| Issue Date: | 1993-09-01 |
|---|---|
| Revised Date: | 2019-01-31 |
Legal Citations
- Labor Code ch. 204
Object Type
Cash — Other Revenue
Origin Date
September 1, 1993
Description
To record receipt of unemployment assessment payments.
In addition to other taxes imposed, an employment and training investment assessment is imposed on or after 1-1-06, on each employer of one-tenth of 1% of wages paid by the employer (§ 204.121) .
Due Date
At time of payment
Collecting Agencies
Deposit Funds
Note
Title changed from taxes to assessments per GASB 34 changes for financial reporting.
§ 204.121 assessment added in 2005 by H.B. 2421, 79th Leg., R.S.
Administration of Fund 0976 changed from Firefighter's Pension Commissioner (abolished) to Texas Emergency Services Retirement System (326) per S.B. 220, 83rd Leg., R.S.
USAS Values
| Appropriation Year | 25 |
|---|---|
| USAS Title | UNEMPLOYMENT ASSESSMENTS |
| Receipt Category | 14 – Other |
| Receipt Type | 01 – Taxes |
| Object Group | 30 – Revenues |
| USAS Status | A |
| Rev/Exp Category | 19 – OTHER TAXES |