Louisiana Revised Statutes 23:1531 – Basis of employer contributions; time for payment; computation
Terms Used In Louisiana Revised Statutes 23:1531
- Administrator: means the secretary of the Louisiana Workforce Commission. See Louisiana Revised Statutes 23:1472
- Contributions: means the money payments to the state unemployment compensation fund, required by this Chapter. See Louisiana Revised Statutes 23:1472
- Employer: means :
(a) Any employing unit which in any calendar quarter in either the current or preceding calendar year paid for services in employment wages of one thousand five hundred dollars or more for some portion of a day in each of twenty different calendar weeks, whether or not such weeks were consecutive, in either the current or the preceding calendar year, had in employment at least one individual regardless of whether the same individual was in employment each day. See Louisiana Revised Statutes 23:1472
- Employment: means , subject to the other provisions of this Subsection, any services including service in interstate commerce, performed for wages or under any contract of hire, written or oral, express or implied;
- Fund: means the unemployment compensation fund established by this Chapter, to which all contributions required and from which all benefits provided under this Chapter shall be paid. See Louisiana Revised Statutes 23:1472
- Wages: means all remuneration for services, including vacation pay, holiday pay, dismissal pay, commissions, bonuses, the cash value of all remuneration in any medium other than cash, and WARN Act payments received pursuant to Louisiana Revised Statutes 23:1472
A. Contributions shall accrue and become payable by each employer for each calendar year in which he is subject to this Chapter with respect to wages for employment. These contributions shall become due and be paid by each employer to the administrator for the fund in accordance with such regulations as the administrator may prescribe, and shall not be deducted, in whole or in part, from the wages of individuals in the employer’s employ.
B. Notwithstanding any provision of this Chapter to the contrary, contributions with respect to wages for employment as defined in La. Rev. Stat. 23:1472(12)(F)(VI) may be paid annually by the employer. An employer who elects to pay such contributions annually shall be subject to the following terms regarding such contributions:
(1) Contributions shall become due and shall be paid by each employer on or before January thirty-first with respect to wages paid for employment in the previous calendar year.
(2) Any separation of employment shall be reported within ten days of such separation, along with the employer’s payroll report.
(3) In the event of a termination of the employer’s account, contributions shall be due and payable at the next regular quarterly due date.
(4) Any penalties or interest shall be calculated in the same manner as those for any other type of employment.
(5) Any election to pay such contributions annually shall not be terminable by the employer for two calendar years.
C. In the payment of contributions, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to one cent.
D. During calendar year 2020, each employer’s second quarter wage and tax reports, along with any contributions pertaining thereto, shall be due on September fifteenth. Third and fourth quarter wage and tax reports, along with any contributions pertaining thereto, shall remain due and payable by their regular quarterly due date.
Acts 1997, No. 1042, §1, eff. Jan. 1, 1998; Acts 2020, No. 243, §1, eff. June 11, 2020.
NOTE: See Acts 2020, No. 243, §2, regarding conflicts with certain federal provisions.