Texas Labor Code
§ 204.045 — REPLENISHMENT RATIO
LA § 204.045Title 4. EMPLOYMENT SERVICES AND UNEMPLOYMENT · Part A. TEXAS UNEMPLOYMENT COMPENSATION ACT · Ch. 204. CONTRIBUTIONS · Art. C. GENERAL TAX RATE FOR EXPERIENCE-RATED EMPLOYERS
Statute text
View on source(a)The replenishment ratio for a calendar year is computed by:
(1)dividing the numerator described in Subsection (b) by the denominator described in Subsection (c); and
(2)rounding the result to the nearest hundredth.
(b)The numerator is equal to the amount of benefits paid during the 12 months ending September 30 of the preceding year that are effectively charged to employers' accounts, plus one-half of the amount of benefits paid during that period that are not effectively charged to employers' accounts. In computing the amount of the benefits charged or paid, the commission shall not include the amount of:
(1)a canceled benefit warrant;
(2)that part of a benefit that has been overpaid and been repaid;
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Legislative history
Acts 2021, 87th Leg., R.S., Ch. 7 (H.B. 7), Sec. 1, eff. May 13, 2021.