5.1.2 - Required Reports or Forms ]

This section discusses the aspects of the law that apply to required reports.

5.1.1 Authority to Require Reports

Under Section 301.061(c):

Both the commission and the executive director may require reports, conduct investigations, and take other actions the commission or the executive director considers necessary or suitable to fulfill the duties imposed under this title.

Under Section 301.081(b):

The commission may require from an employing unit sworn or unsworn reports regarding persons employed by the employing unit as necessary for the effective administration of this title.

5.1.2 Required Reports or Forms

[ 5.1.2.1 - Contributions ]

Under Rule Number 815.107:

Rule 815.107 lists specific requirements for filing of status reports and employer's quarterly reports.

All reports and forms required by the Agency or the Act shall be filed with the Agency in one of the following formats unless a different format is approved in writing by the Agency, a hardship exemption is requested from and granted by the Agency, or as specified in this chapter.

General Format of Reports and Forms and Methods of Submission. The reports and forms referenced in this section shall be filed using:

forms printed by the Agency;
magnetic or electronic media in a format prescribed by this Agency; or
any other manner approved and prescribed by the Agency in writing.

Content. The reports and forms shall contain all facts and information necessary to a determination of the amounts due by the employing unit. The Agency may require the furnishing of additional information as it deems necessary for the proper administration of the Act.
Magnetic and Electronic Media Reporting.

Required Magnetic or Electronic Media. Regarding filing of quarterly benefit wage credit reports as required by §207.004 of the Act, the following shall file benefit wage credit reports on magnetic or electronic media using a format prescribed by the Agency:

Employers who have to file a report on 10 or more employees in any one calendar quarter; and
other entities, including agents reporting on behalf of multiple employers, who have to file reports on a cumulative total of 10 or more employees in any one calendar quarter.

Voluntary Use of Magnetic or Electronic Media. Employers, including agents reporting on behalf of multiple employers, who file a benefit wage credit report on a cumulative total of less than 10 employees in any one calendar quarter, as defined in §207.004 of the Act, may voluntarily elect to use magnetic or electronic media reporting.
A magnetic or electronic media wage report may contain information from more than one employer.

General Deadlines for Filing Reports and Forms.

Unless otherwise provided in this subchapter, any report or form shall be completed and filed with the Agency within 10 days after the requested report or form is:

mailed to the individual or employing unit at the address on record with the Agency, or
personally delivered to the individual or employing unit by an Agency representative.

Failure to receive notice regarding the reports shall not relieve the individual or employing unit of the responsibility of filing the reports the date the reports are due.
Good Cause for Extending Deadlines. When good cause is shown, the Agency may extend the due date for filing of a report required under this section; however, the extension shall be effective only if authorized in writing by an Agency representative.

Status Reports

Status Reports In General. Each employing unit shall file with the Agency a status report within 10 days from the date upon which the employing unit becomes subject to the Act.
Status Reports for New Acquisitions. Any employing unit in the State of Texas, that acquires another business or substantially all the assets of another business shall file a new status report to the Agency within 10 days of the date on which the employing unit made the acquisition.
Status Reports for Additional Information. Each employing unit shall file additional status reports at any time upon the request of the Agency.
Evidence in Support of Status Reports. Employing units filing status reports with the Agency shall:

file with the Agency all facts necessary to a determination of the taxable status of the employing unit, and
if requested, file with the Agency evidence to establish the correctness of information contained in the employing unit's status reports.

Quarterly Reports from Taxed Employers. Each taxed employer, other than a domestic employer who has elected to report and pay annually under §201.027(b) of the Act, shall file with the Agency, within the month during which contributions for any period become due, and not later than the date on which contributions are required to be paid to the Agency, an employer's quarterly report showing for the preceding calendar quarter:

the total amount of remuneration paid for employment (or showing that no remuneration was paid during the quarter);
the total amount of wages paid for employment (as defined in the Act, §201.081 and §201.082);
the amount of wages for benefit wage credits (as defined in the Act, §207.004) paid to each individual employee;
the name and Social Security Number of each individual to whom the wages were paid; and
any other information requested on the employer's quarterly report, including all facts and information necessary to make a determination of the amount of contributions due.

