Bill Text: TX HB2322 | 2019-2020 | 86th Legislature | Introduced
Bill Title: Relating to unemployment contributions paid by a common paymaster on behalf of more than one employer.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2019-03-06 - Referred to Business & Industry [HB2322 Detail]
Download: Texas-2019-HB2322-Introduced.html
86R11274 JSC-F | ||
By: Vo | H.B. No. 2322 |
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relating to unemployment contributions paid by a common paymaster | ||
on behalf of more than one employer. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Subchapter A, Chapter 204, Labor Code, is | ||
amended by adding Section 204.011 to read as follows: | ||
Sec. 204.011. COMMON PAYMASTER. (a) In this section, | ||
"common paymaster" has the meaning assigned by 26 C.F.R. Section | ||
31.3121(s)-1. | ||
(b) Notwithstanding Section 201.046, a common paymaster may | ||
report wages and pay contributions to the commission on behalf of | ||
each employer served by the common paymaster. | ||
(c) An employee who provides services for more than one | ||
employer served by a common paymaster is considered to be employed | ||
by a single employing unit for purposes of determining taxable | ||
wages of that employee. The taxable wages must be apportioned among | ||
the employers in proportion to the amount of time the employee spent | ||
working with each employer during the reporting period. | ||
(d) This section does not affect the tax rate applied to | ||
each employer served by the common paymaster. | ||
(e) The commission shall adopt rules to implement this | ||
section. | ||
SECTION 2. The Texas Workforce Commission shall adopt rules | ||
necessary to implement Section 204.011, Labor Code, as added by | ||
this Act, not later than December 1, 2019. | ||
SECTION 3. The change in law made by this Act applies only | ||
to wages paid for services provided on or after January 1, 2020. | ||
Wages paid for services provided before that date are governed by | ||
the law in effect immediately before the effective date of this Act, | ||
and the former law is continued in effect for that purpose. | ||
SECTION 4. This Act takes effect September 1, 2019. |