02 April 2020 Texas extends first quarter 2020 SUI tax filing and payment deadline for employers affected by COVID-19; UI benefits may not be charged to employers' accounts The Texas Workforce Commission (TWC) announced that the deadline for filing the first quarter 2020 state unemployment insurance (UI) contribution and wage report and pay the corresponding payment is extended to May 15, 2020. According to a TWC representative, the extension waives any penalties or interest for late filing and payment. In fact, employers are asked to not start filing their first quarter returns until after April 15, 2020 to allow uninterrupted Internet access for individuals filing for UI benefits and to help ensure that employers have access to their online accounts. The TWC states on its employer COVID-19 website that an employer may be eligible for protection from chargebacks from UI benefits if the evidence shows that the work separation was for medical reasons. However, if the reason for the work separation was merely to provide a cautionary period of time off to minimize potential exposure of others to someone who might be infected (as opposed to definitely having the virus), chargeback protection would most likely not be extended to the employer. To minimize the chance of unemployment claims being filed, the employer can encourage employees to work from home if the job is such that remote work is possible. Proper recording of work time is necessary, and the employer would need to work with the employees to set up a timekeeping system that functions well and takes all time worked into account. See the TWC's website for more information for employers regarding the Department's response to COVID-19.
Document ID: 2020-0831 | |||||||||||
