Louisiana Revised Statutes 23:1773 – A.(1) The Louisiana Voluntary Disclosure Program is established as a process of reporting undisclosed liabilities for unemployment taxes administered by the Louisiana Workforce Commi
Terms Used In Louisiana Revised Statutes 23:1773
- Commission: means the Louisiana Workforce Commission. See Louisiana Revised Statutes 23:1
- 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;
- Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
- 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
- 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
A.(1) The Louisiana Voluntary Disclosure Program is established as a process of reporting undisclosed liabilities for unemployment taxes administered by the Louisiana Workforce Commission that would have been due for workers who were not classified as employees. The Louisiana Voluntary Disclosure Program authorizes taxpayers to confidentially enter into agreements and voluntarily pay unemployment taxes and penalties with no interest.
(2) In order to be admitted to the program, an employer shall obtain and produce a certificate proving he has obtained workers’ compensation coverage for his employees.
(3) The following employers shall not be eligible to participate in the program:
(a) Employers who are currently under audit concerning the classification of the classes of workers by the Internal Revenue Service, the United States Department of Labor, or a state government entity.
(b) Employers who are contesting in court or in an administrative proceeding the classification of the class or classes of workers from a previous audit by the Internal Revenue Service, the United States Department of Labor, the Department of Revenue, or the Louisiana Workforce Commission.
(4) No worker who performs services that are statutorily excluded from the definition of covered employment provided for in La. Rev. Stat. 23:1472 shall be eligible for reclassification as an employee.
(5) The provisions of this Section shall not apply to either of the following:
(a) Any service performed in the employ of a state, and political subdivision of the state, or of an Indian tribe, or any instrumentality of the state, any political subdivision of the state, or any Indian tribe, which is wholly owned by one or more states, political subdivisions, or Indian tribes, but only if the service is excluded from employment as defined in the Federal Unemployment Tax Act.
(b) Any service performed by an individual in the employ of a religious, charitable, educational, or other organization, but only if the service is excluded from employment as defined in the Federal Unemployment Tax Act.
B. The Louisiana Workforce Commission shall promulgate rules and regulations necessary for the administration of the Louisiana Voluntary Disclosure Program.
Acts 2021, No. 297, §1, eff. Jan. 1, 2022; Acts 2022, No. 406, §1.