Overview

A liable employer is an employer required by law to participate in the Texas state unemployment tax program. Liable employers must report employee wages and pay the unemployment tax based on the Texas Unemployment Tax Act (TUCA). Contact your local TWC Tax office with questions about your unemployment tax account.

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Register Your Unemployment Tax Account

Register with the Texas Workforce Commission (TWC) within ten days of paying an employee wages and becoming liable for unemployment tax under TUCA.

Employers can register online for a new unemployment tax account at Unemployment Tax Registration. When you register online, you will receive a TWC tax account number and confirmation of your registration. Employers who do not want to register online can mail in completed Employer’s Registration Forms – Status Report Form C1 & C-1FR.

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Report New Hires

Federal and state laws require employers to provide information about all new or rehired workers to the Employer New Hire Reporting Operations Center (ENHR) in the Texas Office of the Attorney General within 20 days of the effective hire date.

Every time you provide information about your newly hired or rehired workers, you help state agencies detect and prevent fraud.

For more information on the benefits of reporting and how to report new hires, see New Hire Reporting.

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File Reports & Pay Taxes on Time

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

For information on report and tax due dates, refer to Tax Report & Payment Due Dates.

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Display Required Workplace Posters

To determine which legal notices an employer must post if workers are entitled to file for state unemployment benefits, see TWC’s list of required workplace posters.

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Notify TWC of Change of Business Status

Inform the TWC Tax Department if there are any of the following changes in the status of your business:

  • Employment has been discontinued.
  • Ownership, name or tax mailing address has changed.
  • Account number, Federal ID number or telephone number has been omitted or is incorrect on preprinted tax forms.

See Changes to the Status of Your Business to identify which tax form you will need to complete when you have a business status change.

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Authorize an Agent to Act on the Employer’s Behalf

If you want to appoint either an individual or a service company as an agent to represent your business in all matters with TWC, submit a Written Authorization to Represent Employing Unit (Form C-42).

An authorized agent of an employing unit has access to all information in TWC’s records regarding that employer. If the employer wishes, they may direct TWC to mail all correspondence and quarterly tax reports to their agent's address rather than the employer's address.

Acting for the employer, the agent may submit all required reports and contributions under their own signature. Furthermore, the agent may participate in any unemployment benefit claimant or tax administrative hearings conducted by TWC regarding the employer's account.

A Written Authorization previously filed and approved by the Texas Workforce Commission may be revoked at any time by the employer or his agent. To revoke the authorization, submit a Revocation of Written Authorization to Represent Employing Unit (Form C-43).

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Contact Information

Unemployment Tax Registration

Forms

Laws & Rules

Last Verified: December 19, 2013

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