|Employment Taxes & Mandated Benefits|
|Unemployment Insurance*||.54% to 7.35% based on wages of $9,000/ employee/year; average rates is 1.82%||Texas Workforce Commission
|Workers’ Compensation||Non-mandatory||Texas Workforce Commission
|Family Leave||Upon employee meeting Family Leave criteria – the employer must make available up to 12 weeks of paid and/or unpaid leave during a year||Texas Workforce Commission
|Source: Texas Workforce Commission (www.twc.state.tx.us/), 2013 Data; as of January 2013
* New employers start at a tax rate of 2.7% or the applicable industry average tax rate for their NAICS, whichever is higher. Employers keep the entry level rate for approximately 18 months.