Texas Workforce Commission (TWC) Rules 815.107 and 815.109 require all employers to report Unemployment Insurance (UI) wages and to pay their quarterly UI taxes electronically. Employers that do not file and pay electronically may be subject to penalties as prescribed in Sections 213.023 and 213.024 of the Texas Unemployment Compensation Act (TUCA).
TWC offers employers and their representatives two free electronic methods for filing reports:
- Unemployment Tax Services (UTS)
Commercial software is also available through a private company that allows an employer to upload wage reports based on information in the payroll record. For information on this option, see the Intuit EasyACCT Professional Series section.
The UTS system allows employers with 1,000 or fewer employees to file wage reports via the Internet. This free service provides four options for filing:
- 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
You must have an employer account to use this option. Find more information at Unemployment Tax Services. If you do not have an account, you will need to sign up for a User ID and then register. Find more information at Unemployment Tax Registration.
QuickFile is a wage reporting program you can download for free. It can be used by employers with any number of employees, as well as agents and payroll providers representing multiple clients. QuickFile transfers wage data in the following formats:
- ICESA (Interstate Conference of Employment Security Agencies)
- Comma-delimited, or fixed-length formats.
Find more information at QuickFile Wage Reporting Program.
Intuit EasyACCT Professional Series is a commercial accounting software program. It includes:
- basic write-up and general ledger
- live and after-the-fact payroll
- customizable financial statements
- asset depreciation
- bank reconciliation
- W-2 and 940 processing
- accounts receivable and accounts payable
- Special reports modules that you can file with TWC.
Intuit EasyACCT automatically calculates the state unemployment tax when you print payroll checks, or when you run a payroll journal.
Visit Intuit EasyACCT Professional Series for more information.
Employers who have an approved hardship waiver on file with TWC may file by mail. You may report your wages on a printed Employer’s Quarterly Report only if you have a waiver. Otherwise, if you do not file and pay electronically, you may be subject to penalties.
A hardship waiver is granted to employers who either:
- do not have a computer or
- do not have access to the Internet
For more information about waivers or electronic filing and paying, contact your local tax offices.