Title 23, Labor and Worker's Compensation
0 chapters · 872 sections in this title.
La. Rev. Stat. § 23:1493 Use and operation; withdrawals
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§1493. Use and operation; withdrawals A.(1) Monies requisitioned from the state's account in the unemployment trust fund shall be used exclusively for the payment of benefits and for refunds pursuant to R.S. 23:1551 and R.S. 23:1472(12)(H)(V), except that monies credited to this …
La. Rev. Stat. § 23:1494 Management of fund upon discontinuance of unemployment trust fund
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§1494. Management of fund upon discontinuance of unemployment trust fund The provisions of R.S. 23:1491 through R.S. 23:1493 to the extent that they relate to the unemployment trust fund, shall be operative only so long as such unemployment trust fund continues to exist and so lo…
La. Rev. Stat. § 23:15 Posting of labor laws
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§15. Posting of labor laws Every employer shall keep conspicuously posted in or about the premises wherein any worker is employed, a printed copy or abstract of those labor laws which the secretary or may designate, in a form to be furnished by the secretary. Acts 2008, No. 743, …
La. Rev. Stat. § 23:151 Application of provisions
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§151. Application of provisions The provisions of this Part shall not apply to minors employed in agriculture, domestic services in private homes, nor shall they be construed as conflicting with any laws requiring minors to attend school. Relief from the disabilities which attach…
La. Rev. Stat. § 23:1511 Creation of fund
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§1511. Creation of fund A. There is created in the state treasury a special fund to be known as the Employment Security Administration Fund. All monies which are deposited or paid into this fund are appropriated and made available to the administrator. All monies in this fund sha…
La. Rev. Stat. § 23:1512 Replacement of funds lost or expended for purposes other than administration
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§1512. Replacement of funds lost or expended for purposes other than administration This state recognizes its obligation to replace, and hereby pledges the faith of this state that funds will be provided in the future, and applied to the replacement of, any monies received from t…
La. Rev. Stat. § 23:1513 Penalty and interest account
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§1513. Penalty and interest account A.(1) There is hereby created in the employment security administration fund an account which shall be known as the penalty and interest account. All interest, fines, and penalties, regardless of when they became due and payable, collected from…
La. Rev. Stat. § 23:1513.1 Reed Act account
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§1513.1. Reed Act account There is hereby created in the employment security administration fund an account which shall be known as the Reed Act account. All monies available to the state under the authority of Section 903 of the Social Security Act, 42 USC 1103, as amended, and …
La. Rev. Stat. § 23:1513.2 Louisiana Works administration account
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§1513.2. Louisiana Works administration account A. Louisiana Works administration account is hereby created in the Employment Security Administration Fund. Proceeds and interest earnings of the special assessment held for the purposes of adjusting special assessments and refundin…
La. Rev. Stat. § 23:1514 Worker training fund; purpose; training programs; eligibility criteria; program
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§1514. Worker training fund; purpose; training programs; eligibility criteria; program administration A. Notwithstanding the provisions of R.S. 23:1511, there is hereby established a special account in the Employment Security Administration Fund to be known as the Incumbent Worke…
La. Rev. Stat. § 23:1515 Employment security administration account
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§1515. Employment security administration account A. Notwithstanding the provisions of R.S. 23:1511, there is hereby established a special account of the Employment Security Administration Fund to be known as the Employment Security Administration Account. Amounts that are approp…
La. Rev. Stat. § 23:152 Enforcement of provisions
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§152. Enforcement of provisions The secretary or his authorized representatives shall visit and inspect at all reasonable times, and as often as possible, all places where minors are employed; they shall have access to the employment certificates kept on file by the employer as w…
La. Rev. Stat. § 23:153 Regulations
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§153. Regulations The secretary shall have power to regulate and supervise the administration of minor labor laws and to make, repeal, prescribe, and enforce orders, rules, and regulations to effectuate the provisions and purpose of the Chapter. Acts 1993, No. 621, §1, eff. June …
La. Rev. Stat. § 23:1531 Basis of employer contributions; time for payment; computation
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§1531. Basis of employer contributions; time for payment; computation 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 contributions shall become due and be …
La. Rev. Stat. § 23:1531.1 Electronic filing of contribution, occupational information, and wage reports;
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§1531.1. Electronic filing of contribution, occupational information, and wage reports; employer registrations 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 contributio…
La. Rev. Stat. § 23:1532 Rate and base of contributions
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§1532. Rate and base of contributions Each employer shall pay contributions equal to two and seven-tenths percentum of wages paid by him during each calendar year, except as otherwise provided in this Chapter.
