Quarterly Contribution and Wage Report in San Antonio, Texas (2026)
Miss your quarterly Texas Workforce Commission (TWC) wage filing, and you risk penalties, accrued interest, and a hold on your unemployment tax account—delaying all business operations. This mandatory report, also known as your Texas Unemployment Insurance (UI) tax report, must be filed with the TWC for every quarter your business has employees. Key facts:
- 22 fields — ApronPrep auto-fills 18
- No direct government filing fee for the report itself; your liability is based on your calculated UI taxes
- Quarterly deadlines vary — reports are due the last day of the month following the end of each calendar quarter
Analyzed from Quarterly Contribution and Wage Report
82% from one compliance interview
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Why You Need a Quarterly Contribution and Wage Report
The Quarterly Contribution and Wage Report (often called the "Unemployment Tax Report" or "Wage Report") is a mandatory requirement for employers in San Antonio, Texas, based on the Texas Unemployment Compensation Act. This law requires all liable employers to report employee wages and pay unemployment insurance taxes to the Texas Workforce Commission (TWC). Failing to file this report is considered non-compliance with state unemployment insurance regulations, which can trigger audits and penalties. The report is the primary mechanism for funding unemployment benefits for former employees.
Submitting inaccurate, incomplete, or late reports leads to direct financial and operational penalties. Based on the TWC's published penalty schedule, common consequences include:
- Monetary penalties for late filing and payment. These are assessed as a percentage of the unpaid contributions and can accumulate over time.
- Interest charges on all unpaid unemployment insurance contributions from the original due date.
- Increased tax rates for the following year due to delinquency, which directly raises your business's operating costs.
- Loss of good standing with the TWC, which can complicate future business registrations, loan applications, or government contracts.
- Personal liability for business owners or officers in cases of willful non-payment or fraud, as outlined in the Act's enforcement provisions.
Legal code: State unemployment insurance act, employer registration requirements
Recent update: In 2025, the Texas Workforce Commission mandated electronic filing (e-file) for most employers for all Quarterly Contribution and Wage Reports, eliminating the paper filing option to reduce processing delays.
Who Needs a Quarterly Contribution and Wage Report?
| Type | Required | Notes |
|---|---|---|
| Restaurant (Full-Service) | Required | Required if you have employees covered by unemployment insurance, as per Texas Workforce Commission (TWC) rules for reporting wages and taxes. |
| Bar / Nightclub | Required | Required for all businesses with paid staff, as the Texas Payday Law mandates quarterly reporting of wages and unemployment contributions. |
| Food Truck | Required | Required if you have paid employees (e.g., drivers, cooks), as you are an employer subject to TWC wage reporting requirements, regardless of a mobile operation. |
| Coffee Shop / Café | Required | Required for any business with employees, as the Texas Unemployment Compensation Act requires quarterly wage and tax reporting for covered workers. |
See which restaurant types need this requirement — and which don't.
See Full Requirements →Field-by-Field Guide (22 Fields)
18 of 22 auto-filledEmployer's Legal Business Name
textEnter the exact legal name of your business as registered with the Texas Secretary of State or your local county clerk, matching your official formation documents like your Articles of Incorporation, Certificate of Formation, or DBA.
COMMON MISTAKE: Using a trade name or DBA instead of the legal entity name, or omitting LLC, Inc., or other required designations, will cause a mismatch with TWC records and trigger a verification request.
Federal Employer Identification Number (EIN)
textEnter your 9-digit Federal Employer Identification Number (EIN) assigned by the IRS, formatted as XX-XXXXXXX, which is used for federal tax and state payroll reporting.
COMMON MISTAKE: Using a Social Security Number (SSN) for a corporate entity, mistyping digits, or using an EIN assigned to a different business entity leads to a mandatory data correction process.
Texas Workforce Commission Account Number
textEnter your unique 8-digit Texas Workforce Commission (TWC) account number, which you received when you registered as an employer with the TWC for unemployment tax purposes.
COMMON MISTAKE: Mistaking this for your federal EIN or Sales Tax Permit number causes the report to be unpostable to your TWC tax account, halting processing until corrected.
