1. (a) The employer shall report to the employer's insurance carrier each death, each occupational disease of which the employer has received notice of injury or has knowledge, and each injury that results in more than one day's absence from work for the injured employee. As used in this section, "knowledge" means receipt of written or verbal information regarding diagnosis of an occupational disease, or the diagnosis of an occupational disease through direct examination or testing by a doctor employed by the employer.
2. (b) The report shall contain the information required by §120.1(a) of this title (relating to Employer's Record of Injuries), any additional information prescribed by the commission in accordance with the Texas Labor Code, §402.042(b)(11), and shall contain the information necessary for an insurance carrier to electronically transmit a first report of injury to the commission. The commission shall prescribe the form, format, and manner of the report.
3. (c) The report shall be filed not later than the eighth day after the receipt of notice of injury or the acquisition of knowledge of an occupational disease, or the eighth day after the employee's absence for more than one day from work due to injury or death. For purposes of this section, a report is filed when personally delivered, mailed, reported via tele-claims, electronically submitted or sent via facsimile. The employer shall maintain a record of the date the report of injury is filed with the insurance carrier.
4. (d) The employer shall provide a written copy of the report to the injured employee or to the employee's last known mailing address, at the time the report is filed with the insurance carrier. The written report may be the report specified in subsection (b) of this section or at a minimum shall contain the information listed in §120.1(a) of this title (relating to Employer's Record of Injuries).
5. (e) The employer shall also provide the employee a summary of rights and responsibilities at the time the report required in subsection (c) of this section is filed with the insurance carrier. The text for the summary shall be in English and Spanish, or in English and any other language common to the employee. This does not preclude the employer or carrier from providing the employee with additional information but such information must be separate from and in addition to the text contained in this subsection and may not infer that the additional information is being provided or required by the Commission. The following English text and the Spanish text provided by the commission must be used without any additional words or changes.
6. (f) The employer shall maintain a record of the date the copy of the report of injury and the summary of rights and responsibilities were provided to the employee.
7. (g) If a report has not been received by the insurance carrier, the employer has the burden of proving that the report was filed within the required time frame. If the carrier receives the report by mail, it will be presumed that the report was mailed four days prior to the date received by the carrier. The employer has the burden of proving that good cause exists if the employer failed to timely file or provide the report.
8. (h) Failure of an employer to file the report as required with the insurance carrier or to provide a copy of the report as required to the employee without good cause is subject to a penalty not to exceed $500, pursuant to Texas Labor Code, §409.005, and may be subject to a penalty not to exceed $10,000 pursuant to Texas Labor Code, §415.021, for repeated violation. An employer who fails to file the report as required by this rule and by the Texas Labor Code, §409.005, waives the right to reimbursement of voluntary benefits even if no administrative penalty is assessed.

Source Note:The provisions of this §120.2 adopted to be effective January 11, 1991, 16 TexReg 115; amended to be effective January 1, 1993, 17 TexReg 8295; amended to be effective December 4, 1995, 20 TexReg 9698.