Quarterly Reports from Reimbursing Employers and Group Representatives of a Group Account. Each reimbursing employer and the group representative of a group account shall file an employer's quarterly report, by the end of the month following each calendar quarter, that furnishes the following information for the preceding calendar quarter, information specified in paragraphs (1)-(4) of subsection (d) of this section, and any other information necessary to make a determination of the amount of reimbursements due.
Benefits Financed by the Federal Government. Each employer that has employees whose benefits are to be financed by the federal government shall file a separate quarterly report furnishing the names of the employees, their Social Security Numbers, and the wages paid to each. The report shall be filed by the end of the month following each calendar quarter.
Annual Reports from Domestic Employers.

Making the Election. An election to report wages paid and pay contributions on an annual basis must be made in a format or on a form authorized by the Agency by the deadline specified in §201.027 of the Act.
Each domestic employer that qualifies under the Act and who has made an election as referenced in paragraph (1) of this subsection, shall file with the Agency, by January 31 of the year after the wages were paid, in a format consistent with subsection (a) of this section, a domestic employer's annual report showing the following for the preceding calendar year in which wages were paid.

The information specified in paragraphs (1)–(4) of subsection (d) of this section subtotaled for each quarter; and
Other information called for on the domestic employer's annual report including all facts and information necessary to make a determination of the amount of contributions due.

Penalties and interest incurred under this section shall be the same as applicable to other employer reporting requirements as provided in Chapter 213 of the Act and this subchapter.

The provisions of this new §815.107 were adopted to be effective February 19, 2007, as published in the Texas Register, February 16, 2007, 32 TexReg 628.

5.1.2.1 Contributions

Under Rule Number 815.109:

When, in any calendar year, an individual or employing unit becomes an employer (other than a reimbursing employer) subject to this Act, the employer shall, on or before the last day of the month following the month during which the employer became a subject employer, file a report as specified in §815.107 and pay contributions with respect to all completed calendar quarters in the calendar year. Contributions for the quarter during which the employer becomes a subject employer shall be due on the first day of the month immediately following the quarter and shall be paid on or before the last day of the month. Contributions shall accrue quarterly and shall become due on the first day of the month immediately following the calendar quarter. They shall be paid to the Agency on or before the last day of the month. The provisions in subsection (a) of this section shall apply unless otherwise provided in §201.027 of the Act.
Reimbursements shall become due on the last day of the month following the end of each quarter and shall be paid to the Agency on or before the last day of the next month.
When the last day for payment of contributions or reimbursements falls on a Saturday, Sunday, or a legal holiday on which the Agency office is closed, the payment may be made on the next regular business day.
An employer or other entity, including agents paying on behalf of multiple employers, which paid contributions in the preceding state fiscal year of $250,000 or more, and which is reasonably anticipated to do the same in the current fiscal year, is required to transfer payment amounts of contributions by electronic funds transfer on or before the date the contributions are due, unless the Agency in writing has approved another method or form of payment. Except as otherwise provided in this subsection, employers, including agents, may voluntarily transfer payment of contributions by electronic funds transfer on or before the date the contributions are due, unless the Agency in writing has approved another method or form of payment. The transfers, when applicable, shall be subject to the provisions of the Texas Government Code §404.095, and to rules adopted by the state comptroller pursuant to that section.
Additional tax resulting from a chargeback adjustment is due on the first day of the second month following the month in which the Agency mailed the statement or letter notifying the employer of the change in tax rate and additional tax due. Amounts due from such chargeback adjustments shall be paid and must be received by the Agency on or before the last day of this second month.
When good cause is shown, the Agency may extend the due date for the payment of contributions or reimbursements. The extension shall not be effective unless it is authorized in writing by the Agency. In the event the Agency for good cause shown extends the due date for payment of contributions or reimbursements, the payments shall be made to the Agency on or before the thirtieth day following the extended due date.
An agent or other entity making a payment on behalf of employers shall furnish an allocation list on magnetic or electronic media using a format prescribed by this Agency, unless the Agency has approved another format and method in writing. This list shall be furnished with the remittance, and the remittance shall be allocated to the credit of the employers according to the order in which the employers appear on the list.

