Louisiana Revised Statutes 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:
Terms Used In Louisiana Revised Statutes 23:1531.1
- 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
- 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
- Oversight: Committee review of the activities of a Federal agency or program.
- Secretary: means the secretary of the commission. See Louisiana Revised Statutes 23:1
A. The secretary may require the following employers to file both their contribution and wage reports by any electronic means at the following times:
(1) For contribution and wage reports due after January 31, 2008, those employers employing two hundred fifty or more employees.
(2) For contribution and wage reports due after January 31, 2010, those employers employing two hundred or more employees.
(3) For contribution and wage reports due after January 31, 2012, those employers employing one hundred or more employees.
(4) For contribution and wage reports due after January 31, 2014, those employers employing fewer than one hundred employees.
B. The secretary may prescribe the types of media and record layout to be used in the submission of these reports.
C. The reporting requirements may be waived by the secretary for an employer if hardship is shown by the employer in a request for waiver.
D. The electronic filing requirement shall be implemented by rule adopted and promulgated with legislative oversight in accordance with the Administrative Procedure Act, La. Rev. Stat. 49:950 et seq.
E. The secretary may require all employers to electronically file all registrations and status reports due after January 31, 2014.
F.(1) Each employer subject to the requirements of this Section who is already reporting occupational information on a form promulgated by the administrator may continue to do so. However, beginning January 1, 2023, all employers subject to this Section shall report the occupational information, subject to appropriation of funds for implementation of this Section.
(2) The occupational information form shall be submitted electronically along with an employer’s contribution and wage reports as required by this Section.
(3) Notwithstanding any provisions of law to the contrary, there shall be no penalty assessed against an employer for failing to report, or timely report, an employee’s occupational code or job title or an employee’s hourly rate of pay.
Acts 2007, No. 89, §1, eff. June 22, 2007; Acts 2012, No. 344, §1; Acts 2014, No. 420, §1; Acts 2021, No. 474, §1.