The Department of Labor (DOL) expects TWC to
establish new employer accounts and reopen inactive
employer accounts as quickly as possible. To
this end, DOL has established performance standards
called Tax Performance System (TPS) Computed
Measures for our agency.
TPS Computed Measures are sometimes referred
to as the Desired Level of Achievement (DLA).
DLA is an obsolete term used prior to TPS Computed
Measures. DLA was the performance standard prior
to TPS Computed Measures.
Computed Measures apply to accounts becoming
liable for the first time and inactive accounts
which are being reactivated. The timeliness of
Status determinations is computed in the following
manner:
- New Accounts (not C-111) - Timeliness is
determined by comparing the last day of the
quarter, in which the subject date occurs,
with the C-198 letter date.
New Accounts (C-111) - Timeliness is determined
by comparing the last day of the quarter, in
which the first wages date occurs, with the
C-198 letter date.
Reopen Accounts - Timeliness is determined
by comparing the last day of the quarter, in
which the "Activate On" date occurs,
with the C-198 letter date.
Successor Determinations - Timeliness is determined
by comparing the last day of the quarter, in
which the subject date occurs, with the C-198
letter date.
- The amount of time required to establish
a new account or reopen an account is referred
to as the Time Lapse. The Time Lapse includes
weekends and holidays (not just workdays).
The time lapse of each account, on the Employer
Master File, is recorded on the Status Master
Record under "TLAPS". TLAPS can
have three values, 0, 1 or 2.
The three Time Lapse codes and their corresponding
values are as follows:
If TLAPS is: Account was established or
reactivated:
0 Before 90 days elapsed
1 After 180 days elapsed
2 Before 180 days, but after 90 days elapsed
Status transactions are processed in batch runs.
This means that transactions, keyed during the
workday, are not processed until the nightly
Tax run. Any associated output is also printed
during the nightly Tax run with the date of the
next workday.
For example, if a transaction is keyed on Friday,
the output will be printed with the date of the
following Monday (assuming Monday is not a holiday).
This Monday date will determine the timeliness
of the transaction.
Process Status transactions nearing the 180
day time lapse deadline as priorities. Perform
these transactions ahead of other transactions
which are not TPS Computed Measures.
Although we cannot expect every Texas employer
to inform us of their employment activities,
it is important to record Status transactions,
of which we are knowledgeable, in a timely manner.
The system gathers TPS statistics each night,
and prints them on TPS Performance Measures reports.
The reports list:
- The number and percentage of accounts meeting
or exceeding the 90 and 180 day Time Lapses
- Individual accounts, which do not meet the
90 or 180 day Time Lapse
- Month-to-Date TPS performance statistics.