Records of Employing Units
Each employing unit shall keep true and accurate employment and payroll
records, that shall include, the name and correct address of the employing unit,
and the name and address of each branch or division or establishment operated, owned, or
maintained by the employing unit at different locations in Texas, and the following information for
each and every individual performing services for it:
- the individual's name, address and social security number;
- the dates on which the individual performed services for the employing unit and
the state or states in which the services were performed;
- the amount of wages paid to the individual for each separate payroll period, date of
payment of the wages, and amounts or remuneration paid to the individual for each separate
payroll period other than "wages," as defined in the Act; and
- whether, during any payroll period the individual worked less than full time,
and if so, the hours and dates worked.
These records shall be preserved for Four (4) Years.
If you have questions about what records are required under the TUCA, please contact the nearest Texas Workforce Commission Tax Office for additional information.
Please e-mail questions or comments to tax@twc.state.tx.us
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