Part 20.
TEXAS WORKFORCE COMMISSION
Chapter 815.
UNEMPLOYMENT INSURANCE
Subchapter C. TAX PROVISIONS
The Texas Workforce Commission (Commission) adopts the repeal of and
new §815.107 regarding Reports Required and Their Due Dates and amendments
to §815.109 regarding Payments of Contributions and Reimbursements without
changes to the proposed rules as published in the November 30, 2001 issue
of the
Texas Register
(26 TexReg 9767). The
text will not be republished.
Purpose. The purposes of the rule changes are to (1) implement provisions
relating to the election by certain employers of domestic workers to report
wage information and pay tax contributions pursuant to Texas Labor Code §
201.027; (2) add a requirement that service agents filing reports on a cumulative
total of 250 or more employees are also required to make the filings electronically
in the same manner as a single employer reporting on a total of 250 or more
employees; and (3) reorganize and clarify the provisions relating to how and
when to file required reports.
Regarding the first change, the 77th Legislature and the Governor approved
House Bill 1109, now codified in §201.027 of the Texas Labor Code, which
allows certain employers to report information regarding wages paid to employees
yearly instead of quarterly. New subsection 815.107(g) is added to include
provisions specifically addressing the annual reporting requirements and the
method of making the election. Minor amendments to §815.109 are made
to address the new statutory provisions relating to contributions due by employers
of domestic service workers that have made elections.
Regarding the second change found in §815.107(a)(3)(A), a requirement
is added that service agents filing reports on a cumulative total of 250 or
more employees are also required to make the filings electronically in the
same manner as a single employer reporting on a total of 250 or more employees.
The purpose of this requirement is to expedite and simplify the filing process.
Although traditionally service agents have been filing electronically when
filing reports covering a cumulative total of 250 or more employees, the rule
is changed to make the electronic filing requirement clear in the rule.
Background/History: The Commission, as the entity responsible for the administration
and implementation of Texas Unemployment Compensation Act (the Act), Texas
Labor Code §201.001 et seq., and related statutes, endeavors to provide
streamlined processes, including opportunities for employers to save time
while meeting their statutory responsibilities. The Commission now maintains
an online tax system that was launched in FY 1999, and gives employers 24-hour
access to tax forms and information, as well as secure access to current information
about their accounts. Employers without Internet access may call a toll-free
number to register their businesses, determine their tax rates and calculate
the taxes they owe. They also can access information any time through an automated
voice response system. In FY 2000, the Commission launched a pilot Internet
project that employers use to file their quarterly tax reports online. Administrative
tax hearings are now resolved in a more timely manner because of the online
reporting. Efforts to enhance tax services have been so successful that in
FY 2000, the Commission received a regional award for performance from the
U.S. Department of Labor. The Commission envisions that the streamlining of
the reporting requirements for Domestic Service Employers and service agents
will add another step forward in creating further efficiencies for the benefit
of the employer.
No comments were received on the proposed repeal of and new §815.107
or the proposed amendments to §815.109.
For more information about the Commission and services available see www.texasworkforce.org.