Business Mailing Address
textEnter the complete mailing address where TWC should send official correspondence, including street number, street name, suite/unit, city, state, and ZIP+4 code.
COMMON MISTAKE: Using a P.O. Box without proper authorization on file, or using a home address for a commercial entity when your TWC account requires a physical business address, may delay notices.
Business Phone Number
textEnter a primary 10-digit business phone number where TWC can contact you for verification or clarification, including area code, formatted as (XXX) XXX-XXXX.
COMMON MISTAKE: Providing an inactive number, a personal cell phone without voicemail, or a number that routes to an automated system can prevent resolution of simple questions, escalating minor issues to formal notices.
Reporting Period - Quarter
textEnter the calendar quarter for which you are reporting wages and contributions: either '1st', '2nd', '3rd', or '4th'.
COMMON MISTAKE: Reporting for Q4 when submitting in January (which is for Q1 of the new year) or using abbreviations like 'Q1' instead of '1st' creates a reporting period mismatch with your TWC account's due dates.
Reporting Period - Year
textEnter the four-digit year (e.g., 2026) for the calendar year containing the quarter you are reporting.
COMMON MISTAKE: Submitting a 2025 report on a 2026 form, or accidentally entering the previous year for a first-quarter report, causes the submission to be rejected as an incorrect tax period.
Total Number of Employees for the Quarter
textEnter the total count of all employees who received wages subject to unemployment tax during the quarter, including part-time, full-time, and temporary staff.
COMMON MISTAKE: Counting only full-time W-2 employees and excluding part-time or seasonal workers leads to underreported wage bases and can trigger a payroll audit by TWC.
Employees Separated During Quarter
checkboxCheck this box if any employees were terminated, laid off, quit, or otherwise separated from employment during this reporting quarter.
COMMON MISTAKE: Failing to check this box when separations occurred can delay the processing of unemployment insurance claims for those former employees, potentially resulting in penalties for the employer.
Employee Names and Social Security Numbers
textList the full legal name and 9-digit Social Security Number (SSN) for each employee who received wages during the quarter, formatted as 'Last, First M. SSN: XXX-XX-XXXX'.
COMMON MISTAKE: Listing nicknames instead of legal names, transposing SSN digits, or omitting employees who earned less than a certain amount (all wages are reportable) are top causes for a 'Request for Wage Detail' notice, adding 2-3 weeks to your filing timeline.
ApronPrep auto-fills 18 of 22 fields from a single compliance interview — no re-typing, no guessing what the government expects.
Top 5 Quarterly Contribution and Wage Report Mistakes
1. Inaccurate Total Quarterly Wages
Manually calculating total taxable wages instead of using the sum from your payroll records leads to discrepancies with the Texas Workforce Commission (TWC). A mismatch triggers a manual review notice, requiring you to submit corrected wage reports and pay stubs. This adds 2-3 weeks to processing. To avoid, use the total wages from your final payroll report for the quarter—do not add up individual paychecks.
2. Misreporting Employee SSNs or Names
Entering nicknames or incorrect Social Security Numbers (SSNs) for employees prevents the TWC from matching wage data, which delays unemployment insurance (UI) claims and can result in penalties. For example, listing 'Bob Smith' when the SSN is registered under 'Robert Smith' causes a rejection. Always use the legal name and SSN exactly as they appear on the employee's W-4 or I-9 form.
3. Missing or Late Filing for Zero Wages
Failing to file a 'Zero Wage Report' when you had no employees during the quarter results in a default assessment of wages and a penalty notice from the TWC. Even with no payroll, you must submit the report by the quarterly deadline to maintain compliance. This mistake triggers a $50 penalty per late quarter and requires you to file a written protest to correct it.
Skip the Paperwork on Your Quarterly Contribution and Wage Report
ApronPrep auto-fills 18 of 22 fields from one compliance interview.
