Taxation of Employee Benefits: Texas
Federal law and guidance on this subject should be reviewed together with this section.
Author: Vicki M. Lambert, The Payroll Advisor
Summary
- Employer contributions to fund certain benefits as part of a cafeteria plan are exempt from the state unemployment tax. Certain salary deferrals made by employees are always taxable. See Salary Deferrals to IRC § 125 Cafeteria Plans.
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