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Each employer must keep employment and payroll records that include all the information in TWC’s Payroll Records Requirements. The records may be inspected and copied by TWC or an authorized representative at any reasonable time and as often as necessary. Section 301.081 of the Texas Unemployment Compensation Act (TUCA) authorizes TWC to conduct a tax audit.
TWC may require reports regarding employees as necessary for the effective administration of the Texas Unemployment Compensation Act (TUCA).
Employment and payroll information TWC obtains may not be published and is not open to public inspection. However, a public employee may access the information as required for the proper administration of their duties, consistent with TWC rule and federal law.
The primary objectives of an unemployment insurance employer tax audit are to:
A field auditor reviews an employer's acknowledged payroll and searches the records for misclassified workers and wages. These records include: