Texas § LA.204.103 - RATE OF CONTRIBUTIONS FOR GOVERNMENTAL EMPLOYERS
Full text of Texas The Texas Constitution § LA.204.103 — RATE OF CONTRIBUTIONS FOR GOVERNMENTAL EMPLOYERS, with citation guidance and answers to common questions.
§ LA.204.103. RATE OF CONTRIBUTIONS FOR GOVERNMENTAL EMPLOYERS
RATE OF CONTRIBUTIONS FOR GOVERNMENTAL EMPLOYERS. (a) The rate of the contribution required under Section 204.101 for each calendar year is equal to the greater of: (1) one-tenth of one percent; or (2) the percentage, adjusted to the next higher one-tenth of one percent, computed by dividing the numerator described by Subsection (b) by the denominator described by Subsection (c). (b) The numerator is the amount of all benefits paid during the preceding calendar year based on wage credits earned from employers that pay contributions under this subchapter, not including benefit payments that are reimbursable from any other source. If the amount of benefits paid during the period used for determining the rate is greater than the contributions paid by the same employers for the same period, the amount of the benefits paid in excess of the amount of contributions collected shall be added to the numerator in determining the contribution rate. If the amount of benefits paid for the period used for determining the rate is less than the contributions paid by the same employers for the same period, that amount shall be deducted from the numerator in computing the rate. (c) The denominator is the amount of the total wages paid during the preceding calendar year by all employers that pay contributions under this subchapter. Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § LA.204.103
What does The Texas Constitution § LA.204.103 cover?
Section LA.204.103 ("RATE OF CONTRIBUTIONS FOR GOVERNMENTAL EMPLOYERS") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § LA.204.103?
A common citation format is "The Texas Constitution § LA.204.103" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § LA.204.103 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.