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Texas Labor Code - Chapter 204 ContributionsLegal Research Home > Texas Lawyer > Labor Code > Texas Labor Code - Chapter 204 Contributions In this chapter, "manual" means the North American Industrial Classification System Manual published by the United States Office of Management and Budget. Acts 1993, 73rd ... (a) An employer shall pay a contribution on wages for employment paid during a calendar year or the portion of the calendar year in which ... An employer may not deduct any part of a contribution from the wages of an individual in the employer's employ. Acts 1993, 73rd Leg., ch. ... The commission shall assign each employer to a major group in accordance with the definitions contained in the manual. Acts 1993, 73rd Leg., ch. 269, ... (a) For each calendar year, the commission shall establish by industry an average contribution rate for each major group. (b) The commission shall determine the ... Text of subsec. (a) effective until January 1, 2006 (a) A person's contribution rate for the calendar year in which the person becomes an ... (a) This section applies to an employer identified by the commission as classified in the manual as: (1) Number 115114, crop preparation services for market; ... For the purpose of this chapter, benefits are paid at the time the claim for the benefits is certified by the commission to the comptroller ... (a) A labor agent who furnishes a farm and ranch laborer is liable for the payment of a tax under this subtitle as if the ... An Indian tribe that is subject to this subtitle shall pay contributions under the same terms and conditions as any other subject employer unless the ... (a) The amount of benefits paid to a claimant for a benefit year shall be charged to the accounts of each of the claimant's employers ... (a) Benefits computed on benefit wage credits of an employee or former employee may not be charged to the account of an employer if the ... The commission shall mail to an employer a notice of the employer's maximum potential chargebacks when benefits are first paid if: (1) notice of an ... To protest a potential chargeback, an employer to whom notice is mailed under Section 204.023 must mail to the commission at Austin a protest not ... (a) An examiner promptly shall decide the issues involved in a timely protest filed under Section 204.024 and shall mail a notice of the decision ... (a) An employer may appeal an administrative determination made under Section 204.025 after the employer has exhausted the employer's administrative remedies, not including a motion ... (a) If notice of the claim was sent to an employer under Section 208.002, the commission shall mail the employer a notice of the amount ... (a) Each employer whose account has been chargeable with benefits throughout four or more consecutive calendar quarters shall pay contributions at the rate prescribed by ... If the replenishment ratio is and the employer's benefit ratio does not exceed: 1.00 0.00 0.10 0.20 0.30 0.40 0.50 0.60 0.70 0.80 0.90 ... (a) The commission shall extend the table in Section 204.042 by providing additional replenishment ratios, benefit ratios, and tax rates up to six percent. (b) ... (a) The benefit ratio for an employer is equal to the total amounts of the employer's chargebacks for the 36 consecutive months preceding the tax ... (a) The replenishment ratio for a calendar year is computed by: (1) dividing the numerator described in Subsection (b) by the denominator described in Subsection ... (a) A benefit is not effectively charged if it is: (1) not charged to an employer's account; (2) charged to an employer's account after the ... (a) The computation date for the tax rate for the contribution under Section 204.041 is October 1 of the year preceding the calendar year in ... (a) Notwithstanding any other provision of this subtitle, an employer for whom the commission has computed an experience rate as of October 1 of a ... In computing the tax rates under this subchapter: (1) the ceiling of the compensation fund is two percent of the total taxable wages for the ... (a) In addition to the general tax computed under Subchapter C, an employer entitled to an experience rate shall pay a replenishment tax at the ... On and after January 1, 2006, the replenishment tax rate computed under Section 204.062 shall be adjusted to a rate computed by subtracting one-tenth of ... (a) If the amount of money in the compensation fund on a tax rate computation date is less than the floor of the compensation fund, ... (a) The deficit ratio is computed by: (1) dividing the numerator computed under Subsection (b) by the denominator described by Subsection (c); and (2) rounding ... (a) If the amount in the compensation fund on a tax rate computation date is more than the ceiling of the compensation fund, an employer ... (a) The surplus ratio is computed by: (1) dividing the numerator computed under Subsection (b) by the denominator described by Subsection (c); and (2) rounding ... In this subchapter: (1) "Compensation experience" includes the period that benefit wage credits or benefits have been chargeable and any other factor under Subchapter A, ... For purposes of this subchapter, an acquisition is effective on the first day of the calendar quarter in which the acquisition occurs. Acts 1993, 73rd ... The transfer of the predecessor employer's compensation experience to the successor employer is required if the predecessor employing unit transfers, through any means, all or ... (a) If an employing unit acquires or otherwise receives, through any means, part of the organization, trade, or business of an employer, and transfer of ... (a) Except as provided by Subsection (d), in the case of a partial acquisition for which the transfer of compensation experience is required under Section ... (a) For a transfer of compensation experience required by Section 204.083 other than a transfer described by Section 204.085(a), the contribution rate shall be computed ... (a) An individual or employing unit that acquires the organization, trade, or business or substantially all of the assets of an organization, trade, or business ... (a) A person commits an offense if the person recklessly, knowingly, or intentionally defeats, evades, or circumvents a provision of this subchapter or if the ... The commission by rule shall establish procedures to identify the transfer or acquisition of a business for the purposes of this subchapter. Added by Acts ... The commission shall administer this subchapter in conformity with any regulations prescribed by the United States Secretary of Labor relating to experience-rating transfers. Added by ... A governmental employer shall pay a contribution in accordance with this subchapter and rules adopted by the commission on wages paid for employment during each ... A contribution paid by a governmental employer may not be deducted from the wages of individuals in the employer's employ. Acts 1993, 73rd Leg., ch. ... (a) The rate of the contribution required under Section 204.101 for each calendar year is equal to the greater of: (1) one-tenth of one percent; ... The commission shall account separately for benefits paid and contributions collected under this subchapter, and these benefits and contributions may not be used in determining ... (a) A governmental employer that fails to pay a contribution due under this subchapter on the date it is due as prescribed by the commission ... (a) A governmental employer shall keep records and file reports with the commission relating to individuals in its employ as required by rules adopted by ... (a) In addition to any other taxes imposed under this subtitle, an employment and training investment assessment is imposed on or after January 1, 2006, ... (a) The employment and training investment holding fund is a special trust fund outside of the state treasury in the custody of the comptroller separate ... (a) If, on September 1 of a year, the commission determines that the amount in the compensation fund will exceed 100 percent of its floor ... Last modified: August 10, 2007 |