Reimbursing Employers are billed on a quarterly basis via a Reimbursable
Unemployment Benefits Statement (C-58R). The statement lists any charges or
adjustments that occurred during the previous quarter. Claimant information
listed on the statement is the social security number, initial claim date, name
of claimant, base period wages used to calculate the claim, and the benefits
paid to each claimant. - Texas Labor Code, Title 4, Chapter 205
The Regualtory Integrity Division (RID) receives C-58Rs from Data Processing, Output Control along
with various registers, which summarize charges and/or credits. Four copies are
produced and distributed as follows:
One copy to the reimbursing employer (not received in RID - will be sent directly to outgoing mailroom)
One copy to remain in RID Collection
Section
One copy to be imaged
One copy of State Agency C-58Rs only to
TWC Revenue and Trust Management Department, Rm 0154 (Annex Bldg.)
After the statements
are mailed, an electronic request is sent to Output Control to post the
reimbursing charges to the Employer Master File.
After the statements are mailed, an electronic request is sent to Data Processing to post the reimbursing charges to the Employer Master File.
Reimbursing employers are provided their quarterly billing (C-58R) the month
following the end of the quarter. The reimbursements are due during the second
month of that following quarter. 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. The Tax Department, ADP and Audit, and Field Tax Operations have the responsibility for correcting the reports that have incorrect payment due dates. - Rule 815.109(c)
Although RID Collection Section is responsible for billing reimbursing employers,
we rely heavily on the Unemployment Insurance Chargeback Unit to provide an in-depth explanation to reimbursing employers as to the details of
claims.
Collection of past due amounts from non-profit reimbursing employers is similar to
collecting from taxed accounts. Non-profit reimbursing employers do have one extra month to
remit payment. Day 0 in ACAP for non-profit reimbursing employer is the 15th day
that the account is past due. Collection action pursued against non-profit reimbursing
employers is Employer's Default Notices, Notice of State Tax Lien, Freeze/Levy
and Assessment or Civil action.
State Agencies are also on a reimbursing system. In addition to state
agencies receiving C-58Rs, a Fund Source Statement, C-58R2 is produced. Four
copies of each are produced and distribution is as follows:
One copy to reimbursing employer
One copy to remain in Collection
Section
One copy to be imaged
One copy to TWC Revenue and Trust Management Department,
Room 0154 (Annex Bldg.)
The C-58R for State Agencies has the same information as C-58Rs for
reimbursing non-profit and political subdivisions. The C-58R2 lists the
claimant's social security number, claimant's name, benefits paid, and the fund
from which the claimant earned wages. The State Agency has 30 days from receipt
of the statements to forward payment of local funds or transfer from their
special fund to the TWC fund. This procedure is coordinated through our
Revenue and Trust Management Department in accordance with Comptroller's Accounting Policy
Statements. Third quarter C-58R2's are split to provide State Agencies fiscal
year information i.e. July and August on one C-58R2 and September on the other.
C-58R2s are stamped accordingly.
The State Comptroller of Public Accounts mandates the collection of
Delinquent State Agency accounts. According to Comptroller's Accounting Policy
Statement (APS) 003, the TWC Revenue and Trust Management Department will notify the Comptroller
of Public Accounts of unpaid state agency reimbursements. The TWC Tax Department and Regulatory Integrity Division must not contact any state
agency for unpaid reimbursements.
Occasionally a Federal agency such as the Navy, Army, Air Force, etc. will
call requesting a statement of chargebacks. UI Support Services provides Federal
agencies the statement. If you receive a call from a Federal Agency forward the
calls to (512) 463-2999. Federal agencies do not receive a C-58R or C-58R2.
