What is a Subject Employer?
 An Employing Unit subject to TUCA is:
An Employing Unit that pays $1,500.00 in wages in a calendar quarter or has at least one employee during twenty different weeks in a calendar year.
An Employing Unit that acquires the organization, trade, or business of a subject employer.
An Employing Unit that is a non-profit organization as described under section 501(C)(3) of the IRS code and has four or more employees during twenty different weeks in a calendar year.
An Employing Unit that is subject to the Federal Unemployment Tax Act (FUTA) and has Texas employees.
An Employing Unit that elects to become subject.
All political subdivisions and instrumentalities of the State of Texas.
An Employing Unit engaged in Farm and Ranch Labor if:
- It employs three (3) employees for twenty weeks in a calendar year or pays $6,250.00 in cash wages in a calendar quarter.
- The service is performed on a truck farm, orchard or vineyard and is performed by a seasonal worker.
- The worker is a migrant or a seasonal worker(s) who works for a farmer, ranch operator, or labor agent who employs migrant worker(s).
An Employing Unit that paid cash wages of $1,000.00 or more in a calendar quarter for Domestic Services.
Subject under one or more of the above items?
What services are Exempt?
FOR A COMPLETE LIST OF COVERED and EXEMPT SERVICES,
PLEASE REFER TO THE TEXAS UNEMPLOYMENT COMPENSATION ACT.
 Please e-mail questions or comments to
tax@twc.state.tx.us
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