Tex. Lab. Code § 204.042 · Subchapter C. GENERAL TAX RATE FOR EXPERIENCE-RATED EMPLOYERS

TAX RATE TABLE.

Verbatim from the official edition

Text — Current through the 89th 2nd Called Legislative Session, 2025

If the

replenishment

ratio is and the employer's benefit ratio does not exceed:

1.00 0.00 0.10 0.20 0.30 0.40 0.50 0.60 0.70 0.80 0.90

. . .

1.20 0.00 0.08 0.16 0.25 0.33 0.41 0.50 0.58 0.66 0.75

1.21 0.00 0.08 0.16 0.24 0.33 0.41 0.49 0.57 0.66 0.74

1.22 0.00 0.08 0.16 0.24 0.32 0.40 0.49 0.57 0.65 0.73

1.23 0.00 0.08 0.16 0.24 0.32 0.40 0.48 0.56 0.65 0.73

1.24 0.00 0.08 0.16 0.24 0.32 0.40 0.48 0.56 0.64 0.72

1.25 0.00 0.08 0.16 0.24 0.32 0.40 0.48 0.56 0.64 0.72

1.26 0.00 0.07 0.15 0.23 0.31 0.39 0.47 0.55 0.63 0.71

1.27 0.00 0.07 0.15 0.23 0.31 0.39 0.47 0.55 0.62 0.70

1.28 0.00 0.07 0.15 0.23 0.31 0.39 0.46 0.54 0.62 0.70

1.29 0.00 0.07 0.15 0.23 0.31 0.38 0.46 0.54 0.62 0.69

1.30 0.00 0.07 0.15 0.23 0.30 0.38 0.46 0.53 0.61 0.69

1.31 0.00 0.07 0.15 0.22 0.30 0.38 0.45 0.53 0.61 0.68

1.32 0.00 0.07 0.15 0.22 0.30 0.37 0.45 0.53 0.60 0.68

1.33 0.00 0.07 0.15 0.22 0.30 0.37 0.45 0.53 0.60 0.67

1.34 0.00 0.07 0.14 0.22 0.29 0.37 0.44 0.52 0.59 0.67

1.35 0.00 0.07 0.14 0.22 0.29 0.37 0.44 0.51 0.59 0.66

1.36 0.00 0.07 0.14 0.22 0.29 0.36 0.44 0.51 0.58 0.66

1.37 0.00 0.07 0.14 0.21 0.29 0.36 0.43 0.51 0.58 0.65

1.38 0.00 0.07 0.14 0.21 0.28 0.36 0.43 0.50 0.57 0.65

1.39 0.00 0.07 0.14 0.21 0.28 0.35 0.43 0.50 0.57 0.64

1.40 0.00 0.07 0.14 0.21 0.28 0.35 0.42 0.50 0.57 0.64

1.41 0.00 0.07 0.14 0.21 0.28 0.35 0.42 0.49 0.56 0.63

1.42 0.00 0.07 0.14 0.21 0.28 0.35 0.42 0.49 0.56 0.63

1.43 0.00 0.06 0.13 0.20 0.27 0.34 0.41 0.48 0.55 0.62

1.44 0.00 0.06 0.13 0.20 0.27 0.34 0.41 0.48 0.55 0.62

1.45 0.00 0.06 0.13 0.20 0.27 0.34 0.41 0.48 0.55 0.62

1.46 0.00 0.06 0.13 0.20 0.27 0.34 0.41 0.47 0.54 0.62

1.47 0.00 0.06 0.13 0.20 0.27 0.34 0.40 0.47 0.54 0.61

1.48 0.00 0.06 0.13 0.20 0.27 0.33 0.40 0.47 0.54 0.60

1.49 0.00 0.06 0.13 0.20 0.26 0.33 0.40 0.46 0.53 0.60

1.50 0.00 0.06 0.13 0.20 0.26 0.33 0.40 0.46 0.53 0.60

1.51 0.00 0.06 0.13 0.19 0.26 0.33 0.39 0.46 0.52 0.59

1.52 0.00 0.06 0.13 0.19 0.26 0.32 0.39 0.46 0.52 0.59

1.53 0.00 0.06 0.13 0.19 0.26 0.32 0.39 0.45 0.52 0.58

1.54 0.00 0.06 0.12 0.19 0.25 0.32 0.38 0.45 0.51 0.58

1.55 0.00 0.06 0.12 0.19 0.25 0.32 0.38 0.45 0.51 0.58

1.56 0.00 0.06 0.12 0.19 0.25 0.32 0.38 0.44 0.51 0.57

1.57 0.00 0.06 0.12 0.19 0.25 0.31 0.38 0.44 0.50 0.57

1.58 0.00 0.06 0.12 0.18 0.25 0.31 0.37 0.44 0.50 0.56

1.59 0.00 0.06 0.12 0.18 0.25 0.31 0.37 0.44 0.50 0.56

1.60 0.00 0.06 0.12 0.18 0.25 0.31 0.37 0.43 0.50 0.56

the employer's tax rate is:

0.00% 0.1% 0.2% 0.3% 0.4% 0.5% 0.6% 0.7% 0.8% 0.9%

Notes and commentary — not statutory text

History

Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.

Source of truth

Edition: Current through the 89th 2nd Called Legislative Session, 2025
Official file: https://statutes.capitol.texas.gov/Docs/LA/htm/LA.204.htm
Text hash: sha256 c86fb16dd72e2a35c2517487819cadd8c1b5ca0fb63eeb74205df98f1239c153
Composed by: compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character

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Labor Code

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