We have seen this come up before with the TWC, it seems that some of the employees there are communicating that employers need to have sent a payroll to get a TWC number. However, that wouldn't make sense because you would need to withhold UI tax and know their rate for their first paycheck!
You may choose to become a liable employer by communicating to the TWC that you are paying wages to a Texas employee and wish to become liable for unemployment tax. You can call the TWC at 512-463-2731 to become liable or if you have additional questions about registration.
If you get denied a TWC Tax Account Number when applying online, you will need to go to the TWC website again, and re-apply with a new status report. Fill out all your business information and once you get to Question 27, you will click the checkmark to become liable/volunteer to become liable. The date you need to enter is January 1, 2016.
Visit our article on "Texas Employer Tax Information":https://squareup.com/help/us/en/article/5653 for more information.”
