By Goolsby, Woolley H.B. No. 1109
77R3813 JMM-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to unemployment compensation contributions by certain
1-3 employers of domestic workers.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 201.027, Labor Code, is amended by
1-6 amending Subsection (b) and adding Subsections (c)-(g) to read as
1-7 follows:
1-8 (b) An employer subject to this section who is not otherwise
1-9 considered an employer under this subtitle, annually, may report
1-10 quarterly wages and pay contributions. An employer who elects to
1-11 report wages and pay contributions under this section must make the
1-12 election not later than December 31 of the year before the first
1-13 calendar year reported.
1-14 (c) Contributions paid as provided by Subsection (b) become
1-15 due and are required to be reported and paid by each employer not
1-16 later than January 31 with respect to wages for employment paid in
1-17 the preceding calendar year. For a rate taking effect under
1-18 Section 204.041(c) during the preceding calendar year, the
1-19 commission shall estimate the rate, subject to a correction when a
1-20 final computation is made as provided by Section 204.047(c).
1-21 (d) An employer who elects to report wages and pay
1-22 contributions annually shall file, on the request of the
1-23 commission, reports at other times as necessary to adjudicate a
1-24 claim or to establish wage credits.
2-1 (e) With respect to an employer who reports wages and pays
2-2 contributions annually under this section, any penalty or interest
2-3 imposed on the employer shall be computed in the same manner as for
2-4 other types of employment.
2-5 (f) An election by an employer under this section is not
2-6 revocable by the employer before the second anniversary of the date
2-7 of the election.
2-8 (g) An employer under this section is not an employer for
2-9 wages paid for a service other than domestic service unless the
2-10 employer is treated as an employer for that service under another
2-11 provision of this subtitle.
2-12 SECTION 2. Section 204.044, Labor Code, is amended by
2-13 amending Subsection (d) and adding Subsection (e) to read as
2-14 follows:
2-15 (d) In computing the benefit ratio for employers who are
2-16 subject only to Section 201.027 and who have elected under that
2-17 section to file reports annually, only taxable wages for which
2-18 contributions have been paid to the commission on or before January
2-19 31 may be used.
2-20 (e) The benefit ratio is expressed as a percentage.
2-21 SECTION 3. Section 204.047, Labor Code, is amended by
2-22 amending Subsection (a) and adding Subsection (c) to read as
2-23 follows:
2-24 (a) The computation date for the tax rate for the
2-25 contribution under Section 204.041 is October 1 of the year
2-26 preceding the calendar year in which the rate takes effect, except
2-27 as provided by Subsections [Subsection] (b) and (c).
3-1 (c) An employer who reports annually under Section 201.027
3-2 has the same computation date as other employers, but the final
3-3 computation of a rate for the employer may not occur before
3-4 February 1 of the year following the computation date.
3-5 SECTION 4. This Act takes effect September 1, 2001.