HLS 12RS-431 ORIGINAL
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Regular Session, 2012
HOUSE BILL NO. 363
BY REPRESENTATIVE THOMPSON
EMPLOYMENT/WAGES: Provides for the reporting of overtime compensation data to the
Department of Revenue
AN ACT1
To enact R.S. 47:120, relative to overtime compensation; to require employers to retain a2
record of overtime compensation paid; to require a report to the Louisiana3
Department of Revenue; and to provide for related matters.4
Be it enacted by the Legislature of Louisiana:5
Section 1. R.S. 47:120 is hereby enacted to read as follows:6
ยง120. Overtime compensation; reporting requirement7
A. Every employer who pays overtime compensation shall maintain a record8
of the amount of overtime hours worked and the amount of overtime compensation9
paid to employees each year and report this data to the Louisiana Department of10
Revenue, beginning January 1, 2013. The department shall retain this data for a11
period of at least three years.12
B. The department may promulgate rules and regulations pursuant to the13
Administrative Procedure Act as necessary for the implementation of this Section.14
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
Thompson HB No. 363
Abstract: Provides that employers maintain a record of overtime compensation paid to
employees and report that data to the La. Department of Revenue.
Proposed law requires that all employers who pay overtime compensation to employees
maintain a record of the overtime compensation paid and report this data to the La. Dept. of
Revenue, starting Jan. 1, 2013. HLS 12RS-431 ORIGINAL
HB NO. 363
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Proposed law requires that the department maintain the records for at least three years.
Proposed law authorizes the La. Dept. of Revenue to promulgate any rules necessary to
implement proposed law.
(Adds R.S. 47:120)