Texas Payroll/Personnel Resource
Issued: Aug. 1, 2004
Updated Oct. 2, 2023 – Latest Updates
The Texas Comptroller of Public Accounts (Comptroller’s office) created Texas Payroll/Personnel Resource to provide information to state agencies (agencies) and institutions of higher education (institutions) on how to properly administer state officer and employee salaries while complying with the appropriate provisions of the Texas Constitution, statutes and administrative rules related to salary administration.
This website is intended to assist agencies and institutions in locating Comptroller’s office guidance on policies related to salary administration for agency/institution human resources and payroll functions.
The information in Texas Payroll/Personnel Resource:
- Summarizes important guidance on select types of benefits and compensation for state officers and employees.
- Provides general salary administration guidelines.
– and –
- Supplies links to the Comptroller’s administrative rules on payroll and employee benefits.
Texas Payroll/Personnel Resource’s top menu tabs are arranged from left to right, corresponding with general-to-specific topic areas.
Click on any top tab to open a topic area landing page and access to the topic’s set of policy statements. The statements are arranged alphabetically by title in the page’s left navigation menu.
Click on a policy statement title in the left navigation menu to open the statement page and, in some cases, launch a drop-down menu under the title that lists headings within the statement. Click on a heading in the drop-down menu to jump to that heading in the statement.
Texas Payroll/Personnel Resource also contains a right navigation menu that links to useful references, resources, report tools, training, system topic pages and contact information.
Lastly, no matter where you are in Texas Payroll/Personnel Resource, you can use the upper-right Search box to locate information within this website.
About the Guidance in Texas Payroll/Personnel Resource
Texas Payroll/Personnel Resource provides the guidance and opinion of the Comptroller’s office and does not constitute official legal advice. A state agency should consult the attorney general, internal legal counsel or other appropriate counsel if the agency needs fact-specific legal advice.
Please note that a law, rule or regulation that conflicts with this guidance prevails over the guidance or policy statement. You should consult the legal materials cited on Texas Payroll/Personnel Resource whenever you have a question about a particular topic. The agency or institution should also contact the governmental entity (if any) that administers the statutes, rules and regulations cited in the reference materials whenever there is a question about a topic.
|Updated to reflect actions of the 88th Legislature, Regular Session, and to remove references to the decommissioned Uniform Statewide Payroll/Personnel System
Updated Retired State Employees Who Resume State Employment to reflect actions of the 88th Legislature, Regular Session
|Updated for clarity
|Added clarifying information to Line Item Exempt Positions and Retroactive Pay.
|Updated Employee Organization Membership Fees due to amendments to 34 Texas Administrative Code Section 5.46
Updated Holidays to remove reference to Council on Competitive Government
Updated through the acts of the 86th Legislature, Regular Session:
|Updated FICA Withholding for Social Security and Medicare with new Social Security wage base for 2019.