Texas Payroll Taxes and Employer Taxes

Get your Texas State Tax ID Number 

Click here to obtain State Unemployment Tax ID 

Texas Wage and Hour Laws 

Minimum Wage 

The Texas Minimum Wage Act adopts the federal minimum wage rate, which is currently $7.25 per hour, with some exemptions. (Learn more here.) 

Overtime 

There is no state-mandated overtime law in Texas. Texas follows the federal overtime laws prescribed in the Fair Labor Standards Act (FLSA). 

Pay Frequency 

Each employee exempt from the overtime provisions of the federal Fair Labor Standards Act (FLSA) must be paid at least once a month; others must be paid at least twice a month. Semi-monthly pay periods must contain an equal number of days as nearly as possible. Within those limitations, an employer may designate any paydays they choose. 

Employers must post notices of paydays in conspicuous places in the workplace. If an employer does not designate paydays, the employer's paydays are the first and 15th of each month. 

Texas Unemployment 

Taxable Wage Base ($000s):                                          $9,000 

New Employer Rate (% Taxable Wages):       2.7% (rate includes surcharges)  

Texas Income Tax Withholding 

Texas has no state income tax. 

Texas State Resources 

Texas Department of Revenue 

Texas Secretary of State – Employer and Tax Information 

Texas Workforce Commission 

Texas Unemployment Department 

Texas SUI Rate 

SurePayroll, Inc. and its subsidiaries assume no liability and make no warranties on or for the information contained on these state payroll pages. The information presented is intended for reference only and is neither tax nor legal advice. Consult a professional tax, legal or other advisor to verify this information and determine if and/or how it may apply to your particular situation. 

This website contains articles posted for informational and educational value. SurePayroll is not responsible for information contained within any of these materials. Any opinions expressed within materials are not necessarily the opinion of, or supported by, SurePayroll. The information in these materials should not be considered legal or accounting advice, and it should not substitute for legal, accounting, and other professional advice where the facts and circumstances warrant. If you require legal or accounting advice or need other professional assistance, you should always consult your licensed attorney, accountant or other tax professional to discuss your particular facts, circumstances and business needs. 

Revised 1/1/2024