|(a) When, in any calendar year, an individual or employing
unit becomes an employer (other than a reimbursing employer) subject
to this Act, the employer shall, on or before the last day of the
month following the month during which the employer became a subject
employer, file a report as specified in §815.107 and pay contributions
with respect to all completed calendar quarters in the calendar year.
Contributions for the quarter during which the employer becomes a
subject employer shall be due on the first day of the month immediately
following the quarter and shall be paid on or before the last day
of the month. Contributions shall accrue quarterly and shall become
due on the first day of the month immediately following the calendar
quarter. They shall be paid to the Agency on or before the last day
of the month. The provisions in this subsection shall apply unless
otherwise provided in §201.027 of the Act.
(b) Reimbursements shall become due on the last day
of the month following the end of each quarter and shall be paid to
the Agency on or before the last day of the next month.
(c) When the last day for payment of contributions
or reimbursements falls on a Saturday, Sunday, or a legal holiday
on which the Agency office is closed, the payment may be made on the
next regular business day.
(d) An employer or other entity, including agents paying
on behalf of multiple employers, is required to transfer payment amounts
of contributions by Commission-approved electronic means on or before
the date the contributions are due, unless the Agency in writing has
approved another method or form of payment. The transfers shall be
subject to the provisions of Texas Government Code §404.095,
and to rules adopted by the state comptroller pursuant to that section.
(e) Additional tax resulting from a chargeback adjustment
is due on the first day of the second month following the month in
which the Agency mailed the statement or letter notifying the employer
of the change in tax rate and additional tax due. Amounts due from
such chargeback adjustments shall be paid and must be received by
the Agency on or before the last day of this second month.
(f) When good cause is shown, the Agency may extend
the due date for the payment of contributions or reimbursements. The
extension shall not be effective unless it is authorized in writing
by the Agency. In the event the Agency for good cause shown extends
the due date for payment of contributions or reimbursements, the payments
shall be made to the Agency on or before the thirtieth day following
the extended due date.
(g) An agent or other entity making a payment on behalf
of employers shall furnish an allocation list on electronic media
using a format prescribed by this Agency, unless the Agency has approved
another format and method in writing. This list shall be furnished
with the remittance, and the remittance shall be allocated to the
credit of the employers according to the order in which the employers
appear on the list.
|Source Note: The provisions of this §815.109 adopted to be effective November 6, 2000, 25 TexReg 11093; amended to be effective January 28, 2002, 27 TexReg 615; amended to be effective August 15, 2004, 29 TexReg 7738; amended to be effective February 19, 2007, 32 TexReg 628; amended to be effective January 6, 2014, 39 TexReg 114