Chapter
5: Reports and Records |
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This section discusses the aspects of the law
that apply to the reports which are required
to be filed by employing units.
The C-1, C-1FR, C-1P and C-1SA are prepared
by either employers or accounts examiners to
determine the status of the employing unit. The
C-1AM is used by both employers and examiners
with appropriate affidavits, to update tax files,
acknowledge acquisitions, or to reopen or close
accounts.
COMMENTS:
- The commission usually determines whether
or not an employing unit is an employer as
defined in Section 201.021 on the basis of
information shown on a Status Report. The determination
can be based on other information, such as
affidavits, testimony, letters, etc.
- Employing units may file an amended report
as a means of notifying the commission of a
change in information previously submitted.
- Employing units are legally required to file
an amended status report if requested to do
so by the commission.
Under Rule Number 815.107:
- 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
by 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.
- A quarterly benefit wage credit report filed in an approved medium shall contain both a wage credit report and a summary report.
Forms C-3 and C-4 are prepared to report total,
taxable and individual wages paid by the employer
in each calendar quarter.
Under Rule Number 815.107:
- 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 by 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 only be effective if authorized in
writing by an Agency representative.
- 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 to
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.
- Reimbursing employers and group accounts
have the same report due dates as regularly
taxed accounts (by the last day in April, July,
October and January). Contributions (taxes)
for reimbursing employers also become due on
those dates, however reimbursing employers
have an additional month in which to pay those
contributions (by the last day in February,
May, August, and November).
DO NOT attempt any collection of monetary delinquencies
from State Agencies. These accounts appear
on the Non-ACAP list, but should NOT be worked.
Any inquiries from State Agencies about amount
due should be directed to the Controller Department
at (512) 463-2603.
- An employer's quarterly report consists of
a report of total wages, net taxable wages,
and a wages list showing the amount of wages
paid to each employee. A report must be submitted
for each quarter during which an employer remains
active on the commission's records. The report
for a newly subject employer is due on or before
the last day of the month following the month
in which he became a subject employer. For
an established account, the reports are due
quarterly on the first day of the month immediately
following the calendar quarter. The commission
accepts the postmark date as the date submitted.
EXAMPLE: An employing unit becomes subject August
16, 2000. Reports for the first and second quarters
become due immediately. The reports may be submitted
any day from August 16, 2000 through September
30, 2000, without incurring a late report penalty.
The report for the third quarter of 2000 becomes
due October 1, 2000. It may be submitted any
day from October 1, 2000 through October 31,
2000, without incurring a late report penalty.
The report for the fourth quarter of 2000 becomes
due January 1, 2001, and may be submitted on
any date from January 1, 2001 through January
31, 2001, without incurring a late report penalty.
Form C-5 is filed when an adjustment is required
to correct total or taxable wages already posted
to an account. Separate reports must be made
for each quarterly report to be adjusted. If
names, social security numbers, or wages of individual
employees need correction, Form C-7 (Wage List
Adjustment Schedule) is required
- An application for adjustment must be filed
before the third anniversary of the date on
which the contribution or penalty was allegedly
due. The adjustment may be filed by the employer,
the employer’s representative, or a commission
representative.
Form C-7 is filed when an adjustment is required
to correct wages for workers previously reported
in the wages list section of Form C-3 or Form
C-4. Separate reports must be made for each quarterly
wage list needing adjustment.
When the commission determines an employer has
paid more into the Unemployment Trust Fund than
is required by law, the employer may secure a
refund of taxes, interest, or penalties which
are not owed by filing a Form C-69QCR.
- An application for refund must be filed before
the third anniversary of the date on which
the contribution or penalty was allegedly due.
The employer or the employer's representative
must file the request.
EXAMPLE: An application for refund of tax paid
for the second quarter of 2000 must be filed
on or before three years from July 31, 2000,
i.e., July 31, 2000.
COMMENT: An extension of the due date, as authorized
under Rule 815.109 automatically extends the
time for filing a valid application for refund.
- If a timely application for adjustment or
refund is denied by the commission, an employer
may file suit in Travis County for review.
- An action under this section must be filed
before the first anniversary of the date on
which notice of the denial was mailed to the
employing unit.
- Trial of an action filed under this section
is by trial de novo.
- The employing unit may not bring an action
for the refund under any other law.
COMMENT: Section 213.074 does not allow interest
to be paid on an adjustment or refund made or
a recovery made in a court action.
Rule No. 815.112
A claim for refund or adjustment shall be made
on a form supplied by the Agency or by magnetic
or electronic media using a format prescribed
by the Agency. All grounds and details and all
facts alleged in support of the claim shall be
clearly set forth. The claim shall be filed by
the employing unit which paid the contributions,
interest, or penalty or by a duly authorized
representative thereof. In addition, the Agency
may require the claim to be filed under oath.
The provisions of 815.112 were adopted to
be effective November 6, 2000, replacing section
815.12.
EXAMPLE: An individual, believing himself to
be an employing unit and subject to the Act,
submits reports and pays taxes to the Agency.
An account is established on the basis of the
submitted status report. It is later determined
that the individual is not an employing unit
as defined in Section 201. The individual will
be permitted to file an application for refund.
The commission may make an adjustment or refund
on its own initiative under Section 213.075 within
three years from the end of the reporting quarter.
Example: An employing unit which is subsequently
determined to be not liable under the TUCA may
have its payments returned through the initiative
of the commission.
Form C-71 is filed when terminating an employer’s
coverage and voids all previous compensation
experience.
- An employing unit may cease to be an employer
only on January 1 of a year and only if the
commission finds that:
- the employing unit was not an employer
during the preceding year; or
- the employing unit has not had any individuals
in employment during the preceding three
calendar years.
- The commission may not make a finding under
(1) above unless the employing unit files an
application for termination of coverage with
the commission on or after January 1 but before
April 1 of the year for which termination is
requested. The commission may make a finding
under (2) above without an application having
been filed.
NOTE: See Field Tax Procedures Manual, Chapter
1 - Address Change / Closing Information (SNC)
Screen for additional information on termination
of accounts having domestic, regular, farm & ranch
or 501C3 employment.
Form C-22G is filed to elect the lesser tax
rate of 5.4 percent or the effective rate.
- An employer identified by the commission
as classified in the Standard Industrial Classification
Manual as SIC Code Number 0724, cotton ginning,
may elect to pay a contribution at a total
fixed maximum rate of five and four-tenths
percent instead of paying a contribution computed
on:
- the general tax rate applicable to that
employer, with the deficit tax rate and replenishment
tax rate; or
- any other tax rate applicable to that employer
under this subtitle.
- An employer must notify the commission of
an election under this section in writing not
later than December 31 preceding the year for
which the election is made.
COMMENT: The election must be renewed annually,
on or before December 31.
NOTE: As of 1999 the Texas Workforce Commission
adopted the North American Industry Classification
System (NAICS) Codes. NAICS used a six-digit
coding system to identify particular industries
and their placement in this hierarchical structure
of the classification system. The NAICS code
for cotton ginners is 115111.
Last Revision:
May 07, 2009
