Unemployment Benefits ID Theft

Employers who receive a Notice of Application for Unemployment Benefits for an employee who is still working or for a person who never worked for them should respond to the notice immediately. Employers can respond by phone, Internet, fax or mail. Go to Responding to a Notice of Application for more information. 

While both the employer and the employee may report the ID theft, we prefer that the information comes directly from the person whose identity was stolen. Employers who have information that a claim was filed using an employee's ID should advise their employee to report the ID theft using TWC’s online portal. See Unemployment Benefits Identity Theft for more information.

Report ID Theft

The U.S. Department of Labor has issued an unemployment insurance phishing fraud alertPDF.  Be aware of unemployment benefit 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.

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Federal Pandemic Unemployment Assistance Programs Have Ended

As of June 26, 2021, the State of Texas has ended its participation in the federal pandemic unemployment benefit programs. As a result, the final benefit week that the Texas Workforce Commission (TWC) paid federal pandemic unemployment benefits under the American Rescue Plan was the benefit week ending June 26, 2021. 

This included:

  • The Pandemic Unemployment Assistance (PUA) program for those who traditionally did not qualify for regular state benefits, such as self-employed and independent contractors, or exhausted all other benefits
  • Pandemic Emergency Unemployment Compensation Program (PEUC) that extended regular state benefits
  • Federal Pandemic Unemployment Compensation Program (FPUC), which provided an additional $300 weekly benefit payment.

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Job offer or return-to-work offer refused? Let us know.

To be eligible for unemployment benefits, claimants must be willing, able, and available for full-time work and they must apply for and accept suitable work. If you made a job offer to an applicant or gave your employees a chance to return to work but they refused, TWC needs to know. Please report these instances on our online Employer Work Refusal Documentation form. Although TWC will take appropriate action when you submit a report on individuals receiving unemployment benefits, not all submissions will prompt a return correspondence.

If the person did not appear for the interview or refused the job due to a reason not listed on the Documentation form, select Other from the Reason for Refusal drop-down menu, and give a short description in the Refusal Other Description field.

Employers who posted a job on WorkInTexas.com can follow these instructionsPDF to report why an applicant was not hired.

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Lunchtime Live

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: 

October 1, 2020, 11:30a.m.-1:00p.m.: Click here to REGISTER

  • COVID-19 Paid Leave-Related Laws
  • Privacy in the Workplace
  • Unemployment Claims and Employer Chargeback Liability
  • Payroll Tax 101 discussion

October 15, 2020, 11:30a.m.-1:00p.m.: Click here to REGISTER

  • Unemployment Claims: General Overview for Employers
  • Unemployment Taxes: Chargeback and Reimbursing Employers
  • Best Practices for Maintaining a Safe Workplace
  • Payroll Tax 101 discussion

November 5, 2020, 11:30a.m.-1:00p.m.: Click here to REGISTER

  • Policies and Procedures during COVID-19
  • Allowable Workplace Health Screens & Medical Exams
  • We Hire Vets’ Recognition
  • Payroll Tax 101 discussion

November 19, 2020, 11:30a.m.-1:00p.m.: Click here to REGISTER

  • Labor Market Update 
  • TWC’s Shared Work Program
  • Managing Employees Working Remotely
  • Payroll Tax 101 discussion

December 3, 2020, 11:30a.m.-1:00p.m.: Click here to REGISTER

  • Workers’ Compensation and Covid-19
  • Civil Rights in the Workplace
  • Governor’s Office of Economic Development
  • Employer Commissioner Update/Deadline dates for end and beginning of the year

December 17, 2020, 11:30a.m.-1:00p.m.: Click here to REGISTER

  • Employer Recognitions
  • 2 – 30-minute Keynote speakers

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Tax Department

2021 Tax Rate Update

The Governor of Texas, the Texas Legislature and the Texas Workforce Commission are working to support employers’ ability to continue rebuilding their businesses and our economy, while ensuring unemployment trust fund operations. To help ensure Texas’ ability to recover from the impact of the Covid-19 pandemic, we continue to explore options to keep the 2021 tax rates as low as possible for Texas employers. 

2021 tax rates will be issued late in June 2021:

This will allow Texas time to consider legislation assisting Texas employers and for the Governor to sign that legislation.

