COVID-19 Resources Employers

The U.S. Department of Labor has issued an unemployment insurance phishing fraud alert.

At the Texas Workforce Commission (TWC), the health and well-being of our employers, employees and communities is our top priority. We understand the concern and uncertainty you may be experiencing surrounding the coronavirus (COVID-19) and are committed to being responsive to the needs of our customers as the situation evolves.

Note: All information regarding Coronavirus 2019 (COVID-19) is subject to change at any time due to the changing nature of the pandemic. Please revisit this page regularly for updates.

The Texas Workforce Commission (TWC) is working with federal, state and local government officials and agencies to help manage the Coronavirus (COVID-19) pandemic. On Friday, March 13, 2020, Governor Greg Abbott declared a disaster relating to the pandemic.

• For more information on how the State of Texas is handling the pandemic, see Governor Greg Abbott’s website at: https://gov.texas.gov/
• For more information on the status of COVID-19 in Texas, see the Texas Department of State Health Services (DSHS) website at: https://www.dshs.texas.gov/coronavirus/

The United States Centers for Disease Control and Prevention (CDC) is closely monitoring the pandemic and partnering with health agencies and health care providers to contain the spread of the illness and help people deal with its effects.

• For the most up-to-date information on the COVID-19 pandemic, see: https://www.cdc.gov/
• For the most up-to-date information on the U.S. Government’s response, see: https://www.usa.gov/coronavirus

Have questions regarding COVID-19 and your business? Read our Employer FAQs.

• FAQ for Texas Employers
• TWC Letter to Employers
• Common Questions for Employers on Reopening Texas

Texas Conference for Employers presents Lunchtime Live! 90 minute virtual sessions on employment law. Sressions run from 11:30am to 1pm. See below for registration and event details: 

At present, the U.S. government and Texas legislature have not changed any laws or rules concerning unemployment benefits during the pandemic. However, Department of Labor guidance provides that federal law permits significant flexibility for states to provide Unemployment Insurance (UI) services related to COVID-19. Based on this, TWC will be waiving the waiting week for those claimants affected by COVID-19.

Employers who have had to lay off employees or reduce their hours due to the COVID-19 pandemic need to tell TWC that the employees’ job separation or reduction in hours is due to the pandemic when they respond to a Notice of Application for Unemployment Benefits. Also, if the employer has laid off multiple employees, the employer can send ONE blanket employer response for all the affected employees. Employers should include their TWC Account Number on the response. TWC will apply the response to all the affected employees who have applied for benefits.

CARES Act

Under the Coronavirus Aid, Relief, and Economic Security (CARES) Act dated March 27, 2020, individuals who are self-employed, seeking part-time employment, or who otherwise would not qualify for regular Unemployment Compensation (UC) or Extended Benefits (EB) under state or federal law or Pandemic Emergency Unemployment Compensation (PEUC) under section 2107 may be eligible for assistance under PUA. Coverage may also include individuals who have exhausted their benefits under regular UC or EB claims under state or federal law, or PEUC.

TWC is taking action to implement the new law and working with the Department of Labor to implement the act while continuing to work tirelessly to process unemployment insurance claims caused by the coronavirus (COVID-19) pandemic. Thanks to the CARES Act, TWC has also protected covered employer accounts from chargeback. For more information about pandemic unemployment claims programs, see Types of Regular and Pandemic Unemployment Benefits Claims.

The Texas Unemployment Insurance (UI) program pays benefits to those individuals who lost their jobs through no fault of their own. TWC determines benefit eligibility based on past wages, why someone lost their job, and ongoing eligibility requirements.

• Unemployment Eligibility Scenarios for Employers
• Unemployment Benefit Claims Self Service for Employers
• Unemployment Benefit One Pager

The Texas Workforce Commission (TWC) has extended the 1st, 2nd, and 3rd quarter 2020 payment due dates for reimbursing employers to March 1, 2021. This extension applies to non-profits, local governments, school districts, and other qualifying employers who reimburse TWC for the full amount of unemployment benefits to be paid to eligible former employees. 

This extension does not remove the employer’s requirement to file their tax reports and report worker wages in a timely manner. While the extension does not reduce or eliminate any payment for reimbursing employers, it does waive interest charges during the same time period. The primary purpose of this extension is to provide reimbursing employers more time to secure resources to meet these and other liabilities as they deal with the implications of COVID-19.

Reimbursing employers are starting to receive their eligible 50% CARES credit. The CARES Credit will offset eligible charges. Employers will be receiving updates by the end of the year. 

Benefit Statements were sent out to employers as follows: 

• 1st Quarter 2020 corrections were mailed out 11-30-20 with applicable CARES Act Credit. The corrected amount due for the quarter is reflected on the pay by line. 
• 2nd Quarter 2020 corrections were mailed out 11-30-20 with applicable CARES Act Credit. The corrected amount due for the quarter is reflected on the pay by line.
• 3rd Quarter 2020 statements with CARES Act credit were sent out 10-30-20.

Employers who have won appeal decisions should note the following: 

• Chargebacks are updated quarterly.
• Reversals will usually display on the following statement received as a negative figure and will be used to offset any new charge. 
• Appeal decision reversals will normally result in a reduction of the CARES credit equal to 50%. 

In response to your specific question, please see the following Questions and Answer sections:

Issue: I received Default Notices saying that I must pay before the due date on the statements or the TWC communications.

Response: Please ignore any Default Notice involving 2020 until after 03-01-2021.

Issue: I received a Report Due Notice, but I already filed the report.

