§ 23:1531 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 contributi
§ 23:1531.1 A. The secretary may require the following employers to file both their contribution and wage reports by any electronic means at the following times:
§ 23:1532 Rate and base of contributions
§ 23:1532.1 Legislative findings and intent; temporary employer special assessment; creation and pledge thereof
§ 23:1533 A. The administrator shall prepare and maintain an experience rating record for each employer, and shall credit such record with all the contributions paid by him with respect to wag
§ 23:1534 Standard rates
§ 23:1535 Variation from standard rates
§ 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 A. As used in this Section, unless the context clearly indicates otherwise, the following terms or phrases shall be given the meaning ascribed to them:
§ 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 A. Benefits paid to employees of the state, its political subdivisions and employees of nonprofit organizations and employees of Indian tribes or tribal units, as defined in R.S. 23:
§ 23:1553 A. Benefits charged after a requalification of a claimant pursuant to the requirements of R.S. 23:1601(1), (2), (3), or (10) shall not be charged against the experience-rating accoun
§ 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
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • 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
  • 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
  • Chambers: A judge's office.
  • Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
  • 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.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • 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
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Ex officio: Literally, by virtue of one's office.
  • 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.
  • 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
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • 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.
  • 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
  • Oath: A promise to tell the truth.
  • 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.
  • Operator: means any person employed in responsible charge of operating all or any portion of a scrap metal recycling facility. See Louisiana Revised Statutes 37:1962
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • 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
  • 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 La. See 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 La. See Louisiana Revised Statutes 37:1561
  • Railroad track materials: means steel in the form of railroad tracks or in the form of rail, switch components, spikes, angle bars, tie plates, or bolts of the type used in constructing railroads, or any combination of such materials. See Louisiana Revised Statutes 37:1962
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • 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
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Scrap metal: means metal materials which are purchased for resale to be recycled, including but not limited to ferrous materials, catalytic converters, auto hulks, copper, copper wire, copper alloy, bronze, zinc, aluminum other than in the form of cans, stainless steel, nickel alloys, or brass, whether in the form of bars, cable, ingots, rods, tubing, wire, wire scraps, clamps or connectors, railroad track materials, water utility materials, and used building components. See Louisiana Revised Statutes 37:1962
  • 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
  • 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
  • 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 29 U. See Louisiana Revised Statutes 23:1472
  • Water utility materials: shall include but not be limited to water meters, valves, pipes, and fittings. See Louisiana Revised Statutes 37:1962