Voluntary contributions are not in effect this year: 

In order to assist Texas employers, Governor Abbott has suspended Section 204.048 of the Texas Labor Code, which set deadlines for a small subset of employers who make voluntary contributions into the UI tax system. The Commissioners in turn aligned TWC Policy with that decision.

Governor Abbott’s Suspension Declaration

Updated 2021 Unemployment Tax Wage Report and Payment Schedule

Only affects 1Q21 and 2Q21 payment due dates below (*):

2021 Unemployment Tax Wage Report and Payment Schedule
Wages Paid Quarter Ends Report Due (No Change) Payment Due
1Q21 Mar 31 Apr 30, 2021 Aug 2, 2021*
2Q21 Jun 30 Aug 2, 2021 Sept 30, 2021*
3Q21 Sept 30 Nov 1, 2021 Nov 1, 2021
4Q21 Dec 31 Jan 31, 2022 Jan 31, 2022

Other Information for Texas Employers:

  • Early payment will be applied to the oldest debt first.
  • If payment is submitted and there is no debt, the account will carry a credit and the credit will apply to future debt.
  • Send all other questions or concerns to tax@twc.texas.gov.

Service Agents/Third-party Administrators:

TWC is communicating closely with service agents and third-party administrators to ensure accurate and timely information is being conveyed. To assist this process, please ensure that all account information is up to date and current.

Updated 2021 Rate Message

Dear Employers:

The Texas Workforce Commission (TWC) delayed issuing 2021 tax rates in order to keep them as low as possible for Texas employers.

2021 tax rates are being issued, and the mailing will be completed by the 1st week of July.

Employers can review the 2021 tax rate online using the Unemployment Tax Services (UTS). Once you have logged in to your account on the UTS system (see link below), please click on the "Account Info" tab at the top of the page, and then select the  "Tax Rate Summary"  link in the Quick Links box on the left to view your tax rate information for the last several years.

https://apps.twc.state.tx.us/UITAXSERV/security/logon.do

Voluntary contributions are not in effect for 2021.  Click  https://twc.texas.gov/news/twc-postpones-setting-2021-employer-tax-rates  to see Governor Abbott's  message regarding the suspension declaration.

If you received a Voluntary Contribution form for 2021, PLEASE DISREGARD.

While the Effective Tax Rate is correct for 2021, the current UTS rate detail may not be displaying all of the components at this time.

Please check your mailed tax rate notice upon receipt or check back on UTS after July 2, 2021 for all components.

Chargebacks (if any) that have impacted your tax rate can be viewed by going to the Report Filing tab at the top, and then selecting Chargeback History from the Quick Links box on the left.

Copies of your rate notices can be viewed through UTS eCorres after July 2, 2021.  Until then, the document may not be viewable.  Log on to your account, go to eCorres tab at the top, and then select the rate notice for viewing.

Any current credits will be applied to the account by July 2, 2021 for taxes due August 2, 2021.

Tax reports for 2021 must be filed by their original due date:
 
The 1st quarter 2021 tax report must be filed by 05-07-2021.
The 2nd quarter 2021 tax report must be filed by 08-02-2021.
The 3rd quarter 2021 tax report must be filed by 11-01-2021.
The 4th quarter 2021 tax report must be filed by 01-31-2022.
 
Tax Payments for the 1st and 2nd quarters are extended as follows:
 
The 1st quarter 2021 tax payment is due by August 2, 2021.
The 2nd quarter 2021 tax payment is due by September 30, 2021.
The 3rd quarter 2021 tax payment is due by November 01, 2021.
The 4th quarter 2021 tax payment is due by January 31, 2022.
 
Texas Workforce Commission
Tax Department
 

Employers can review the tax rate online using the Unemployment Tax Services (UTS) as rates become available. Once you have logged in to your account on the UTS system, please click on the “Account Info” tab at the top of the page, and then select the “Tax Rate Summary” link in the Quick Links box on the left to view your tax rate information for the last several years.

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Reimbursing Employer – CARES & ARP Acts and Billing Statements

CARES Act Information

Reimbursing employers receive their eligible 50% CARES credit. The CARES Credit will offset eligible charges. 

The Texas Workforce Commission (TWC) had extended the 1st, 2nd, and 3rd quarter 2020 payment due dates reimbursing employers to match the 4th quarter due date of 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 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.

