(a) Computations of contribution rates under the Act, Chapter 204, will be made in accordance with work sheets that may be obtained from the Texas Workforce Commission, 101 East 15th Street, Austin, Texas 78778-0001.
(b) In calculating the replenishment ratio and replenishment rate for a calendar year, the Agency shall determine the amount of benefits that are paid during the 12 month period ending September 30 of the preceding year that are charged to employers' accounts after the employers have reached maximum liability because of the maximum tax rate. An employer who, at the computation date at the beginning of the 12-month period, was eligible for an experience tax rate, and who had a general tax rate of 6.0% as of January 1 of the 12-month period, will be included in the calculation of benefits charged to the employers after the employers have reached maximum liability, and will be included for the entire 12-month period. Any other employer with a general tax rate of 6.0% for one or more calendar quarters within the 12-month period will be included in the calculation, but only for the quarters for which the employer has a general tax rate of 6.0%. For any employer included in this calculation, the amount charged to the employer's account after the employer has reached maximum liability because of the maximum tax rate will be the amount by which the benefits charged to the employer's account exceed 6.0% of the employer's wages (as defined in the Act, §§201.081-201.082), with both the benefits charged and the wages being for the period for which the employer is included in the calculation as previously defined.

Source Note: The provisions of this §815.131 adopted to be effective November 6, 2000, 25 TexReg 11093