2025 YEAR END
Withholding
Withholding requirements
No state withholding is required.
Supplemental rate
No state-level supplemental rate.
State Unemployment Insurance (SUI)
Wage base
$9,000
Contributions
- Tax Rate Range: 0.23% – 6.23%
- New Employer Rate: 2.7%
More information
The SUI rate Texas includes: General Tax Rate, Replenishment Tax Rate, Obligation Assessment Rate, Deficit Tax Rate, and the Employment and Training Investment Assessment.
Labor
Minimum wage
$7.25
Termination Pay
- If an employee is fired, laid off, or otherwise involuntarily separated:
Final wages must be paid within 6 calendar days of termination. - If an employee quits voluntarily:
Final wages must be paid on the next regularly scheduled payday.
More information
Important Notes:
- Final pay includes regular wages, commissions, bonuses, and fringe benefits (if covered by written policy).
- Employers cannot delay payment due to missing property, unsigned timesheets, or similar issues.
- Deductions from final pay must be legally authorized or agreed to in writing.
- Texas follows the federal minimum wage under the Fair Labor Standards Act (FLSA).
- Tipped employees may earn $2.13/hour in direct wages, provided tips bring total earnings to at least $7.25/hour.
New Hire Filing
Reporting deadline
Within 20 days of hiring, rehiring, or returning to work.
Reporting online
Reporting by mail
ENHR Operations Center
P.O. Box 149224
Austin, TX 78714-9224
New hire reporting form
Form W-4
Child Support
Online payments
More information
State Disbursement Unit(SDU)
P.O. Box 659791
San Antonio, TX 78265-9791
Overnight Payments (if needed):
SDU Overnight Payments
13423 Blanco Rd Ste 174
San Antonio, TX 78216
Other
New employer registration
Local taxes
N/A
Reciprocal states
N/A
Disability insurance
N/A
Helpful links
Last Updated
09/30/2025
States
The information provided here should not be considered legal or accounting advice nor should it substitute for legal, accounting, and other professional advice. If you require legal or accounting advice, you should always consult your licensed attorney, accountant, or other professional to discuss the facts of your particular situation.
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