The provisions of this new §815.109 were adopted to be effective February 19, 2007, as published in the Texas Register, February 16, 2007, 32 TexReg 628.

5.2 Employer Penalties

[ 5.2.1 - Penalty for Failure to File Report ] [ 5.2.2 - False Reports or No Records ]

This section discusses the aspects of the law that apply to employer penalties.

5.2.1 Penalty for Failure to File Report

[ 5.2.1.1 - Restraining of Certain Violations ]

Under Section 213.022:

LATENESS OF REPORT	PENALTY
1-15 days after due date	$15.00
Day 16 through end of first month after due date	$30.00 + .05% (.0005) of taxable wages not reported
During 2nd month after due date	$60.00 + .15% (.0015) of taxable wages not reported
During 3rd month after due date	$90.00 + .35% (.0035) of taxable wages not reported

COMMENTS: If tax contributions are owed: Monthly interest is charged on all contributions still owed after the tax due date. See Sec. 213.021.

5.2.1.1 Restraining of Certain Violations

Under Section 213.052:

If an employing unit violates or threatens to violate this subtitle or any rule or order adopted under this subtitle relating to the collection of a contribution, a penalty, or interest or to the filing of a report relating to employment, the commission may bring suit against an employing unit to restrain the violation. The court may grant a temporary or permanent, prohibitory or mandatory injunction, including a temporary restraining order, as warranted by the facts.
A suit under this section is filed by the Attorney General in Travis County.

COMMENT: The decision to seek relief under this provision will be made by the State Office Collection Section after reviewing facts reported by examiners.

5.2.2 False Reports or No Records

[ 5.2.2.1 - Penalty for Other Violations ][ 5.2.2.2 - Penalty for Continuing Violation ][ 5.2.2.3 - Fraudulent Benefits or Other Payment ][ 5.2.2.4 - Avoiding Contributions or Benefits ][ 5.2.2.5 - Offenses Regarding Reports & Records ]

The following sections of the TUCA refer to refusal to keep required records or to making false statements on Status Reports, quarterly reports, and quarterly wage lists.

5.2.2.1 Penalty for Other Violation

Under Section 213.023:

A $30 penalty may be assessed if the employing unit:

does not keep required records;
makes a false report to the commission; or
violates this subtitle or a commission rule adopted under this subtitle.

5.2.2.2 Penalty for Continuing Violation

Under Section 213.024:

In addition to the penalty under Section 213.023, an employing unit may be assessed a penalty of $30 for each consecutive day that the violation continues.
The penalty is imposed and becomes cumulative on the 10th day after written notice is given or mailed to the employing unit.

5.2.2.3 Fraudulent Benefits or Other Payment

Under Section 214.001:

A person commits a Class A misdemeanor if he knowingly makes a false statement or knowingly fails to disclose a material fact to obtain or increase a benefit or other payment for himself or another person.

5.2.2.4 Avoiding Contributions or Benefits

Under Section 214.004:

A person commits a Class A misdemeanor if he knowingly makes a false representation, or knowingly fails to disclose a material fact, to:

prevent or reduce the payment of benefits to an individual;
avoid becoming or remaining subject; or
avoid or reduce any contribution or other payment required from an employing unit.

5.2.2.5 Offenses Regarding Reports and Records

Under Section 214.006:

A person commits a Class A misdemeanor if he willfully fails or refuses to:

furnish a required report; or
produce or permit the inspection or copying of records as required under this subtitle.

Texas Workforce Commission | Unemployment Tax

Last Revision: May 07, 2009

Chapter 5: Reports and Records