Quarterly wage reports and tax payments are due by the last day of the month following the end of the quarter.
Due Dates for Employer’s Quarterly Reports & Payments
For Wages Paid During | Calendar Quarter Ends | Due | Must be Filed & Paid By |
---|---|---|---|
Jan, Feb, Mar | March 31 | April 1 | April 30 |
Apr, May, Jun | June 30 | July 1 | July 31 |
Jul, Aug, Sep | September 30 | October 1 | October 31 |
Oct, Nov, Dec | December 31 | January 1 | January 31 |
Penalties and interest are assessed on late reports and tax payments. To calculate penalties and interest, visit Texas Workforce Commission's Unemployment Tax Services - Computation Worksheet for Unemployment Tax, Interest and Penalty Due.
If the due date for a report or tax payment falls on 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.
Reminder – Only employers with granted electronic hardship waivers can submit reports and payments by mail.
Cashier - Texas Workforce Commission
P.O. Box 149037
Austin, TX 78714-9037
Please write your account number on your check.
For domestic-only employers who have previously elected to report and pay taxes on an annual basis, quarterly reports and taxes become due on January 1 and are required to be reported and paid no later than January 31 on wages for employment paid in the preceding calendar year. For more information on electing to pay annually, see our page on Domestic Employment.
Quarterly wage reports are due by the last day of the month following the end of the quarter. Reimbursements must be paid by the last day of the following month.
For Wages Paid During | Calendar Quarter Ends | Report Due | Report Must be Filed by | Reimbursement Due | Reimbursement Must be Paid by |
Jan, Feb, Mar | March 31 | April 1 | April 30 | April 30 | May 31 |
Apr, May, Jun | June 30 | July 1 | July 31 | July 31 | August 31 |
Jul, Aug, Sep | September 30 | October 1 | October 31 | October 31 | November 30 |
Oct, Nov, Dec | December 31 | January 1 | January 31 | January 31 | February 28 |
Penalties and interest are assessed on late reports and tax payments. To calculate penalties and interest, visit https://apps.twc.texas.gov/UITAXSERV/completedWorksheetTaxInterestPenalty.do
Any reports and remittances which are not submitted in a timely manner are liable for penalty and interest charges, as mandated by state law. You do have the option to request an abatement, or waiver, of penalty and interest charges.
Before requesting a penalty and interest waiver, review the items listed below by logging on to your account on TWC's Unemployment Tax Services (UTS).
- Review the Report Filing tab. Check your account for delinquent reports or estimated reports due to non-filing.
- Review the Payments tab. Pay all outstanding tax due on your account.
- Review the Account Info tab. Update your address if needed.
- On the Account Info tab, review the Tax Rate Summary. Update your payroll software or service agent to prevent future over- or underpayments.
To request a penalty and interest waiver, please submit a Contact Request Form:
- Reason for Contact: Employer Tax Account Actions/Issues
- Issue that you are having: Penalty Abatement
- Comment: Include:
- The reason the report(s) were submitted late
- Quarter(s) for which you are requesting a penalty waiver
The Tax Department will review your request within 30 days. We will only provide notice if the request is denied. You may review the status of your request on UTS 30 days from the date of your request. After logging on to your account, select the Report Filing tab. Select Wage Report History from the Quick Links menu and review the appropriate quarter. If the penalty has been waived, you will see that reflected. You may also review the Payments tab for balance due updates.