2025 Texas Statutes
Labor Code
Title 4 - Employment Services and Unemployment
Subtitle A - Texas Unemployment Compensation Act
Chapter 209 - Extended Benefits
Subchapter E. Financing of Extended Benefits
Section 209.083. Charges to Taxed Employer

Universal Citation:
TX Lab Code § 209.083 (2025)
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Sec. 209.083. CHARGES TO TAXED EMPLOYER. (a) Fifty percent of extended benefit payments based on benefit wage credits from a taxed employer are chargebacks and must be used in determining the employer's benefit ratio unless regular benefits paid to the individual were determined not to be charged back against the employer's account.

(b) Fifty percent of extended benefit payments based on benefit wage credits from a taxed employer, regardless of whether charged to an employer, shall be used in the numerator of the replenishment ratio in Section 204.045(b). Chargebacks resulting from the payment of extended benefits shall be used in the denominator of the replenishment ratio in Section 204.045.

Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.

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