Tex. Labor Code Section 204.047
Tax Rate Computation Date for Experience Tax Rate

(a)

The computation date for the tax rate for the contribution under Section 204.041 (Tax on Experience-rated Employers) is October 1 of the year preceding the calendar year in which the rate takes effect, except as provided by Subsections (b) and (c).

(b)

The computation date for the tax rate for the contribution under Section 204.041 (Tax on Experience-rated Employers)(a) for an employer who becomes subject to that tax rate for the first time is the date on which the rate takes effect under Section 204.041 (Tax on Experience-rated Employers)(c).

(c)

An employer who reports annually under Section 201.027 (Employer of Domestic Service Worker) has the same computation date as other employers, but the final computation of a rate for the employer may not occur before February 1 of the year following the computation date.
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993. Amended by Acts 2001, 77th Leg., ch. 487, Sec. 3, eff. Sept. 1, 2001.

Source: Section 204.047 — Tax Rate Computation Date for Experience Tax Rate, https://statutes.­capitol.­texas.­gov/Docs/LA/htm/LA.­204.­htm#204.­047 (accessed Jun. 5, 2024).

204.001
Definition 204.002
Contribution Required 204.003
Contribution Not Deducted from Wages 204.004
Assignment to Major Group 204.005
Establishment of Major Group Contribution Rate 204.006
Initial Contribution Rate 204.007
Special Rate 204.008
Time Benefits Are Paid 204.009
Application to Labor Agent 204.010
Payment of Contributions by Indian Tribes 204.021
Chargebacks 204.022
Exclusions from Chargebacks 204.023
Notice Sent at Time Benefits Paid 204.024
Protest of Potential Chargebacks 204.0025
Additional Workforce Data Reporting 204.025
Decision and Administrative Review of Protest 204.026
Judicial Review of Protest 204.027
Notice, Protest, and Appeal--notice Sent at Time of Claim 204.041
Tax on Experience-rated Employers 204.042
Tax Rate Table 204.043
Extension of Tax Rate Table up to Six Percent 204.044
Benefit Ratio 204.045
Replenishment Ratio 204.046
Effectively Charged Benefits 204.047
Tax Rate Computation Date for Experience Tax Rate 204.048
Voluntary Contributions 204.061
Ceiling and Floor of Compensation Fund 204.062
Replenishment Tax 204.063
Deficit Assessment 204.064
Deficit Ratio 204.065
Use of Surplus 204.066
Surplus Ratio 204.067
Adjustments to Rate 204.081
Definitions 204.082
Effective Date of Acquisition 204.083
Acquisition of All or Part of Experience-rated Organization, Trade, or Business 204.084
Acquisition of Part of Experience-rated Organization, Trade, or Business: Approval of Transfer of Compensation Experience Without Substantially Common Management or Control or Substantially Common Ownership 204.085
Contribution Rate for Successor Employers When Substantially Common Management or Control or Substantially Common Ownership Exists 204.086
Collection of Contribution, Penalty, or Interest from Successor Employer 204.087
Offense 204.088
Procedures to Identify Experience-rating Transfers 204.089
Conformity with Federal Regulations 204.101
Contribution from Governmental Employer 204.102
Contribution Not Deduction from Wages 204.103
Rate of Contributions for Governmental Employers 204.104
Accounting for Governmental Employers 204.105
Past Due Contributions 204.106
Reports and Records 204.121
Employment and Training Investment Assessment 204.122
Holding Fund 204.123
Transfer to Skills Development Fund, Training Stabilization Fund, and Compensation Fund 204.0625
Adjustment to Replenishment Tax Rate 204.0651
Surplus Credit 204.0652
Surplus Credit Rate 204.0851
Contribution Rate for Successor Employers When Substantially Common Management or Control or Substantially Common Ownership Exists 204.0861
Surplus Credit for Successor Employing Units
Green check means up to date. Up to date

Accessed:
Jun. 5, 2024

§ 204.047’s source at texas​.gov