La. Rev. Stat. § 23:1532.1 Legislative findings and intent; temporary employer special assessment; creation
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§1532.1. Legislative findings and intent; temporary employer special assessment; creation and pledge thereof A. The legislature hereby finds that the financing and payment of the outstanding principal amount which has been advanced to the state from the federal account of the Une…
La. Rev. Stat. § 23:1533 Experience rating records; administrator's duty to prepare
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§1533. Experience rating records; administrator's duty to prepare 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 quarte…
La. Rev. Stat. § 23:1534 Standard rates
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§1534. Standard rates The standard rate of contributions payable by each employer shall be 2.7 per centum, except as hereinafter provided.
La. Rev. Stat. § 23:1535 Variation from standard rates
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§1535. Variation from standard rates A. A new employer's rate for his first experience-rating year, and until his experience-rating record could have been charged with benefits throughout the twenty-four consecutive calendar month period ending on the computation date, shall be t…
La. Rev. Stat. § 23:1536 Determination of rate; ratio of reserves to payroll as a basis
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§1536. Determination of rate; ratio of reserves to payroll as a basis A. Repealed by Acts 2014, No. 349, §2. B. The administrator shall for the experience-rating year determine the contribution rate of each employer who has met the requirements specified in R.S. 23:1535 on the ba…
La. Rev. Stat. § 23:1537 Adjustment in rates
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§1537. Adjustment in rates Any adjustment in the amount charged to any employer's experience-rating record, made subsequent to the assignment of rates of contribution for any experience-rating year, shall not operate to alter the amount charged to the experience-rating records of…
La. Rev. Stat. § 23:1538 Payroll reports; failure of employer to file; incorrect reports; determination of rates
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§1538. Payroll reports; failure of employer to file; incorrect reports; determination of rates A.(1) If the administrator finds that any employer has failed to file any payroll report or has filed a report which the administrator finds incorrect or insufficient, the administrator…
La. Rev. Stat. § 23:1539 Merger of employing units; determination of rate
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§1539. Merger of employing units; determination of rate A. Whenever an individual, group of individuals, partnership, corporation, or employing unit, whether or not an employer as defined in this Chapter, in any manner succeeds to or acquires the employees, organization, trade, o…
La. Rev. Stat. § 23:1539.1 State unemployment tax avoidance; penalties
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§1539.1. State unemployment tax avoidance; penalties 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: (1) "Knowingly" means having actual knowledge of or acting with deliberate …
La. Rev. Stat. § 23:1540 Appeal of liability or tax rate determination
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§1540. Appeal of liability or tax rate determination An employer may apply for review of any liability determination and any tax rate resulting from that determination in accordance with the time delays and procedures provided in R.S. 23:1541(E). Acts 1989, No. 351, §1, eff. June…
La. Rev. Stat. § 23:1541 Notice of benefits charged against employer's experience rating record; employer's
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§1541. Notice of benefits charged against employer's experience rating record; employer's right to contest; application for review; procedure A. The administrator shall, not later than ninety days after the close of each calendar quarter, render a statement to each employer of be…
La. Rev. Stat. § 23:1541.1 Notice of chargeability of benefits to base-period employers; employer's right to contest; appeals; procedure
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§1541.1. Notice of chargeability of benefits to base-period employers; employer's right to contest; appeals; procedure A. The administrator shall issue, upon the commencement of payment of a claim, a determination of chargeability of benefits to base-period employers. The determi…
La. Rev. Stat. § 23:1542 Definition of terms
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§1542. Definition of terms As used in R.S. 23:1531 through 1541, the following terms shall have the meaning ascribed to them in this Section unless the context clearly indicates otherwise: (1) "Annual pay roll" means the total amount of wages for employment paid by the employer d…
La. Rev. Stat. § 23:1543 Delinquent contributions; interest and penalties; jeopardy assessments; bonds; amnesty; forfeiture of right to do business; delinquency of Indian tribes
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§1543. Delinquent contributions; interest and penalties; jeopardy assessments; bonds; amnesty; forfeiture of right to do business; delinquency of Indian tribes A. If contributions are not paid on the date on which they are due and payable as prescribed by the administrator, the w…
La. Rev. Stat. § 23:1544 Suit to enforce payment of delinquent contributions; hearing by preference; procedure
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§1544. Suit to enforce payment of delinquent contributions; hearing by preference; procedure If, after due notice, any employer defaults in any payment of contributions, interest or penalties, the amount due may be collected by civil action in the name of the administrator and th…
La. Rev. Stat. § 23:1545 Failure of employer to file report; determination of contributions recoverable
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§1545. Failure of employer to file report; determination of contributions recoverable If an employer fails to file a report or return required by the administrator for the determination of contributions, the administrator, or his duly authorized representative, may make such repo…
La. Rev. Stat. § 23:1546 Default in payment of contributions; privilege against property of employer; recordation and rank
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§1546. Default in payment of contributions; privilege against property of employer; recordation and rank A. If any employer defaults in any payment of contributions or interest, or penalties thereon, then the administrator or his duly authorized representatives may make in any ma…
