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[ Status Procedures Manual - TOC ] [ Ch 1 - New Accounts ] [ Ch 2 - Changes to Accounts ] [ Ch 3 - Special Accounts ] [ Ch4 - Other Units, Sections & Departments ] [ Ch 5 - Letters ] [ Ch 6 - Investigations & Assistance ] [ Ch 7 - Partial Transfer Acquisitions ] [ Ch 8 - Traces ] [ Ch 9 - Special Reporting Situations ] [ Ch 10 - Account Numbers ] [ Ch 11 - Hearings ] [ Ch 12 - Document Processing ] [ Ch 13 - Error Reports ] [ Ch 14 - Revenue Quality Control ] [ Ch 15 - Experience Rating Unit ] [ Ch 16 - SUTA Dumping Detection ]
[15.1 - Compute Annual and Interim Tax Rates Calculations ] [ 15.2 - Process Quarterly Chargeback Updates ] [ 15.3 - Process Rate Changes from the Daily Activity List ] [ 15.4 - Process Partial Transfers of Compensation Experience ] [ 15.5 - Correspondence with Employers and Representatives ] [ 15.6 - Supervisor Review of Rates Accounts Examiner Work ]

Chapter 15:  Experience Rating Unit


comments to: Tax Department

Table of Contents

This chapter discusses the procedures of the Experience Rating Unit in providing experience rates for all employers subject to the law.

15.1 - Compute Annual and Interim Tax Rate Calculations

15.1.1 - Annual Tax Rates
15.1.2 - Annual Tax Rates for Domestic Annual Filers
15.1.3 - Interim Tax Rates
15.1.4 - Taxed Political Subdivision Tax Rate
15.1.5 - Total Taxable Wage Reporting

15.2 - Process Quarterly Chargeback Updates

15.2.1 - Chargeback Register and Converting CBCA to CBCE
15.2.2 - Chargeback Controls
15.2.3 - Rebuild Rate Subfile

15.3 - Process Rate Changes from the Daily Activity List

15.3.1 - Tax Rate for Experience - Rated Employers

15.3.1.1 - Effective Tax Rate Components
15.3.1.2 - General Rate
15.3.1.3 - Benefit Ratio
15.3.1.4 - Replenishment Ratio
15.3.1.5 - Deficit Rate
15.3.1.6 - Deficit Ratio
15.3.1.7 - Interest Tax Rate
15.3.1.8 - Smart Jobs Assessment
15.3.1.9 - Unemployment Obligation Assessment Rate

15.3.2 - Daily Tax Run Automated Reports

15.3.2.1 - Rate Activity List
15.3.2.2 - Adjusted Because of Other Wage Adjustments
15.3.2.3 - Rates Adjusted Because of Decreasing C-5's
15.3.2.4 - Rates Adjusted Because of Status Change

15.3.3 - Pending Accounts

15.3.4 - Rates Adjusted Because of NAICS Code Changes

15.3.4.1 - New Employer Rate Based on NAICS Code

15.3.5 - Rates Adjusted Due to Chargeback Adjustments

15.3.5.1 - With Permanent Chargeback Adjustment
15.3.5.2 - Without Permanent Chargeback Adjustment

15.3.6 - Daily Tax Rate Exception List

15.3.6.1 - Reasons for Accounts Appearing on Exception List
15.3.6.2 - Accounts Examiner Responsibility

15.3.7 - Collection Restricted Rate Changes

15.3.7.1 - Collection Section Responsibility
15.3.7.2 - Experience Rating Unit Responsibility

15.3.8 - Change of Contribution Rate Report

15.3.9 - Status Error List

15.3.10 -Accounts With Changes to First Wages Dates Only

15.4 - Process Partial Transfers of Compensation Experience

15.4.1 - Procedures

15.4.1.1 - Updating Partial Transfer Log
15.4.1.2 - Using Employer Tax Assignment Log and Employer Tax System Assignment Inventory
15.4.1.3 - Procedures to View Assignments
15.4.1.4 - Review Documents for Completion and Accuracy
15.4.1.5 - Procedures for Documents that are Not Processable
15.4.1.6 - Procedures for Documents that are Processable
15.4.1.7 - C-83 Filming and Keying Procedures
15.4.1.8 - Follow Up Procedures to Identify Added Chargebacks

15.5 - Correspondence with Employers and Representatives

15.6 - Supervisor Review of Rates Accounts Examiner Work

15.6.1 - Daily Activity List
15.6.2 - Quarterly Chargeback Adjustment Runs
15.6.3 - Partial Transfer of Compensation Experience
15.6.4 - Complex Tax Assignments
15.6.5 - Correspondence


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Texas Workforce Commission  |  Tax Information and Transactions

Last Revision: February 17, 2010