Response: Please ignore any Report Due Notices until after 03-01-2021 if you have previously filed your 1st quarter, 2nd quarter or 3rd quarter 2020 tax reports. 

Issue: Why have I received multiple statements for the same quarter?

Response: Updated and corrected 1Q20 and 2Q20 statements were mailed out with the date 11-30-20 and reflect the updated chargebacks amounts applied to your account, as well as any applicable 50% CARES payments. You may keep any prior 11-30-20 dated statements as a record or you may disregard. 

Issue: Why do the reissued statements have different charges amounts compared prior statements?

Response: Waiting weeks from 04-04-20 to 12-26-20 will not be charged to your employer account, at all, and have been removed from the new statements issued on 11-30-20. This is a net benefit for your account – reflecting a total removal versus just 50% credit due to the CARES Act. 

Issue: I had filed an appeal and won, but I am still seeing the charges on my statement? 

Response: Chargeback information is updated quarterly for your account. You should see the removal (negative amount) on the next benefits statement that you receive. Note: if you win an appeal and the charge is removed, your CARES credit awarded for those charges will also be removed. 

Issue: Why does my CARES Credit not equal 50 percent of charges?

Response: The CARES credit is awarded for all eligible charges. Not all charges are eligible for the CARES credit. 

Issue: I am unable to reconcile my account with the information provided on the C-58R statements. How do I rectify my account?

Response: The information on the statements will reflect the correct charges, adjustments, and CARES payment amount for each quarter. However, you may need to review each statement, your Unemployment Tax Services (UTS) online portal, and your statement of employer account, form C-69. TWC will be able to assist with the amount due or potential credit owed back to you, and you may contact us using one of the links below. 

Please choose the best applicable contact but know that your questions will be forwarded to the appropriate department for response.                                   

Chargeback Questions

• chargeback.report@twc.state.tx.us

Fraud Issues

• TWC.fraud@twc.state.tx.us
• 800-252-3642

Appeals

• Appeal online on Employer Benefit Services
• Learn more: Introduction to Unemployment Benefits Appeals for Employers

CARES Credit Refund

• tax.caresrefund@twc.state.tx.us

Remittance Extension

• tax.abatements@twc.state.tx.us

Texas Workforce Commission (TWC) Appeals hearings are proceeding as scheduled. If you have a hearing scheduled, please participate according to the directions on the Notice of Hearing. If you have any questions or concerns about participating in the hearing related to COVID-19, please contact your hearing officer directly using the contact information on your Notice of Hearing

Facing Layoffs? Check out TWC’s Mass Claims Program

If you have to close your business either temporarily or permanently and need to lay off employees, you may be able to submit a mass claim for unemployment benefits on their behalf. The Mass Claims program streamlines the unemployment benefit claims process for employers faced with either temporary or permanent layoffs. Employers can submit basic worker information on behalf of their employees to initiate claims for unemployment benefits before the layoff date or up to seven days after the layoff. You can submit a mass claim request on Employer Benefits Services (EBS) 24 hours a day, seven days a week.

To submit your Mass Claim, log on to EBS and select Mass Claims Request. Note: We have waived the requirement that you must submit your Mass Claims Request at least five days prior to the planned layoff.

If you encounter any problems and are unable to submit your request using your EBS portal, please email us at ui.massclaims@twc.state.tx.us with a description of your problem. Our Mass Claims department will contact you to determine what action is needed.

Need Help?

• Visit our Mass Claims for Unemployment Benefits page
• See a Mass Claims user guide
• See an EBS Administrator Duties user guide

Need to Reduce Employee Hours? Check out TWC’s Shared Work Program

If your business has slowed down due to the pandemic and you need to reduce employee working hours, you may be able to avoid laying off employees by submitting a shared work plan. The Shared Work program provides Texas employers with an alternative to layoffs. TWC developed this voluntary program to help Texas employers and employees withstand a slowdown in business.

Shared Work allows employers to:

• Supplement their employees’ wages lost because of reduced work hours with partial unemployment benefits.
• Reduce normal weekly work hours for employees in an affected unit by at least 10 percent but not more than 40 percent; the reduction must affect at least 10 percent of the employees in that unit.

Notification for Employers

Shared Work unemployment benefits are payable to employees who qualify for and participate in an approved Shared Work Plan. Workers may choose not to participate. Employees who qualify will receive both wages and Shared Work unemployment benefits.

In order for a salaried exempt employee to participate in Shared Work, their hours worked and salary must be reduced based on Fair Labor Standards Act (FLSA) guidelines. If you have questions on FLSA guidelines, please contact the U.S. Department of Labor, Wage and Hour Division.

Claimants who do not have enough wages in their base period to qualify for regular unemployment insurance (UI) are not eligible for the Shared Work program. If such a claimant was included on a Shared Work application, they will be removed from the employer’s Shared Work plan.

Claimants who do not qualify for the Shared Work program or regular UI may be eligible for Pandemic Unemployment Assistance (PUA). PUA is a program authorized by the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) that provides unemployment benefits to individuals who do not qualify for or have exhausted their regular UI benefits. These claimants must file an individual regular UI claim (outside of the Shared Work program) and TWC will determine PUA eligibility. While receiving PUA, these claimants must request payment every two weeks and report their work and earnings. TWC will deduct any earnings from their weekly PUA benefit amount.

To apply for benefits online, see Unemployment Benefits Services: https://twc.texas.gov/jobseekers/unemployment-benefits-services

For more information, see TWC’s Shared Work web page.

Alert! Be aware of unemployment insurance scams and fraudulent phone calls. Do not give your personally identifiable information like your date of birth or your Social Security number to anyone you are not sure of.