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TITLE 40SOCIAL SERVICES AND ASSISTANCE
PART 20TEXAS WORKFORCE COMMISSION
CHAPTER 815UNEMPLOYMENT INSURANCE
SUBCHAPTER CTAX PROVISIONS
RULE §815.128Group Accounts

(a) Two or more eligible reimbursing employers may file a joint application with the Agency for establishment of a group account on forms furnished by the Agency, upon application being filed. The application shall be filed upon a form furnished by the Agency and shall not be valid until approved by an authorized representative of the Agency in writing.

(b) The application shall identify and authorize an individual to act as the group's representative. The individual shall be authorized by all members of the group to maintain records, to prepare and sign reports, to secure and furnish a surety bond for the group when directed by the Agency, to furnish information to the Agency pertaining to the group and its members, to collect and to pay all reimbursements and other amounts due to the Agency, to specify those members that have failed to submit payments due, and to assist the Agency in securing unpaid amounts due to the Agency from a member or members of the group.

(c) When the group account's application has been approved by the Agency in writing, the group account shall be established and remain active for not less than two years or until terminated. Application to terminate the group account after two years shall be made by the group representative no later than December 1 to be effective at the beginning of the next calendar year.

(d) At the discretion of the Agency, the group account may be terminated at the end of a calendar year for failure to: file reports accurately and timely; furnish information pertaining to the group or its members; furnish a surety bond when requested; or pay reimbursements, penalties, and other amounts due from the group.

(e) Each member shall be liable for reimbursement of benefits paid and other amounts which accrue after the group account has been terminated in accordance with total wages paid by each member and by the group during the last quarter that the group account was active and in which wages were paid.

(f) Addition of a new member or members to the group shall not be valid unless a joint application, approved by all members of the group, to add the member or members is filed with the Agency. The application shall be filed upon a form furnished by the Agency, upon application being made therefor, and shall be valid if approved in writing by an authorized representative of the Agency. The application shall be effective as of the beginning of the calendar quarter in which the Agency receives the application and each new member or new members of the group shall be liable for reimbursements during that and succeeding calendar quarters to the same extent as those members previously a part of the group.

(g) Withdrawal of an active member or members shall be valid as of the end of a calendar quarter provided that a joint application for withdrawal of the member or members is filed with and approved by the Agency during the quarter. The remaining member or members of the group account shall be liable for reimbursements during succeeding calendar quarters for all benefits paid which are attributable to service in the employ of withdrawn members. The application shall be filed upon a form furnished by the Agency, upon application being made therefor, and shall not be valid until approved by an authorized representative of the Agency in writing. At the discretion of the Agency, the application may be denied if the group account has failed to pay all reimbursements and other amounts due to the Agency on the date that the withdrawal application is filed.

(h) "Total wages paid" with respect to determining liability for amounts due by members of a group means total payment of "wages" as defined in the Act, except that the $9,000 limitation in the Act, §201.082 shall not be applicable.


Source Note: The provisions of this §815.128 adopted to be effective November 6, 2000, 25 TexReg 11093

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