SLS 12RS-617 ENGROSSED
Page 1 of 3
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2012
SENATE BILL NO. 252
BY SENATOR CROWE
EMPLOYMENT. Provides penalties when an employer fails to timely file a complete and
accurate quarterly payroll report for the purpose of calculating an employer's contribution
for unemployment compensation. (8/1/12)
AN ACT1
To amend and reenact R.S. 23:1538(A), relative to the unemployment compensation fund;2
to provide for penalties against employers who fail to file complete and accurate3
quarterly payroll reports in a timely manner; and to provide for related matters.4
Be it enacted by the Legislature of Louisiana:5
Section 1. R.S. 23:1538(A) is hereby amended and reenacted to read as follows: 6
ยง1538. Payroll reports; failure of employer to file; incorrect reports; determination7
of rates8
A.(1) If the administrator finds that any employer has failed to file any9
payroll report or has filed a report which the administrator finds incorrect or10
insufficient, the administrator shall make an estimate of the information required11
from the employer on the basis of the best evidence reasonably available to him at12
the time, and notify the employer thereof by registered mail addressed to his last13
known address. Unless the employer files the report or a corrected or sufficient14
report, as the case may be, within no later than twenty days after the mailing of the15
notice, the administrator shall compute such employer's rate of contribution on the16
basis of such estimates, and the rate so determined shall be subject to increase or17 SB NO. 252
SLS 12RS-617 ENGROSSED
Page 2 of 3
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
decrease on the basis of subsequently ascertained information.1
(2) If the administrator finds that any employer has failed to file any payroll2
report in the manner prescribed or approved by the administrator for more than3
twenty days after the date upon which the report was due, the administrator may4
assess a penalty. In the case of a failure to file, failure to fully complete, or late filing5
of any payroll report, the specific penalty shall be five percent of the total amount6
due for that quarter, or twenty-five dollars for that quarter, whichever is greater,7
if the failure is for not more than thirty days, with an additional penalty of five8
percent of the total amount due for that quarter, or twenty-five dollars, whichever is9
greater, for each additional thirty-day period or fraction thereof during which the10
failure continues, not to exceed twenty-five percent of the amount due for that11
quarter, or one hundred twenty-five dollars , whichever is greater.12
(3) If the administrator, subsequent to the assessment of any penalty,13
determines that the calculation of the amount due with a report shall be adjusted, a14
corresponding adjustment of the penalty due pursuant to this Subsection shall be15
made.16
(4) The provisions of this Subsection shall apply to all employers covered17
by this Title, including but not limited to those employers covered by R.S.18
23:1552.19
* * *20
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Carla S. Roberts.
DIGEST
Crowe (SB 252)
Present law provides that the executive director of the Louisiana Workforce Commission
serve as the administrator of the Unemployment Compensation Fund.
Present law provides that, if the administrator of the Unemployment Compensation Fund
finds that any employer has failed to file any payroll report in the manner prescribed or
approved by the administrator for more than 20 days after the date upon which the report
was due, the administrator may assess a penalty.
Present law provides that in the case of a failure to file, failure to fully complete, or late
filing of any payroll report, the penalty shall be as follows: SB NO. 252
SLS 12RS-617 ENGROSSED
Page 3 of 3
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
1. 5% of the total amount due for that quarter, or $25, whichever is greater, if the
failure is for not more than 30 days.
2. An additional penalty of 5% of the total amount due for that quarter, or $25,
whichever is greater, for each additional 30-day period or fraction thereof during
which the failure continues, not to exceed 25% of the amount due for that quarter,
or $125, whichever is greater.
Proposed law retains present law but changes the amount of the penalty to the following:
1. $25 for the quarter if the failure is for not more than 30 days.
2. An additional $25 for each additional 30-day period or fraction thereof during which
the failure or nonpayment of the penalty continues in that quarter, not to exceed
$125.
Present law provides that if the administrator, subsequent to the assessment of any penalty,
determines that the calculation of the amount due with a report shall be adjusted, a
corresponding adjustment of the penalty due shall be made. Proposed law repeals present
law.
Proposed law retains the present law but clarifies that the proposed law applies to all
employers including the state, its political subdivisions, nonprofit organizations and Indian
tribes or tribal units.
Effective August 1, 2012.
(Amends R.S. 23:1538(A))
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Labor and Industrial
Relations to the original bill.
1. Reduces the penalty for the first and subsequent months from $50 to $25 per
30-day period in a quarter.
2. Reduces the maximum penalty per quarter from $200 to $125.