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words in boldface type and underscored are additions.
Regular Session, 2011 ENROLLED
SENATE BILL NO. 121
BY SENATOR RISER
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
AN ACT1
To amend and reenact R.S. 23:1533 and 1552(E), relative to unemployment compensation2
experience rating records; to provide for an exception for unemployment caused by3
acts or omissions of third parties; and to provide for related matters.4
Be it enacted by the Legislature of Louisiana:5
Section 1. R.S. 23:1533 and 1552(E) are hereby amended and reenacted to read as6
follows:7
§1533. Experience rating records; administrator's duty to prepare8
(1) A. The administrator shall prepare and maintain an experience rating9
record for each employer, and shall credit such record with all the contributions paid10
by him with respect to wages paid for the calendar quarter beginning October 1,11
1941, and for each calendar quarter thereafter. Nothing in this Chapter shall be12
construed to grant any employer or any individual performing services for him prior13
claims or rights to amounts paid by the employer into the fund. The administrator14
shall terminate the experience rating record of an employer who has ceased to be15
subject to this Chapter, or may do so provided the employer has had no employment16
in this state for a period of three consecutive calendar years. Benefits accruing and17
paid on and after October 1, 1941, to an individual in accordance with the provisions18
of this Chapter shall be charged against the experience rating records of his19
base-period employers except subject to the following limitations:20
(1) that oOnly those benefits paid to an individual in accordance with the21
provisions of R.S. 23:1611 through R.S. 23:1616 which are not reimbursed from22
federal funds shall be charged against the experience rating records of his23
base-period employers.24
(2) That bBenefits paid to an individual pursuant to R.S. 23:1635 shall not25
be charged against the experience rating records of a claimant's base-period26
employers if it is finally determined that such claimant was not entitled to such27 SB NO. 121 ENROLLED
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benefits. and1
(3) That bBenefits paid to an individual who continues to remain in the2
employ of a base-period employer without a reduction in the number of hours3
worked or wages paid shall not be charged against the experience rating records of4
such employer.5
(4)(a) Benefits shall not be charged against the experience rating records6
of a claimant's base period employer if both of the following conditions are7
met:(i) Benefits are paid in a situation in which the unemployment is caused8
solely by an act or omission of any third party or parties, or solely by such act9
or omission in combination with an act of God or an act of war. The10
determination of the responsibility of any third party or parties shall be as11
determined by the Oil Pollution Act, 33 U.S.C. 2701, et seq.12
(ii) Reimbursement for such benefits shall have been paid by the13
responsible third party or parties into the Unemployment Trust Fund.14
(b) The amount owed by any responsible third party or parties shall15
equal the amount of regular and extended benefits paid to individuals as a result16
of the act or omission attributed to the responsible party or parties.17
(c) At the end of each calendar quarter, or at the end of any other period18
as the administrator may prescribe by regulation, the administrator shall19
charge the responsible party or parties accordingly.20
(d) Paragraph (A)(4) of this Section is remedial and shall be retroactive21
to January 1, 2010.22
B. The amount so chargeable against each base-period employer's experience23
rating record shall bear the same ratio to the total benefits paid to an individual as the24
base-period wages paid to the individual by such employer bear to the total amount25
of base-period wages paid to the individual by all his base-period employers;26
provided, however, that all such charges may be computed to the nearest multiple of27
one dollar.28
(2) C. If the total of the benefits which were chargeable to an employer's29
experience-rating record, and were paid on or before July 31, immediately30 SB NO. 121 ENROLLED
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succeeding the 1975 computation date as defined in R.S. 23:1542(1), with respect1
to weeks of unemployment beginning prior to said computation date exceeds the2
total of his contributions paid on or before July 31, immediately succeeding the said3
1975 computation date with respect to wages paid by him on or prior to said the4
computation date, such excess benefit charges shall be cancelled from his5
experience-rating record for all of the purposes of R.S. 23:1536 with respect to the6
1975 computation date and all subsequent computation dates.7
* * *8
§1552. Financing benefits paid to employees of nonprofit organizations and of the9
state, its instrumentalities and political subdivisions and Indian tribes10
or tribal units11
* * *12
E.(1) Each employer who is liable for payments in lieu of contributions shall13
pay to the administrator for the fund the amount of regular benefits plus the amount14
of extended benefits paid (not reimbursed by the federal government) that are15
attributable to services in the employ of such employer, except in the following16
circumstances:17
(1)(a) that those benefits Benefits paid to an individual pursuant to R.S.18
23:1635 or through any administrative error shall not be charged to the employer's19
account if it is finally determined that such claimant was not entitled to such benefits20
or the employer is held not to be liable for such payments , and .21
(2)(b) that benefits Benefits paid to an individual who continues to remain22
in the employ of a base-period employer without a reduction in the number of hours23
worked or wages paid shall not be charged to the employer's accounts. In addition,24
any payment previously tendered the administrator on behalf of claims subject to25
these exceptions, which occur subsequent to July 23, 1981, shall be immediately26
credited to the employer's account.27
(2) If benefits paid to an individual are based on wages paid by more than28
one employer and one or more of such employers are liable for payments in lieu of29
contributions, the amount attributable to each employer who is liable for such30 SB NO. 121 ENROLLED
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payments shall be an amount which bears the same ratio to the total benefits paid to1
the individual as the total base-period wages paid to the individual by such employer2
bear to the total base-period wages paid to the individual by all of his base-period3
employers.4
(3)(a) Benefits shall not be charged to the base period employer's5
account if both of the following conditions are met:6
(i) Benefits are paid in a situation in which the unemployment is caused7
solely by an act or omission of any third party or parties, or solely by such act8
or omission in combination with an act of God or an act of war. The9
determination of the responsibility of any third party or parties shall be as10
determined by the Oil Pollution Act, 33 U.S.C. 2701, et seq.11
(ii) Reimbursement for such benefits shall have been paid by the12
responsible third party or parties into the Unemployment Trust Fund.13
(b) The amount owed by any responsible third party or parties shall14
equal the amount of regular and extended benefits paid to individuals as a result15
of the act or omission attributed to the responsible party or parties.16
(c) At the end of each calendar quarter, or at the end of any other period17
as the administrator may prescribe by regulation, the administrator shall18
charge the responsible party or parties accordingly.19
(d) Paragraph (E)(3) of this Section is remedial and shall be retroactive20
to January 1, 2010.21
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: