Pays into the state unemployment fund, in lieu of taxes, an amount equal to the amount of benefits paid to former employees for service while employed by the employer.

Reports wages for employees and is billed quarterly for the amount of regular benefits and 50% of the extended benefits paid to former employees during the prior quarter.

Makes no tax payments but is subject to the same penalties for failure to file reports and/or make payments on time.

Pays a tax assessed by the TWC based on taxable wages paid during a quarter, multiplied by the effective tax rate of the employer.

Reports the total amount of gross wages and the total amount of taxable wages paid, and provides employee wage list with all employee names/social security numbers/total gross wage paid quarterly.

Pays tax quarterly.