Payroll on the Coast
Payroll in Corpus Christi covers federal withholding, Social Security, Medicare and federal unemployment tax, with state unemployment reported to the Texas Workforce Commission. There is no state or city income tax to withhold. The local challenges are crews that move between sites, rotations in other states, federal contract wage rules and seasonal staff. BOMCAS runs payroll for Corpus Christi employers remotely.
Federal and TWC basics are set out on the Texas payroll page. This page covers crews, rotations and storms.
Turnaround Crews
Contractors may add hundreds of workers for a refinery turnaround and release them weeks later. Each worker needs a W-4, an I-9 and a new hire report within 20 days. Long shifts and seven-day weeks create heavy overtime, and bonuses for completing on time must be included in the regular rate. Per diem paid under an accountable plan is not wages, but if it is paid only for hours worked, it may be treated as wages.
Work in Other States
Workers sent to plants in Louisiana or other states with income tax may require withholding there, and some states require registration from the first day. Workers in federal offshore waters off Texas generally do not owe state tax for that work. We track work locations and register where needed.
Federal Contracts
Service contracts at the Army Depot and the naval air station may include Service Contract Act wage determinations, and construction projects can require Davis-Bacon wages and certified payroll. We build the required rates and fringe benefits into payroll.
Restaurants and Hospitality
Tipped workers may receive a cash wage of $2.13 when tips bring them to at least $7.25 an hour. Tips are reported each pay period, service charges are wages and qualified tips are reported separately for the federal deduction available from 2025 through 2028. Summer staff, including students, are hired and released each year, so new hire reports and final pay need attention.
Fishing Crews
Crew members on boats with fewer than 10 crew who receive only a share of the catch can be treated as self-employed and receive Forms 1099 rather than W-2s. Boats that pay wages, or have larger crews, run payroll normally.
Storm Disruptions
After a hurricane, employers may close for days or weeks. Exempt salaried employees must generally be paid for a full week if they work any part of it, while hourly workers are paid for hours worked. TWC may provide disaster unemployment assistance, and the IRS often extends payroll tax deposit deadlines for declared counties, but deposits should still be made as soon as possible.
Texas Workforce Commission
Employers register with TWC once they pay $1,500 in wages in a quarter or employ someone in 20 weeks of a year. New employers usually pay 2.7 percent on the first $9,000 of each employee's wages, and reports are due the month after each quarter ends. Seasonal layoffs and turnaround releases lead to benefit claims, which employers should answer promptly.
Our Services
- Pay for crews, shifts and tips.
- Per diem and accountable plans.
- Multistate withholding.
- Certified payroll for federal work.
- TWC and federal filings.
Corpus Christi Payroll Questions
Is per diem for turnaround crews wages?
Not under an accountable plan, but per diem paid only for hours worked may be treated as wages.
Do workers sent to Louisiana owe tax there?
Usually yes, for wages earned there, and the employer may need to withhold.
Are shrimp boat crews on payroll?
Crew paid only a share of the catch on small boats can be treated as self-employed.
Must exempt staff be paid during a storm closure?
Generally yes, for any week in which they do some work.
Talk to BOMCAS About Payroll in Corpus Christi
Payroll entries feed the books and the business return, and owner pay is part of planning. Missed deposits are fixed through back taxes, workers can get personal returns, bars file mixed beverage tax, and foreign workers raise cross-border issues. The same Texas rules apply inland and on the coast; our state pages on business tax, personal tax, sales tax, bookkeeping, planning, back taxes and cross-border tax explain them, and the Texas overview brings them together.
A few lines about your Corpus Christi company, rental or household are enough for BOMCAS to suggest where to begin and which records a quote would need. Write through the contact page or the form below, call 780-667-5250 or email info@bomcas.ca. The full list of Corpus Christi services is on the Corpus Christi overview. This page is general information only and not advice for your circumstances.