|(a) All reports and forms required by the Agency or
the Act shall be filed with the Agency in one of the following formats
unless a different format is approved in writing by the Agency, a
hardship exemption is requested from and granted by the Agency, or
as specified in this chapter.
(1) General Format of Reports and Forms and Methods
of Submission. The reports and forms referenced in this section shall
be filed using:
(A) forms printed by the Agency;
(B) electronic media in a format prescribed by the
(C) any other manner approved and prescribed by the
Agency in writing.
(2) Content. The reports and forms shall contain all
facts and information necessary to a determination of the amounts
due by the employing unit. The Agency may require the furnishing of
additional information as it deems necessary for the proper administration
of the Act.
(3) Electronic Media Reporting.
(A) Required Electronic Media. All employers and their
agents shall file employers' reports, including both summary and detail
wage information, as described in §207.004 of the Act, on electronic
media using a format prescribed by the Agency.
(B) An electronic media transmission of an employer's
report may contain information from more than one employer.
(C) An employer's report filed in an approved medium
shall contain both a wage credit report and a summary report.
(b) General Deadlines for Filing Reports and Forms.
(1) Unless otherwise provided in this subchapter, any
report or form shall be completed and filed with the Agency within
10 days after the requested report or form is:
(A) mailed to the individual or employing unit at the
address on record with the Agency; or
(B) personally delivered to the individual or employing
unit by an Agency representative.
(2) Failure to receive notice regarding the reports
shall not relieve the individual or employing unit of the responsibility
of filing the reports by the date the reports are due.
(3) Good Cause for Extending Deadlines. When good cause
is shown, the Agency may extend the due date for filing of a report
required under this section; however, the extension shall be effective
only if authorized in writing by an Agency representative.
(c) Status Reports.
(1) Status Reports in General. Each employing unit
shall file with the Agency a status report within 10 days from the
date upon which the employing unit becomes subject to the Act.
(2) Status Reports for New Acquisitions. Any employing
unit in the state of Texas that acquires another business or substantially
all of the assets of another business shall file a new status report
with the Agency within 10 days of the date on which the employing
unit made the acquisition.
(3) Status Reports for Additional Information. Each
employing unit shall file additional status reports at any time upon
the request of the Agency.
(4) Evidence in Support of Status Reports. Employing
units filing status reports with the Agency shall:
(A) file with the Agency all facts necessary to a determination
of the taxable status of the employing unit; and
(B) if requested, file with the Agency evidence to
establish the correctness of information contained in the employing
unit's status reports.
(d) Quarterly Reports from Taxed Employers. Each taxed
employer, other than a domestic employer who has elected to report
and pay annually under §201.027(b) of the Act, shall file with
the Agency, within the month during which contributions for any period
become due, and not later than the date on which contributions are
required to be paid to the Agency, an employer's quarterly report
showing for the preceding calendar quarter:
(1) the total amount of remuneration paid for employment
(or showing that no remuneration was paid during the quarter);
(2) the total amount of wages paid for employment (as
defined in the Act, §201.081 and §201.082);
(3) the amount of wages for benefit wage credits (as
defined in the Act, §207.004) paid to each individual employee;
(4) the name and Social Security number of each individual
to whom the wages were paid; and
(5) any other information requested on the employer's
quarterly report, including all facts and information necessary to
make a determination of the amount of contributions due.
(e) Quarterly Reports from Reimbursing Employers and
Group Representatives of a Group Account. Each reimbursing employer
and the group representative of a group account shall file an employer's
quarterly report, by the end of the month following each calendar
quarter, that furnishes the following information for the preceding
calendar quarter, information specified in paragraphs (1) - (4) of
subsection (d) of this section, and any other information necessary
to make a determination of the amount of reimbursements due.
(f) Benefits Financed by the Federal Government. Each
employer that has employees whose benefits are to be financed by the
federal government shall file a separate quarterly report furnishing
the names of the employees, their Social Security numbers, and the
wages paid to each. The report shall be filed by the end of the month
following each calendar quarter.
(g) Annual Reports from Domestic Employers.
(1) Making the Election. An election to report wages
paid and pay contributions on an annual basis must be made in a format
or on a form authorized by the Agency by the deadline specified in §201.027
of the Act.
(2) Each domestic employer that qualifies under the
Act and who has made an election as referenced in paragraph (1) of
this subsection, shall file with the Agency, by January 31 of the
year after the wages were paid, in a format consistent with subsection
(a) of this section, a domestic employer's annual report showing the
following for the preceding calendar year in which wages were paid.
(A) The information specified in paragraphs (1) - (4)
of subsection (d) of this section subtotaled for each quarter; and
(B) Other information called for on the domestic employer's
annual report including all facts and information necessary to make
a determination of the amount of contributions due.
(3) Penalties and interest incurred under this section
shall be the same as applicable to other employer reporting requirements
as provided in Chapter 213 of the Act and this subchapter.
|Source Note: The provisions of this §815.107 adopted to be effective January 28, 2002, 27 TexReg 615; amended to be effective February 19, 2007, 32 TexReg 628; amended to be effective January 6, 2014, 39 TexReg 114