SECTION 79.4. Reporting Periods

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Social Security covered wages actually paid during a reporting period and the contributions due from those payments are to be reported as follows.
(1) For reporting periods beginning the first day of the month and ending the 15th day of the month, reports and contributions shall be received by ERS by 5 p.m. on the sixth working day following the 15th of the month.
(2) For reporting periods beginning the 16th day of the month and ending the last day of the month, reports and contributions shall be received by ERS by 5 p.m. on the sixth working day of the following month.

Source Note: The provisions of this §79.4 adopted to be effective September 17, 1984, 9 TexReg 4742; amended to be effective June 29, 2004, 29 TexReg 6120

                    
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