Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 158.203 - Remitting Withheld Payments(a) The employer shall remit the amount to be withheld to the person or office named in the order or writ on each pay date. The payment must include the date on which the withholding occurred.(b) An employer with 50 or more employees shall remit a payment required under this section by electronic funds transfer or electronic data interchange not later than the second business day after the pay date.(b-1) An employer with fewer than 50 employees may remit a payment required under this section by electronic funds transfer or electronic data interchange. A payment remitted by the employer electronically must be remitted not later than the date specified by Subsection (b).(c) The employer shall include with each payment transmitted:(1) the number assigned by the Title IV-D agency, if available, and the county identification number, if available;(2) the name of the county or the county's federal information processing standard code;(3) the cause number of the suit under which withholding is required;(4) the payor's name and social security number; and(5) the payee's name and, if available, social security number, unless the payment is transmitted by electronic funds transfer.(d) In a case in which an obligor's income is subject to withholding, the employer shall remit the payment of child support directly to the state disbursement unit.(e) The state disbursement unit may impose on an employer described by Subsection (b) a payment processing surcharge in an amount of not more than $25 for each remittance made on behalf of an employee that is not made by electronic funds transfer or electronic data exchange. The payment processing surcharge under this subsection may not be charged against the employee or taken from amounts withheld from the employee's wages.(f) The state disbursement unit shall:(1) notify an employer described by Subsection (b) who fails to remit withheld income by electronic funds transfer or electronic data exchange that the employer is subject to a payment processing surcharge under Subsection (e); and(2) inform the employer of the amount of the surcharge owed and the manner in which the surcharge is required to be paid to the unit.Amended by Acts 2013, 83rd Leg. - Regular Session, ch. 742,Sec. 7, eff. 9/1/2013.Amended By Acts 2011, 82nd Leg., R.S., Ch. 508, Sec. 9, eff. 9/1/2011.Amended By Acts 2009, 81st Leg., R.S., Ch. 767, Sec. 19, eff. 9/1/2009.Amended by Acts 1997, 75th Leg., ch. 702, Sec. 8, eff. 1/1/1998; Acts 1999, 76th Leg., ch. 556, Sec. 26, eff. 9/1/1999.Added by Acts 1995, 74th Leg., ch. 20, Sec. 1, eff. 4/20/1995.