LABOR CODE

CHAPTER 206. UNEMPLOYMENT INSURANCE COVERAGE


	§ 206.001.  YEARLY COVERAGE.  An employing unit that is 
or becomes an employer in a calendar year is subject to this 
subtitle during that entire calendar year.

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


	§ 206.002.  ELECTION OF COVERAGE AS EMPLOYER.  (a)  An 
employing unit that is not otherwise subject to this subtitle may 
elect coverage as an employer for not less than two calendar years.
	(b)  Subsection (a) does not apply to an employing unit to 
which Section 205.001 or 205.002 applies.
	(c)  On written approval by the commission of an election 
under Subsection (a), the employing unit making the election 
becomes an employer to the same extent as all other employers 
beginning on the date stated in the approval.

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


	§ 206.003.  ELECTION OF COVERAGE REGARDING SERVICES NOT 
CONSTITUTING EMPLOYMENT.  (a)  An employing unit may elect for not 
less than two calendar years that all services that do not 
constitute employment and that are performed by individuals in its 
employ in one or more distinct establishments or places of business 
are to be considered employment for all purposes of this subtitle.
	(b)  An election under Subsection (a) must be in writing and 
be filed with the commission.
	(c)  On written approval by the commission of an election 
under Subsection (a), the services constitute employment during the 
period elected, beginning on the date stated in the approval.

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


	§ 206.004.  TERMINATION OF COVERAGE.  (a)  An employing 
unit may cease to be an employer only on January 1 of a year and only 
if the commission finds that:
		(1)  the employing unit was not an employer during the 
preceding year;  or  
		(2)  the employing unit has not had any individuals in 
employment during the preceding three calendar years.
	(b)  The commission may not make a finding under Subsection 
(a)(1) unless the employing unit files an application for 
termination of coverage with the commission on or after January 1 
but before April 1 of the year for which termination is requested.  
The commission may make a finding under Subsection (a)(2) without 
an application having been filed.

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


	§ 206.005.  PREVIOUS RIGHTS LOST BY CESSATION OF 
COVERAGE.  When an employing unit that ceased to be an employer 
subsequently becomes an employer, the employing unit is considered 
to be a new employer without regard to the rights that employing 
unit acquired when previously an employer.

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