USA State Payroll Rates + Resources: State of Texas: Unemployment Insurance Reporting & Payments

Purpose

This documentation outlines the processes and requirements associated with submitting unemployment insurance reports and submitting unemployment insurance payments in the state of Texas.

Unemployment Insurance Reporting & Payments

The Texas Workforce Commission (TWC) requires all employers to report Unemployment Insurance (UI) wages and remit quarterly UI taxes electronically via TWC Unemployment Tax Services. This system allows employers with 1,000 or fewer employees to file wage reports online. 

Other filing options are:

  • Uploading a file (Excel or comma-separated format)

  • Using an employer's last report as a starting point

  • Entering the wage details manually

  • Submitting a No Wages report when an employer did not pay any wages in the quarter

To file online, login, or create an account on the TWC Unemployment Tax Services page.

Odoo CMS - a big picture

Due dates for reporting and payments:
1st QuarterJanuary - MarchDue April 30th
2nd QuarterApril - JuneDue July 31st
3rd QuarterJuly - September
Due October 31st

4th QuarterOctober - DecemberDue January 31st

If the due date for a report or tax payment falls on a Saturday, Sunday, or a legal holiday on which Texas Workforce Commission offices are closed, reports and payments are considered timely if they are received on or before the following business day.

For further details, visit the TWC Unemployment Tax Services page and/or Unemployment Benefits Basics for Employers.

Good to Know!

Texas' 2022 taxable wage base is currently $9,000.  New employers use the greater of the average rate for all employers in the NAICS code to which they belong or 2.7% (includes an employment training investment assessment of 0.1%)