SECTION 815.119. Payment of Voluntary Contributions

Texas Labor Code, §204.048(a), provides that an employer that is eligible for an annual Experience Rate calculation under §204.041, Labor Code, may elect to make a voluntary payment of contributions to the agency.

(1) The agency will notify employers eligible for an annual rate calculation under §204.041, Labor Code, of the experience tax rate for the following year and the amount of charges that were used in calculating that rate.

(2) Voluntary contribution shall be due not later than the 60th day after the date on which the commission mails the employer's annual tax rate notice. When the last day for payment of voluntary contributions falls on a Saturday, Sunday, or a legal holiday on which the agency office is closed, the payment may be made on the next regular business day.

(3) The agency may extend the due date for the payment of voluntary contributions; however, the extension may not exceed 75 days from the date on which the commission mails the employer's annual rate notice. In no situation may the extension exceed the date imposed by the deadline in §204.048(e), Labor Code.

(4) If the voluntary contribution payment is insufficient to cause a decrease in the tax rate, the agency will notify the employer and grant an extension, not to exceed 75 days from the date on which the commission mails the employer's annual tax rate notice to remit additional voluntary contributions, subject to the limitations imposed by §204.048(e), Labor Code.

Source Note: The provisions of this §815.119 adopted to be effective October 27, 2003, 28 TexReg 9293