§ 23:1531 Basis of employer contributions; time for payment; computation
§ 23:1531.1 Electronic filing of contribution, occupational information, and wage reports; employer registrations
§ 23:1532 Rate and base of contributions
§ 23:1532.1 Legislative findings and intent; temporary employer special assessment; creation and pledge thereof
§ 23:1533 Experience rating records; administrator’s duty to prepare
§ 23:1534 Standard rates
§ 23:1535 Variation from standard rates
§ 23:1536 Determination of rate; ratio of reserves to payroll as a basis
§ 23:1537 Adjustment in rates
§ 23:1538 Payroll reports; failure of employer to file; incorrect reports; determination of rates
§ 23:1539 Merger of employing units; determination of rate
§ 23:1539.1 State unemployment tax avoidance; penalties
§ 23:1540 Appeal of liability or tax rate determination
§ 23:1541 Notice of benefits charged against employer’s experience rating record; employer’s right to contest; application for review; procedure
§ 23:1541.1 Notice of chargeability of benefits to base-period employers; employer’s right to contest; appeals; procedure
§ 23:1542 Definition of terms
§ 23:1543 Delinquent contributions; interest and penalties; jeopardy assessments; bonds; amnesty; forfeiture of right to do business; delinquency of Indian tribes
§ 23:1544 Suit to enforce payment of delinquent contributions; hearing by preference; procedure
§ 23:1545 Failure of employer to file report; determination of contributions recoverable
§ 23:1546 Default in payment of contributions; privilege against property of employer; recordation and rank
§ 23:1547 Proceedings for collection of contributions; burden of proof
§ 23:1548 Costs of proceedings and other fees not required from administrator
§ 23:1549 Priority of contributions in insolvency proceedings
§ 23:1550 Payment of contributions prior to delivery of property or dissolution of partnerships
§ 23:1551 Refunds and adjustments; correction of administrative errors
§ 23:1552 Financing benefits paid to employees of nonprofit organizations and of the state, its instrumentalities and political subdivisions and Indian tribes or tribal units
§ 23:1553 Noncharging of benefits; recoupment; social charge account; social charge tax rate
§ 23:1553.1 Prohibitions of noncharging due to employer fault
§ 23:1554 Rounding of employee wages and total wages

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Terms Used In Louisiana Revised Statutes > Title 23 > Chapter 11 > Part III - Contributions

  • Administrator: means the secretary of the Louisiana Workforce Commission. See Louisiana Revised Statutes 23:1472
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Base period: means the first four of the last five complete calendar quarters immediately preceding the first day of an individual's benefit year. See Louisiana Revised Statutes 23:1472
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Benefits: means the money payments payable to an individual, as provided in this Chapter, with respect to his unemployment. See Louisiana Revised Statutes 23:1472
  • Board: means the Louisiana Board of Veterinary Medicine. See Louisiana Revised Statutes 37:1552
  • Board: means the Louisiana Board of Veterinary Medicine. See Louisiana Revised Statutes 37:1561
  • Board: means the Louisiana Board of Veterinary Medicine. See Louisiana Revised Statutes 37:1542
  • Board: means the Louisiana Board of Veterinary Medicine. See Louisiana Revised Statutes 37:1513
  • CAET: means a person who is instructed in a board-approved program in the proper methods of humanely euthanizing animals by injecting legal drugs in accordance with rules adopted by the board, in proper security precautions, in proper recordkeeping, and related skills, and who has been issued a certificate of approval by the board. See Louisiana Revised Statutes 37:1552
  • Calendar quarter: means the period of three consecutive calendar months ending on March 31, June 30, September 30, or December 31, or the equivalent thereof as the administrator may by regulations prescribe. See Louisiana Revised Statutes 23:1472
  • Cash balance: means the actual cash balance in the Louisiana State Treasury account and at the Louisiana Workforce Commission at the close of business on September thirtieth. See Louisiana Revised Statutes 23:1553
  • Certificate of approval: means a certificate issued by the Louisiana Board of Veterinary Medicine to a certified animal euthanasia technician. See Louisiana Revised Statutes 37:1552
  • Certificate of approval: means a certificate issued by the Louisiana Board of Veterinary Medicine to a registered equine dentist. See Louisiana Revised Statutes 37:1561
  • Certificate of approval: means a certificate issued by the Louisiana Board of Veterinary Medicine to a registered veterinary technician. See Louisiana Revised Statutes 37:1542
  • Chambers: A judge's office.
  • Commission: means the Louisiana Workforce Commission. See Louisiana Revised Statutes 23:1
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Contractual obligations: means the open contract balance at the close of business on September thirtieth. See Louisiana Revised Statutes 23:1553
  • Contributions: means the money payments to the state unemployment compensation fund, required by this Chapter. See Louisiana Revised Statutes 23:1472
  • Conviction: A judgement of guilt against a criminal defendant.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Direct supervision: means instruction and directions requiring the physical presence of a licensed veterinarian on the premises. See Louisiana Revised Statutes 37:1542
  • 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

