What is a Subject Employer?
An Employing Unit subject to TUCA is:
An Employing Unit that pays $1,500.00 in wages in a calendar quarter or has at least one employee during twenty different weeks in a calendar year.
An individual or employing unit that acquires or otherwise receives, through any means, all or part of the organization, trade, business, or workforce of another that was an employer subject to this Act at the time of the acquisition.
An Employing Unit that is a non-profit organization as described under section 501(C)(3) of the IRS code and has four or more employees during twenty different weeks in a calendar year.
An Employing Unit that is subject to the Federal Unemployment Tax Act (FUTA) and has Texas employees.
An Employing Unit that elects to become subject.
All political subdivisions and instrumentalities of the State of Texas.
An Employing Unit engaged in Farm and Ranch Labor if:
An Employing Unit that paid cash wages of $1,000.00 or more in a calendar quarter for Domestic Services.
Subject under one or more of the above items?
What services are Exempt?
FOR A COMPLETE LIST OF COVERED and EXEMPT SERVICES,
PLEASE REFER TO THE TEXAS UNEMPLOYMENT COMPENSATION ACT.
Please e-mail questions or comments to firstname.lastname@example.org