Benefit Statements (form C-58R) were sent out to employers as follows: 

Reimbursing Employers Statements (C-58R) Dates

Report Quarter Quarter End Date Original Statement Mail Date CARES 50% Credit Statement Mail Date Remittance Due Date
1Q20 3/31/2020 4/15/2020 11/30/2020 3/1/2021
2Q20 6/30/2020 7/15/2020 11/30/2020 3/1/2021
3Q20 9/30/2020 N/A 10/30/2020 3/1/2021
4Q20 12/31/2020 N/A 2/8/2021 6/1/2021

Final 2020 Reimbursing Employers Statements (C-58R) Dates

Report Quarter Quarter End Date CARES 50% Credit Statement Mail Date Reissued CARES 50% Credit Statement Mail Date Remittance Due Date
4Q20 12/31/2020 2/8/2021 4/5/2021 6/1/2021*

*  Reissued 4Q20 statement mailed 04/05/2021 will reflect all 2020 chargeback updates.  Only employers with adjustments to eligible charges will receive these statements.  If the adjustments have caused a debt on your accounts, the due date for that amount will be extended to 06/01/2021.

ARP Act Information

Reimbursing employers receive their eligible 50% and 75% ARPA credit. The ARPA Credit will offset eligible charges. 

Benefit Statements (form C-58R) reflecting the eligible ARPA are scheduled to begin going out on 04/15/2021 beginning with the 1Q21 sent out to employers as follows: 

Reimbursing Employers ARPA Statements (C-58R) Dates

Report Quarter Quarter End Date C-58R Statement Mailed Date Remittance Due Date
1Q21 3/31/2021 4/15/2021* 8/02/2021
2Q21 6/30/2021 8/30/2021* 9/30/2021
3Q21 9/30/2021 10/30/2021 11/30/2021
4Q21 12/31/2021 2/8/2022 2/28/2022

*  The 1Q21 quarter will be receiving a 50% credit for eligible charges.   Statements for 2Q21 will reflect a 75% credit for eligible charges.

How To Read My C-58R Reimbursable Unemployment Benefits Statement

In addition to the instructions shown on the reverse side of the statement, we have provided additional information below that may be helpful in your review.

DEBITS FOR THE QUARTER ENDED 

This is the aggregate sum of the debits in the Benefits Paid column and reflect the employer liability for Claimant charges.

FED CARES ACT PMT/50% APPLICABLE AMT

The amount on this line is the applicable 50% Federal Coronavirus Aid, Relief, and Economic Security (CARES) Act calculation.  50% credit on applicable claimant charges are provided in quarters 1-20 through 1-21.  Quarter 2-21 may also have CARES Act calculations depending on the benefit ending week of the 2-21 payment made to the claimant.

Q: Why does this line have a debit balance when it normally reflects a credit?

A: CARES credit is provided based on applicable charges. When charges are reversed due to ID theft determinations or Appeal outcomes the previously issued CARES credit provided must be recouped as it is no longer valid.  This in effect will reduce the current quarter CARES credit calculation or provide a debit balance CAREScredit as it is recouped.

FED ARPA ACT PMT/75% APPLICABLE AMT

The amount on this line is the applicable 75% Federal American Rescue Plan Act (ARPA) credit calculation. 75% credit on applicable claimant charges are provided in the 2-21 quarter.  As noted above, these credits may be recouped in future quarters as charges are reversed.

(The Federal Government initiated legislation to assist reimbursing employers by providing credits against benefit charges due to the Pandemic.)

CREDIT ADJUSTMENTS/RECOVERIES

This is the aggregate sum of the benefit credits created through charge reversals due to ID Theft determinations, Appeal outcomes or claimant repayments of benefit overpayments.    

AMOUNT DUE OR CREDIT FOR X-XX QUARTER

This amount reflects the aggregate balance as follows: 

Debits for the Quarter +/- CARES and/or ARPA credit – Credit Adjustments/Recoveries = Amount due for the quarter

LESS: PRIOR DEBIT OR CREDIT

This amount is any prior balance or credit on the account from previous quarters.

TOTAL AMOUNT DUE OR OVERPAYMENT

This is the sum of the amount due for the quarter +/- any previous balance or credit.

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

Issue: I have won an appeal decision: 

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%. 

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 Notices received prior to 03/01/2021.

