Responsibilities of a Subject Employer

REGISTRATION

• Employers must register with the Texas Workforce Commission (TWC) within 10 days of becoming subject to the Texas Unemployment Compensation Act (TUCA). Employers can register online for a new unemployment tax account at Unemployment Tax Registration. The free registration service is quick and easy. When you register online, you will receive a TWC tax account number and confirmation of your registration. You can use the same TWC Internet User ID and password in the Unemployment Tax Services system, which allows employers to view tax account information, submit quarterly wage reports, and pay unemployment tax.

COMMUNICATION

• Posting required notice that you are a subject employer where employees can read it.
• Informing the TWC Tax Department should your business undergo any changes to its organization or status by completing the Status Change Form (C3SCF).
• Contacting your local TWC Tax office with questions.

RECORD KEEPING

• File the required quarterly or annual tax forms on time with complete information.
• Pay taxes or reimbursements when due.
• Keep adequate payroll records.

KNOW YOUR TAX LAWS, RULES, AND OTHER HELPFUL INFORMATION

• Employer's Frequently Asked Tax Questions
• Filing and Remittance Due Dates
• Domestic Employment
• Employment Status – A Comparative Approach (PDF)
• Texas Unemployment Compensation Act
• TWC Rules
• Chapter 23 – Federal Unemployment Tax Act

TAX FORMS MAILING INSTRUCTIONS:

Mail all TWC tax forms and reports, including registration forms, quarterly reports, and remittances to:

Texas Workforce Commission
PO Box 149037
Austin TX 78714-9037

Please write your TWC tax account number on your check.