1. (a) Each employing unit shall submit to the Agency a status report in a manner prescribed by the Agency within ten days from the date upon which the employing unit becomes subject to the Act as an employer thereunder, and shall furnish all facts necessary to a determination of the taxable status of the employing unit. Each employing unit shall likewise submit additional status reports at any time upon the request of the Agency and shall, if requested, furnish to the Agency evidence to establish the correctness of information contained in its status reports. Any employing unit which commences or enters into business or which acquires another business or substantially all the assets thereof in the State of Texas shall submit a new status report to the Agency within ten days of the date on which it made the entry or the acquisition.
2. (b) Each taxed employer shall submit to the Agency, within the month during which contributions for any period become due, and not later than the date on which contributions are required to be paid to the Agency, an employer's quarterly report showing the total amount of remuneration paid during the preceding calendar quarter for employment (or showing that no remuneration was paid during the quarter), showing the total amount of wages (as defined in the Act, §§201.081 and 201.082) paid during the quarter for employment, and showing the amount of wages for benefit wage credits (as defined in the Act, §207.004) paid to each individual during the quarter for employment and the social security account number and name of each individual to whom the wages were paid, and showing other information called for on the employer's quarterly report. The employer's quarterly report shall be made on Agency forms printed by the Agency, or by magnetic or electronic media using a format prescribed by this Agency, or in any other manner approved and prescribed by the Agency in writing, and shall contain all facts and information necessary to a determination of the amount of contributions due. The filing of the report on magnetic or electronic media, or in any other manner approved and prescribed by the Agency in writing, shall be required to the extent provided below.
3. (c) Each reimbursing employer and the group representative of a group account shall submit an employer's quarterly report during the month following each calendar quarter and shall furnish information that is applicable to the reimbursing employer or the group account, showing the total amount of remuneration paid during the preceding calendar quarter for employment (or showing that no remuneration was paid during the quarter), the name, social security and account number and total amount of wages paid to each individual, and other information that is applicable to the reimbursing employer or group accounts. The employer's quarterly report shall be made on Agency forms printed by the Agency, or by magnetic or electronic media using a format prescribed by this Agency, or in any other manner approved and prescribed by the Agency in writing, and shall contain all facts and information necessary to make a determination of the amount of reimbursements due. The filing of the report on magnetic or electronic media, or in any other manner approved and prescribed by the Agency in writing, shall be required to the extent provided in subsections (d)-(h) of this section.
4. (d) Each employer which has employees whose benefits are to be financed by the federal government shall submit a separate quarterly report furnishing the names of the employees, their social security numbers, and the wages paid to each. The report shall be submitted the month following each calendar quarter.
5. (e) All forms and magnetic or electronic media formats for the filing of reports provided for in this section shall be furnished by the Agency to each employing unit, upon application being made, and all reports shall be filed upon the forms or by magnetic or electronic media formats furnished by the Agency. Failure to receive notice regarding the reports shall not; however, relieve the employing unit of the responsibility of filing the reports upon the date the reports are due. Employers who have to report 250 or more employees in any calendar quarter, as defined in the Act, §207.004, shall file their quarterly wages on magnetic or electronic media using a format prescribed by the Agency. A magnetic or electronic media wage report may contain information from more than one employer. Employers with less than 250 employees may elect to use magnetic or electronic media reporting.
6. (f) The Agency may require the furnishing of additional information as it deems necessary to the proper administration of the Act.
7. (g) Unless otherwise provided in this subchapter, any report or form shall be completed and filed with the Agency within ten days after the requested report or form is mailed to the individual or employing unit at the address on record with the Agency, or within ten days after the requested forms or reports are personally delivered to the individual or employing unit by the Agency.
8. (h) When good cause is shown, the Agency may extend the due date for filing of a report required under this section; however, the extension shall only be effective if authorized in writing by the Agency.

Source Note:The provisions of this §815.107 adopted to be effective November 6, 2000, 25 TexReg 11093.