La. Rev. Stat. § 23:1547 Proceedings for collection of contributions; burden of proof
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§1547. Proceedings for collection of contributions; burden of proof In all proceedings brought by the administrator for the collection of contributions, the burden of proof upon all questions of fact shall be upon the defendant, but only as to those facts which the administrator,…
La. Rev. Stat. § 23:1548 Costs of proceedings and other fees not required from administrator
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§1548. Costs of proceedings and other fees not required from administrator The administrator shall not be required to furnish any court bond, nor to make a deposit for or pay any costs of court in any legal proceedings, nor to pay any costs or fees in connection with the recordat…
La. Rev. Stat. § 23:1549 Priority of contributions in insolvency proceedings
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§1549. Priority of contributions in insolvency proceedings In the event of any distribution of an employer's assets pursuant to an order of any court under the laws of this state, including any receivership, liquidation, assignment for benefit of creditors, adjudicated insolvency…
La. Rev. Stat. § 23:1550 Payment of contributions prior to delivery of property or dissolution of partnerships
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§1550. Payment of contributions prior to delivery of property or dissolution of partnerships No liquidator, receiver, or trustee shall deliver possession of any property of an employer until contributions due have been paid the administrator, otherwise they, together with their s…
La. Rev. Stat. § 23:1551 Refunds and adjustments; correction of administrative errors
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§1551. Refunds and adjustments; correction of administrative errors If not later than three years after the due date for payment of contributions, an employing unit which made payment of any amount of contributions, interest or penalties shall make application for an adjustment t…
La. Rev. Stat. § 23:1552 Financing benefits paid to employees of nonprofit organizations and of the state, its
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§1552. Financing benefits paid to employees of nonprofit organizations and of the state, its instrumentalities and political subdivisions and Indian tribes or tribal units A. Benefits paid to employees of the state, its political subdivisions and employees of nonprofit organizati…
La. Rev. Stat. § 23:1553 Noncharging of benefits; recoupment; social charge account; social charge tax rate
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§1553. Noncharging of benefits; recoupment; social charge account; social charge tax rate 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 account of an …
La. Rev. Stat. § 23:1553.1 Prohibitions of noncharging due to employer fault
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§1553.1. Prohibitions of noncharging due to employer fault A. As used in this Section, the following words, terms, and phrases shall have the meaning ascribed to them in this Section: (1) "Employer's reserve account" means that account which contains the employer's reserve as pro…
La. Rev. Stat. § 23:1554 Rounding of employee wages and total wages
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§1554. Rounding of employee wages and total wages Notwithstanding any other provision of law to the contrary, any amount of wages for each employee reported by an employer on a quarterly wage report, if not an even dollar amount, shall be rounded by the employer to the next neare…
La. Rev. Stat. § 23:1571 Duration of employer status in general
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§1571. Duration of employer status in general Except as provided in R.S. 23:1573, R.S. 23:1574 and R.S. 23:1575, any employing unit which is or becomes an employer subject to the Chapter within any calendar year shall be deemed to be an employer during the whole of such calendar …
La. Rev. Stat. § 23:1572 Termination of employer status; application for termination of coverage; termination by administrator
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§1572. Termination of employer status; application for termination of coverage; termination by administrator Except as otherwise provided in R.S. 23:1573 and 1574, an employing unit shall cease to be an employer subject to this Chapter as of the first day of any calendar year onl…
La. Rev. Stat. § 23:1573 Election of coverage by unit not subject to law; termination of coverage
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§1573. Election of coverage by unit not subject to law; termination of coverage An employing unit, not otherwise subject to this Chapter, which files with the administrator its written election to become an employer subject hereto for not less than two calendar years, shall, with…
La. Rev. Stat. § 23:1574 Election of coverage by unit for service not constituting employment; termination of coverage
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§1574. Election of coverage by unit for service not constituting employment; termination of coverage An employing unit for which any service that does not constitute employment as defined in this Chapter is performed, may file with the administrator a written election that all se…
La. Rev. Stat. § 23:1575 Repealed by Acts 1977, No
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§1575. Repealed by Acts 1977, No. 745, §14, eff. Jan. 1, 1978
La. Rev. Stat. § 23:1576 Notice of separation
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§1576. Notice of separation Each employer shall file with the administrator a notice of separation from service in a form prescribed by the administrator with respect to each employee who leaves its employ for any cause which may be potentially disqualifying and shall therein pro…
La. Rev. Stat. § 23:1591 Payment of benefits in general
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§1591. Payment of benefits in general All benefits provided herein shall be payable from the fund. All benefits shall be paid through employment offices, in accordance with such regulations as the administrator may prescribe.
La. Rev. Stat. § 23:1592 Weekly benefit amount
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§1592. Weekly benefit amount A. Whenever a claimant's base period wages for insured work is not less than one thousand two hundred dollars, his weekly benefit amount shall be one twenty-fifth of the average of his total wages for insured work paid during the four quarters of his …