Social Security covered wages actually paid during a reporting period and the contributions due from those payments are to be reported as follows.
- (1) For reporting periods beginning the first day of the month and ending the 15th day of the month, reports and contributions shall be received by ERS by 5 p.m. on the sixth working day following the 15th of the month.
- (2) For reporting periods beginning the 16th day of the month and ending the last day of the month, reports and contributions shall be received by ERS by 5 p.m. on the sixth working day of the following month.
Source Note:The provisions of this §79.4 adopted to be effective September 17, 1984, 9 TexReg 4742; amended to be effective June 29, 2004, 29 TexReg 6120.