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The Unemployment Tax program collects wage information and unemployment taxes from employers.

The wage information determines the amount of unemployment benefits claimants may receive.  Unemployment taxes support the Unemployment Compensation Fund. Unemployment benefits are paid from the fund.

Employers must register for a tax account within ten days of becoming a liable employer. Employers can visit Determine Whether You Need to Establish an Unemployment Tax Account for details.

Quarterly wage reports and taxes are due by the last day of the month following the end of the calendar quarter. Employers can visit Tax Report & Payment Due Dates for details.

Monthly Tax Tips

Each month, the Tax Department provides useful hints, shortcuts, or helpful information to employers about Unemployment Tax and Unemployment Tax internet applications.  To view, visit the Monthly Tax Tips section at Unemployment Tax Basics.

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Authority & Funding

The Texas Workforce Commission (TWC) administers the Unemployment Tax program in Texas. Unemployment Insurance (UI) is a partnership between the federal and state governments. The U.S. Department of Labor oversees the UI program. At the state level, the Senate Committee on Economic Development and the House Economic and Small Business Development Committee oversee the UI program.

Employer-paid state unemployment taxes and reimbursements pay for state unemployment benefits. The U.S. Department of Labor allocates funds from the Federal Unemployment Tax (FUTA) to the states to pay for administrative and operational costs.

The Texas Unemployment Compensation Act (TUCA) and other state and federal laws and regulations govern the Unemployment Tax program. Additional laws include: