Labor Considerations

The Fair Labor Standards Act requires employers to maintain records on wages, hours and other items. The Department of Labor and Standards, Labor Law Division, is responsible for the administration and enforcement of labor laws and the prosecution of offenders. Information regarding labor laws may be obtained from:

U. S. Department of Labor 525 Griffin Square, Suite 80 Dallas, Texas 75202-5007 800-321-6742 or (214) 767-6895 www.dol.gov

State Unemployment Insurance The State Unemployment Insurance Tax is paid by firms that employ one or more individuals during a portion of a day in each of 20 different weeks in a calendar year, or if they pay $1,500 or more in wages in a calendar quarter.

The Texas Workforce Commission is the agency charged with collecting the unemployment insurance tax and with paying unemployment benefits to individuals who qualify. To acquire a Texas Workforce Commission Identification number, employers must submit Form C-1 Texas Workforce Commission Status Report. The tax must be submitted quarterly on Form C-3/C-4.

The tax number assigned by the Texas Workforce Commission will be used on all quarterly returns. It will also be used on the Federal Tax Return 940 in order to show that you have paid the state tax.

For information or free pamphlets, contact:

Texas Workforce Commission 2202 Highway 377 South Brownwood, Texas 76801 (325) 646-1591 http://www. twc.state. tx. us/

Work in Texas The Texas Workforce Commission offers free job listings in their Work in Texas program. Employers can post job listings for free and those looking for work can access the free database for employment opportunities in their area. Visit WorklnTexas.com for their job search section.

Skills for Small Business Program The Texas Workforce Commission Skills for Small Business program responds to the needs of more than 433,000 small businesses that have fewer than 100 employees. Training through the program increases business competitiveness, upgrades the skills of current employees and prepares newly hired employees for job requirements.

The program offers training for full time employees; up to $1450 for tuition and fees per new hire; up to $725 for tuition and fees per incumbent employee; and training selected from courses offered by a Texas public community or technical college or the Texas Engineering Extension Service.

For more information about the program, visit http://ssb.texasworkforce.org

Work in Texas The Texas Industrial Accident Board is responsible for administering workers’ compensation. Workers’ compensation is not mandatory in Texas, but you should seriously consider carrying such a policy.

Workers’ compensation coverage is available through private insurance companies. The State Board on Insurance, which regulates all insurance rates, keeps a list of insurance companies qualified to write such policies.

If you decide to carry workers’ compensation insurance, you must notify the Industrial Accident Board. Additional information may be obtained from the following agencies.

Texas Department of Insurance Workers’ Compensation Section 333 Guadalupe P. 0. Box 149104 Austin, Texas 78714-9104 (800) 578-4677 - General Information www.tdi.state.tx.us