Louisiana Revised Statutes 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
Terms Used In Louisiana Revised Statutes 23:1533
- Administrator: means the secretary of the Louisiana Workforce Commission. See Louisiana Revised Statutes 23:1472
- 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
- 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
- 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
- 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
- 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
- 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
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 wages paid for each calendar quarter. Nothing in this Chapter shall be construed to grant any employer or any individual performing services for him prior claims or rights to amounts paid by the employer into the fund. The administrator shall terminate the experience rating record of an employer who has ceased to be subject to this Chapter, or may do so provided the employer has had no employment in this state for a period of three consecutive calendar years. Benefits accruing and paid to an individual in accordance with the provisions of this Chapter shall be charged against the experience rating records of his base-period employers subject to the following limitations:
(1) Only those benefits paid to an individual in accordance with the provisions of La. Rev. Stat. 23:1611 through 1616 which are not reimbursed from federal funds shall be charged against the experience rating records of his base-period employers.
(2) Benefits paid to an individual pursuant to La. Rev. Stat. 23:1635 shall not be charged against the experience rating records of a claimant’s base-period employers if it is finally determined that such claimant was not entitled to such benefits.
(3) Benefits paid to an individual who continues to remain in the employ of a base-period employer without a reduction in the number of hours worked or wages paid shall not be charged against the experience rating records of such employer.
(4)(a) Benefits shall not be charged against the experience rating records of a claimant’s base period employer if both of the following conditions are met:
(i) Benefits are paid in a situation in which the unemployment is caused solely by an act or omission of any third party or parties, or solely by such act or omission in combination with an act of God or an act of war. The determination of the responsibility of any third party or parties shall be as determined by the Oil Pollution Act, 33 U.S.C.§ 2701, et seq.
(ii) Reimbursement for such benefits shall have been paid by the responsible third party or parties into the Unemployment Trust Fund.
(b) The amount owed by any responsible third party or parties shall equal the amount of regular and extended benefits paid to individuals as a result of the act or omission attributed to the responsible party or parties.
(c) At the end of each calendar quarter, or at the end of any other period as the administrator may prescribe by regulation, the administrator shall charge the responsible party or parties accordingly.
(d) This Paragraph is remedial and shall be retroactive to January 1, 2010.
(5) Benefits paid to employees of experience-rated employers pursuant to Proclamations JBE 2020-27 and JBE 2020-29 shall not be charged against the experience rating records of a claimant’s base period employer. If any federal funds, other than federal monies allocated to Louisiana pursuant to Section 5001 of the Coronavirus Aid, Relief, and Economic Security Act, P.L. 116-136, are received specifically and only for reimbursement for benefits paid in accordance with these proclamations and otherwise chargeable to employers pursuant to this Section, such amount shall be applied toward the unemployment compensation trust fund.
B. The amount so chargeable against each base-period employer’s experience rating record shall bear the same ratio to the total benefits paid to an individual as the base-period wages paid to the individual by such employer bear to the total amount of base-period wages paid to the individual by all his base-period employers; provided, however, that all such charges may be computed to the nearest multiple of one dollar.
C. Repealed by Acts 2014, No. 349, §2.
Amended by Acts 1950, No. 498, §5; Acts 1971, No. 136, §6, eff. Jan. 1, 1972; Acts 1972, No. 337, §7; Acts 1975, 1st Ex.Sess. No. 6, §1, eff. Jan. 24, 1975; Acts 1975, No. 724, §1; Acts 1978, No. 521, §2; Acts 2011, No. 140, §1; Acts 2014, No. 349, §§1, 2; Acts 2020, No. 243, §1, eff. June 11, 2020.