Texas Administrative Code
Title 40 - SOCIAL SERVICES AND ASSISTANCE
Part 20 - TEXAS WORKFORCE COMMISSION
Chapter 815 - UNEMPLOYMENT INSURANCE
Subchapter C - TAX PROVISIONS
Section 815.106 - Records of Employing Units

Universal Citation: 40 TX Admin Code ยง 815.106

Current through Reg. 49, No. 38; September 20, 2024

(a) Each employing unit shall keep true and accurate employment and payroll records, that shall include the name and correct address of the employing unit, and the name and address of each branch or division or establishment operated, owned, or maintained by the employing unit at different locations in Texas, and the following information for each and every individual performing services for it:

(1) the individual's name, address, and social security number;

(2) the dates on which the individual performed services for the employing unit and the state or states in which the services were performed;

(3) the amount of wages paid to the individual for each separate payroll period, date of payment of the wages, and amounts or remuneration paid to the individual for each separate payroll period other than "wages," as defined in the Act; and

(4) whether, during any payroll period the individual worked less than full time, and if so, the hours and dates worked.

(b) Each employing unit shall keep, in addition to the records required by subsection (a) of this section, the records that shall establish and reflect the ownership and any changes of ownership of the employing unit, the correct address where the headquarters of the employing unit is located, and the correct mailing address of the employing unit. The records shall also show clearly the address at which the records are available for inspection or audit by representatives of the Agency. The records shall show the addresses of owners of the employing unit; or in the event the employing unit is a corporation or an unincorporated organization, the records shall show the addresses of directors, officers, and any individuals on whom subpoenas, legal processes, or citations may be served in Texas. In the event the employing unit is a member of a group account, the records shall show the address of the group representative.

(c) Wages paid for services excluded from the definition of "employment" under the Act shall be separately reflected in the employing unit's records so as to show the time of the service and remuneration for the service that is separate from taxable wages. With respect to pay periods in which an individual performs services excluded from the term "employment" as well as service which is "employment," the employing unit's record shall reflect the hours spent in the excluded service and the hours spent in "employment." If any remuneration other than monetary wages is paid to or is received by an individual with respect to services performed by the individual for the employer, the record shall show the total amount of cash wages and the cash value of any other remuneration.

(d) Each reimbursing employer (including the individual component members comprising a group account) shall maintain the records prescribed in this section.

(e) Each governmental employer (including the independent component employers comprising the group account) shall maintain the records prescribed in this section.

(f) Component members of a group account shall furnish payroll and other information necessary to the group representative for the representative to prepare consolidated reports for the group.

(g) All records shall be kept and maintained as to establish clearly the correctness of all reports which the employing unit is required to file with the Agency and shall be readily accessible to authorized representatives of the Agency within the geographical boundaries of the State of Texas; and in the event the records are not maintained or are not available within Texas, the employing unit shall pay to the Agency the expenses and costs incurred when a representative of the Agency is required to go outside the State of Texas to inspect or audit the employing unit's records.

(h) Each employing unit, upon request by the Agency, shall furnish a job description of duties performed by any individual or group of individuals who are performing or have performed services for the employing unit.

(i) The records prescribed by this subchapter and the Act shall be preserved for four years.

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