CHAPTER 206. UNEMPLOYMENT INSURANCE COVERAGE - Texas Statutes

LABOR CODE

TITLE 4. EMPLOYMENT SERVICES AND UNEMPLOYMENT

SUBTITLE A. TEXAS UNEMPLOYMENT COMPENSATION ACT

CHAPTER 206. UNEMPLOYMENT INSURANCE COVERAGE

Sec. 206.001. YEARLY COVERAGE. An employing unit that is or

becomes an employer in a calendar year is subject to this

subtitle during that entire calendar year.

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

Sec. 206.002. ELECTION OF COVERAGE AS EMPLOYER. (a) An

employing unit that is not otherwise subject to this subtitle may

elect coverage as an employer for not less than two calendar

years.

(b) Subsection (a) does not apply to an employing unit to which

Section 205.001 or 205.002 applies.

(c) On written approval by the commission of an election under

Subsection (a), the employing unit making the election becomes an

employer to the same extent as all other employers beginning on

the date stated in the approval.

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

Sec. 206.003. ELECTION OF COVERAGE REGARDING SERVICES NOT

CONSTITUTING EMPLOYMENT. (a) An employing unit may elect for

not less than two calendar years that all services that do not

constitute employment and that are performed by individuals in

its employ in one or more distinct establishments or places of

business are to be considered employment for all purposes of this

subtitle.

(b) An election under Subsection (a) must be in writing and be

filed with the commission.

(c) On written approval by the commission of an election under

Subsection (a), the services constitute employment during the

period elected, beginning on the date stated in the approval.

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

Sec. 206.004. TERMINATION OF COVERAGE. (a) An employing unit

may cease to be an employer only on January 1 of a year and only

if the commission finds that:

(1) the employing unit was not an employer during the preceding

year; or

(2) the employing unit has not had any individuals in employment

during the preceding three calendar years.

(b) The commission may not make a finding under Subsection

(a)(1) unless the employing unit files an application for

termination of coverage with the commission on or after January 1

but before April 1 of the year for which termination is

requested. The commission may make a finding under Subsection

(a)(2) without an application having been filed.

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

Sec. 206.005. PREVIOUS RIGHTS LOST BY CESSATION OF COVERAGE.

When an employing unit that ceased to be an employer subsequently

becomes an employer, the employing unit is considered to be a new

employer without regard to the rights that employing unit

acquired when previously an employer.

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