Issue: I 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 and ARP Act credits awarded for those charges will also be removed. 

Issue: Why does my CARES and ARP Act credits not equal 50 or 75 percent of charges?

Response: The CARES and ARP Act 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 and ARP Act payments 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

Fraud Issues

Appeals

CARES Credit Refund

Remittance Extension

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Responding to Chargebacks Through TWC’s Employer Benefits Services Portal

The Texas Workforce Commission (TWC) encourages employers to respond to the Notice of Potential Chargeback through the Other Services feature on the Employer Benefits Services (EBS) portal. Responding to a Notice of Maximum Potential Chargeback through the EBS portal allows employers to view, respond to, and submit the notices electronically.

This online feature provides 24/7 access to the online Other Services site, security, immediate updates and changes, and checks and balances – validation so errors are caught and corrected immediately.

To protest a Chargeback, an employer must do so within 30 calendar days of the date the notice was mailed. If the employer does not respond to the Notice of Maximum Potential Chargeback, they will be charged. 

Note: Filing timely is critical to avoid charges and utilizing the EBS portal can prevent mail delays.

Responding to the Notice of Potential Chargeback protects the employer’s tax rate and ensures that benefits are properly paid to claimants. By responding timely, employers ensure the right to appeal a Chargeback.

To respond a Notice of Maximum potential Chargeback electronically:

You can also respond to a chargeback notice by completing the back of the form and faxing or mailing it to TWC. The back of the notice allows you to provide the reason the claimant is no longer working for you.

Fax: 512-305-9687

Mail:
Texas Workforce Commission
Chargeback Determination Unit
P.O. Box 149137
Austin, TX  78714-9137

For more information, see: 

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Appeals Notice

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.

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Precautions for Employers

The CDC recommends that all employers consider how best to decrease the spread of acute respiratory illness and lower the impact of COVID-19 in their workplace in the event that the illness spreads. All employers should be ready to implement strategies to protect their workforce from COVID-19 while ensuring continuity of operations. The CDC has prepared a list of recommended strategies to help employers contain the spread of the illness within their workplace:

  • Actively encourage sick employees to stay home
  • Separate sick employees in the workplace and send them home
  • Emphasize staying home when sick, respiratory etiquette and hand hygiene by all employees by posting informational posters and setting up multiple hand hygiene stations
  • Perform routine environmental cleaning and provide disposable wipes for employees to use
  • Get the latest information regarding travel safety
  • Communicate your attendance expectations to your employees

The CDC also recommends that employers create a flexible plan to manage sick leave policy and attendance issues, and to implement working remotely and avoiding holding meetings in close quarters. For more information, see: https://www.cdc.gov/coronavirus/2019-ncov/community/guidance-business-response.html.

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Mass Claims and Shared Work Programs

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.texas.gov with a description of your problem. Our Mass Claims department will contact you to determine what action is needed.

Need Help?

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.

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Return-to-Work Information

Electronically submit return-to-work information to the Texas Workforce Commission (TWC).

Submit your return-to-work information by logging on to our Employer Benefits Services (EBS) portal. The Return to Work online program allows you to easily report a return-to-work date for employees before or after the layoff. You can submit return-to-work information either by:

  • Entering individual employee Social Security numbers (SSNs)
  • Uploading a list of employee SSNs
  • Submitting a return-to-work date statewide for a large group of employees located throughout the state with an unemployment benefits claim.

There is no limit on the number of employees that you can submit. TWC will exempt employees from work searches when they have a return-to-work date within 12 weeks of their layoff date and confirmed by the employer. Submitting a return-to-work date increases your chances of retaining your employees and ensures that TWC will stop paying them unemployment benefits after they return to work.

Note: If the return-to-work date exceeds 12 weeks from the date of layoff, the work search exemption requires the approval of our Executive Director. To request a work search exemption for a return-to-work date exceeding 12 weeks, please submit your request through our secure, online portal, UI Submission Upload-Employers Only. You can also fax or mail the information to: 

  • Fax: (512) 463-2754
  • Mail:
    Texas Workforce Commission
    P.O. Box 149137
    Austin, TX  78714-9137
    Attn: Work Search Exemptions

The request should include your company name, TWC account number, number of employees laid off, date of layoff, and the return-to-work date. If the exemption is approved, the employer must provide employee names and SSNs.

Need Help?

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