Tex. Ins. Code § 1131.853
(a) An employee's contribution for purposes of a policy as to which the policyholder is a trustee or the trustees of a fund established or maintained wholly or partly by the employer is the amount the employee and employer would have been required to contribute to the fund for the employee if:
Added by Acts 2001, 77th Leg., ch. 1419, Sec. 2, eff. June 1, 2003.