  • Employing unit: means any individual or type of organization, including the state of Louisiana or subdivisions, or instrumentality thereof or of any other state or of the United States except as excluded by any other provision of this Chapter, and any partnership, association, trust, estate, joint-stock company, nontrading corporation, insurance company, corporation, or corporate group, whether domestic or foreign, or the receiver, liquidator, trustee in bankruptcy, trustee, or successor thereof, or the legal representative of a deceased person, which has in its employ one or more individuals performing services for it within this state. 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;

                B. See Louisiana Revised Statutes 23:1472

  • Employment security administration fund: means the employment security administration fund established by this Chapter, from which administrative expenses under this Chapter shall be paid. See Louisiana Revised Statutes 23:1472
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Fraud: Intentional deception resulting in injury to another.
  • 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
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Insured work: means employment for employers. See Louisiana Revised Statutes 23:1472
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.
  • Noncontractual obligations: means the allowable ten percent maximum for administrative costs and the maximum amount to be allocated for small business employee training costs allowable under the law. See Louisiana Revised Statutes 23:1553
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Person: means any individual, firm, partnership, association, joint venture, cooperative and corporation, or any other group or combination acting in concert; and whether or not acting as a principal, trustee, fiduciary, receiver, or as any other kind of legal or personal representative, or as the successor in interest, assignee, agent, factor, servant, employee, director, officer, or any other representative of such person. See Louisiana Revised Statutes 37:1513
  • Person: means an individual, association, partnership, corporation, limited liability company, or other entity. See Louisiana Revised Statutes 23:1761
  • Personal property: All property that is not real property.
  • Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
  • practice of equine dentistry: means the rasping or floating of molar, premolar, and canine teeth of equines, and the removal of deciduous incisor and premolar teeth or caps of equines. See Louisiana Revised Statutes 37:1561
  • Practice of veterinary medicine: means :

                (a) To diagnose, treat, correct, change, relieve, or prevent animal disease, deformity, defect, injury, or other physical or mental conditions; including the prescription or administration of any drug, medicine, biologic apparatus, application, anesthetic, or other therapeutic or diagnostic substance or technique, and the use of any manual or mechanical procedure for testing for pregnancy, or for correcting sterility, or infertility, or to render advice or recommendation with regard to any of the above. See Louisiana Revised Statutes 37:1513

  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • projected income: means the sum total of rates according to the standard rate table applicable to the ensuing experience rate year, exclusive of the add-on solvency tax, computed in Louisiana Revised Statutes 23:1553
  • Quorum: The number of legislators that must be present to do business.
  • Racetrack: means any facility which conducts races as defined in Louisiana Revised Statutes 37:1561
  • Registered equine dentist: means a person registered by the board as being qualified to practice equine dentistry in Louisiana. See Louisiana Revised Statutes 37:1561
  • Registered veterinary technician: means a skilled person registered by the board as being qualified by academic and practical training to provide veterinary services under the direct supervision and direction of the licensed veterinarian who is responsible for the performance of that veterinary technician. See Louisiana Revised Statutes 37:1542
  • School of veterinary medicine: means any veterinary college or division of a university or college that offers the degree of Doctor of Veterinary Medicine or its equivalent and that conforms to the standards required for accreditation by the American Veterinary Medical Association and approved by the board. See Louisiana Revised Statutes 37:1513
  • Secretary: means the secretary of the commission. See Louisiana Revised Statutes 23:1
  • Sodium pentobarbital: means a compound prepared or purchased solely as an euthanasia solution at a minimum strength of six grains per milliliter. See Louisiana Revised Statutes 37:1552
  • State: includes the states of the United States, the District of Columbia, the Commonwealth of Puerto Rico and the Virgin Islands. See Louisiana Revised Statutes 23:1472
  • Subpoena: A command to a witness to appear and give testimony.
  • Trustee: A person or institution holding and administering property in trust.
  • United States: when used in a geographical sense, includes the states, the District of Columbia, the Commonwealth of Puerto Rico, and the Virgin Islands. See Louisiana Revised Statutes 23:1472
  • Unobligated funds: means cash balance, less contractual obligations, less noncontractual obligations. See Louisiana Revised Statutes 23:1553
  • Veterinary medicine: includes veterinary surgery, obstetrics, dentistry, and all other branches or specialties of veterinary medicine. See Louisiana Revised Statutes 37:1513
  • 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