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RULE §815.107Reports Required and Their Due Dates

(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 Agency; or

    (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

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