{"data":{"id":"us-tx/tex.-labor-code-204.066","jurisdiction":"us-tx","citation":"Tex. Labor Code § 204.066","heading":"SURPLUS RATIO.","body":"(a) The surplus ratio is computed by:\n(1) dividing the numerator computed under Subsection (b) by the denominator described by Subsection (c); and\n(2) rounding that result to the nearest hundredth.\n(b) The numerator is computed by subtracting the ceiling of the compensation fund from the balance of the compensation fund and subtracting from that amount any amount used to pay bond obligations under Section 204.065(b).\n(c) The denominator is the amount of contributions due for the four calendar quarters ending the preceding September 30 from employers entitled to an experience rate on the tax rate computation date.\nActs 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993.\nAmended by:\nActs 2007, 80th Leg., R.S., Ch. 34 (S.B. 679), Sec. 3, eff. May 4, 2007.","path":["LABOR CODE","TITLE 4. EMPLOYMENT SERVICES AND UNEMPLOYMENT","SUBTITLE A. TEXAS UNEMPLOYMENT COMPENSATION ACT","CHAPTER 204. CONTRIBUTIONS","SUBCHAPTER D. ADJUSTMENTS TO TAX RATE FOR EXPERIENCE-RATED EMPLOYERS"],"source_url":"https://statutes.capitol.texas.gov/Docs/LA/htm/LA.204.htm#204.066","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:24Z","sha256":"0be6cfde855380f11f8b7edb114eb138442e2e3f050f372c0e43c737704aff6f","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-labor-code-204.0652","next":"us-tx/tex.-labor-code-204.067"},"notice":"GroundRules: Original legal text. Not legal advice."}