1-1 By: Goolsby, Woolley (Senate Sponsor - Carona) H.B. No. 1109
1-2 (In the Senate - Received from the House May 11, 2001;
1-3 May 11, 2001, read first time and referred to Committee on Business
1-4 and Commerce; May 11, 2001, reported favorably by the following
1-5 vote: Yeas 5, Nays 0; May 11, 2001, sent to printer.)
1-6 A BILL TO BE ENTITLED
1-7 AN ACT
1-8 relating to unemployment compensation contributions by certain
1-9 employers of domestic workers.
1-10 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-11 SECTION 1. Section 201.027, Labor Code, is amended by
1-12 amending Subsection (b) and adding Subsections (c)-(g) to read as
1-13 follows:
1-14 (b) An employer subject to this section who is not otherwise
1-15 considered an employer under this subtitle, annually, may report
1-16 quarterly wages and pay contributions. An employer who elects to
1-17 report wages and pay contributions under this section must make the
1-18 election not later than December 31 of the year before the first
1-19 calendar year reported.
1-20 (c) Contributions paid as provided by Subsection (b) become
1-21 due and are required to be reported and paid by each employer not
1-22 later than January 31 with respect to wages for employment paid in
1-23 the preceding calendar year. For a rate taking effect under
1-24 Section 204.041(c) during the preceding calendar year, the
1-25 commission shall estimate the rate, subject to a correction when a
1-26 final computation is made as provided by Section 204.047(c).
1-27 (d) An employer who elects to report wages and pay
1-28 contributions annually shall file, on the request of the
1-29 commission, reports at other times as necessary to adjudicate a
1-30 claim or to establish wage credits.
1-31 (e) With respect to an employer who reports wages and pays
1-32 contributions annually under this section, any penalty or interest
1-33 imposed on the employer shall be computed in the same manner as for
1-34 other types of employment.
1-35 (f) An election by an employer under this section is not
1-36 revocable by the employer before the second anniversary of the date
1-37 of the election.
1-38 (g) An employer under this section is not an employer for
1-39 wages paid for a service other than domestic service unless the
1-40 employer is treated as an employer for that service under another
1-41 provision of this subtitle.
1-42 SECTION 2. Section 204.044, Labor Code, is amended by
1-43 amending Subsection (d) and adding Subsection (e) to read as
1-44 follows:
1-45 (d) In computing the benefit ratio for employers who are
1-46 subject only to Section 201.027 and who have elected under that
1-47 section to file reports annually, only taxable wages for which
1-48 contributions have been paid to the commission on or before January
1-49 31 may be used.
1-50 (e) The benefit ratio is expressed as a percentage.
1-51 SECTION 3. Section 204.047, Labor Code, is amended by
1-52 amending Subsection (a) and adding Subsection (c) to read as
1-53 follows:
1-54 (a) The computation date for the tax rate for the
1-55 contribution under Section 204.041 is October 1 of the year
1-56 preceding the calendar year in which the rate takes effect, except
1-57 as provided by Subsections [Subsection] (b) and (c).
1-58 (c) An employer who reports annually under Section 201.027
1-59 has the same computation date as other employers, but the final
1-60 computation of a rate for the employer may not occur before
1-61 February 1 of the year following the computation date.
1-62 SECTION 4. This Act takes effect September 1, 2001.
1-63 * * * * *