{"attribution":{"name":"InterObservers Employer Desk","url":"https://interobservers.com/desk/"},"license":{"name":"CC BY 4.0","url":"https://creativecommons.org/licenses/by/4.0/","applies_to":"The compilation: selection, structure, summaries and field names, by InterObservers Employer Desk.","official_sources":"Quoted statutes and agency text are reproduced verbatim from official government sources and remain the works of those governments. U.S. federal government works are in the public domain; state and local government material is quoted for reference with a link to the source.","attribution_required":"Credit \"InterObservers Employer Desk\" with a link to https://interobservers.com/desk/."},"disclaimer":"General information, not legal advice. Laws change; check the official source linked.","generated_at":"2026-10-14T04:38:37Z","api_version":"1.0.0","name":"Texas paycheck withholding and payroll taxes, tax year 2026 (Pay Desk)","api_url":"https://interobservers.com/api/v1/money-pay/states/tx.json","page_url":"https://interobservers.com/desk/tools/texas-paycheck-calculator/","state":"TX","state_name":"Texas","slug":"texas","tax_year":2026,"has_income_tax":false,"method":"No state income tax on wages: nothing withheld for the state","agency":"Texas Comptroller of Public Accounts","forms":{"withholding_certificate":"Form W-4"},"effective":{"date":"2026-01-01","fact":"tx.no_income_tax"},"verified_at":"2026-09-24","params":{},"inputs":[],"employer":{"suta":{"new_employer_rate_pct":2.7,"wage_base":9000,"source_url":"https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/July2026.pdf","effective":"2026-07"},"futa":{"rate_after_credit_pct":0.6,"wage_base":7000,"source_url":"https://www.irs.gov/taxtopics/tc759"}},"note":"params are the numbers the calculator uses for this state; every number appears in the verbatim quote of a fact below, and every rate, amount, table and wage base is stated by a second, different official document (second_source) or is marked single_source. The federal part is in federal-2026.json.","facts":[{"id":"tx.no_income_tax","label":"Texas levies no state or local income tax on individuals","value":null,"unit":null,"fact_kind":"no_income_tax","source":{"url":"https://comptroller.texas.gov/transparency/revenue/docs/96-1774.pdf","doc":"Texas Comptroller of Public Accounts, Taxes of Texas: A Field Guide (December 2025)","kind":"agency_guide","quote":"Taxes That Texas Does Not Levy Texas does not collect a state property tax. Property taxes are levied by local governmental entities, school districts and special purpose districts (see p. 24). Texans pay federal income taxes but not state or local income taxes."},"second_source":{"url":"https://gov.texas.gov/business/page/business-climate","doc":"Office of the Texas Governor, Business Climate","kind":"agency_page","quote":"With no corporate or personal income tax, companies doing business in Texas enjoy one of the lowest overall tax burdens in the country.","derived":null},"single_source":null,"verified_at":"2026-09-29"},{"id":"tx.final_pay.discharge_days","label":"Final pay after a discharge: due by this day after the discharge (Texas Payday Law)","value":6,"unit":"days","fact_kind":"procedure","source":{"url":"https://statutes.capitol.texas.gov/Docs/LA/htm/LA.61.htm","doc":"Texas Labor Code, Sec. 61.014","kind":"statute","quote":"An employer shall pay in full an employee who is discharged from employment not later than the sixth day after the date the employee is discharged."},"second_source":{"url":"https://efte.twc.texas.gov/final_pay.html","doc":"Texas Workforce Commission, Especially for Texas Employers: Final Pay","kind":"agency_page","quote":"If an employee is laid off, discharged, fired, or otherwise involuntarily separated from employment, the final pay is due within six (6) calendar days of discharge.","derived":null},"single_source":null,"verified_at":"2026-09-24"},{"id":"tx.final_pay.quit","label":"Final pay after a resignation: due on the next regularly scheduled payday","value":null,"unit":null,"fact_kind":"procedure","source":{"url":"https://statutes.capitol.texas.gov/Docs/LA/htm/LA.61.htm","doc":"Texas Labor Code, Sec. 61.014","kind":"statute","quote":"An employer shall pay in full an employee who leaves employment other than by discharge not later than the next regularly scheduled payday."},"second_source":{"url":"https://efte.twc.texas.gov/final_pay.html","doc":"Texas Workforce Commission, Especially for Texas Employers: Final Pay","kind":"agency_page","quote":"If the employee quits, retires, resigns, or otherwise leaves employment voluntarily, the final pay is due on the next regularly-scheduled payday following the effective date of resignation.","derived":null},"single_source":null,"verified_at":"2026-09-24"},{"id":"tx.paydays","label":"Texas Payday Law: payday frequency for exempt and nonexempt employees","value":null,"unit":null,"fact_kind":"procedure","source":{"url":"https://statutes.capitol.texas.gov/Docs/LA/htm/LA.61.htm","doc":"Texas Labor Code, Sec. 61.011","kind":"statute","quote":"Sec. 61.011. PAYDAYS. (a) An employer shall pay wages to each employee who is exempt from the overtime pay provisions of the Fair Labor Standards Act of 1938 (29 U.S.C. Section 201 et seq.) at least once a month. (b) An employer shall pay wages to an employee other than an employee covered by Subsection (a) at least twice a month."},"second_source":{"url":"https://efte.twc.texas.gov/frequency_of_pay.html","doc":"Texas Workforce Commission, Especially for Texas Employers: Frequency of Pay","kind":"agency_page","quote":"Regarding timing of wage payments, the TPL requires employers to pay non-exempt employees at least twice per month on regularly scheduled paydays, and exempt employees at least once per month (section 61.011).","derived":null},"single_source":null,"verified_at":"2026-09-28"},{"id":"tx.suta.wage_base","label":"Texas unemployment tax wage base (per employee, per calendar year)","value":9000,"unit":"dollars","fact_kind":"wage_base","source":{"url":"https://statutes.capitol.texas.gov/Docs/LA/htm/LA.201.htm","doc":"Texas Labor Code, Sec. 201.082","kind":"statute","quote":"that part of the remuneration paid by an employer to an individual for employment during a calendar year that exceeds remuneration to the individual, excluding remuneration under another subdivision of this section, by the employer, of $9,000;"},"second_source":{"url":"https://efte.twc.texas.gov/texas-guidebook-for-employers-2024.pdf","doc":"Texas Workforce Commission, Texas Guidebook for Employers","kind":"agency_guide","quote":"pay quarterly UI taxes (determined by applying the employer's tax rate to the first $9,000 of each employee's earnings in a calendar year)","derived":null},"single_source":null,"verified_at":"2026-09-29"}]}