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Quarterly Contribution and Wage Report by City in Texas
| City | Fee Range | Timeline |
|---|---|---|
| Dallas | ||
| Houston | ||
| San Antonio | No separate fee for filing; based on employer's UI tax rate contribution | Quarterly deadline typically 30 days after end of quarter; reports due last day of month following quarter end |
Timeline: Varies
Gather payroll records for the reporting quarter
Compile all payroll reports, employee hours, gross wage payments, and tip records for each month of the quarter. This includes wages subject to Texas unemployment tax. Having digital payroll files (e.g., from ADP, Gusto, QuickBooks) ready makes this step faster, as you'll need to reference them for every form entry. Most businesses complete this gathering in 1-2 hours.
Complete the official TWC Quarterly Contribution and Wage Report form
Access the current TWC Form C-3 (Quarterly Contribution and Wage Report) from the Texas Workforce Commission website. Fill out Section A (employer info), B (number of employees), and C (wage detail). For San Antonio filers, ensure your Austin TWC district office code is correct. Mistakes in calculating total taxable wages are the leading cause of amended filings. Budget 30-60 minutes for data entry if your records are organized.
Verify all employee information and wage amounts
Cross-check every employee's Social Security Number and total quarterly wages against your payroll register. The TWC matches SSNs against Social Security Administration records; mismatches trigger verification requests. Also confirm that wages over the $9,000 per-employee quarterly taxable wage base (for 2026) are correctly excluded from the taxable total. This critical review takes about 20-30 minutes.
Where to Apply
Applications go to the Texas department of unemployment assistance. Local procedures and fees may vary — select your city below.
Other Requirements You'll Need
This is one of 13 requirements for opening a restaurant in Texas.
ADA Compliance Self-Certification
federal
Alarm System Permit/Registration
local
Alcoholic Beverage License Posting/Display Requirement
state
Application for Employer Identification Number
federal
See all co-required forms and how they connect to your compliance dossier.
See All RequirementsProcessing time for a quarterly report varies significantly depending on the submission method and the volume being handled by the Texas Workforce Commission (TWC). While electronic filing through the TWC's online system typically provides immediate confirmation and quicker processing, any audit review or correction process will extend the timeline. For the most current estimate, check the TWC's website or contact their employer tax department directly.
There are no direct government filing fees to submit the quarterly contribution and wage report itself to the Texas Workforce Commission. However, the costs reported on the form are your actual unemployment tax contributions owed based on employee wages. The final tax amount is calculated from the wage data you report and your assigned tax rate, which can vary annually. Not legal advice — verify final tax obligations with the Texas Workforce Commission.
No, the report is not a transferable permit. It is a tax filing tied to your specific Texas Workforce Commission (TWC) employer account number. If you move your restaurant to a new location within Texas, you must update your business address with the TWC to ensure all notices and correspondence are received. A more relevant step when moving is ensuring you have a new valid Certificate of Occupancy for the new premises.
A quarterly contribution and wage report is not 'renewed'—it is filed four times per year, by specific deadlines: January 31 (for Q4), April 30 (Q1), July 31 (Q2), and October 31 (Q3). These are strict deadlines; late filing triggers penalties and interest on unpaid taxes. In contrast, requirements like an City Business License/Registration have an annual renewal cycle.
There is no physical inspection for filing this tax report. The Texas Workforce Commission (TWC) may conduct a desk audit or request payroll records to verify the accuracy of the wage and contribution data you submitted. If discrepancies are found, you could face assessments for back taxes, penalties, and interest. Maintaining organized payroll records is critical to support your reported figures if the TWC requests verification.
About This Data
This guide is generated from ApronPrep's compliance dossier system, which uses 53 parallel AI authority experts to discover requirements, then downloads actual forms and generates field-level intelligence for each one.
For Texas specifically, we have analyzed compliance dossiers for 3 cities (Dallas, Houston, San Antonio), generating Rich FILs (Form Intelligence Layers) with 22 form fields analyzed for this requirement. Fee data is sourced from actual county department fee schedules, not estimates.
Our data is verified against official government sources and updated when regulatory changes are detected. If you find an error, please report it — accuracy is our core commitment.
Sources
- State unemployment insurance act, employer registration requirements
- San Antonio — Department of Unemployment Assistance / Employment Security
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