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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2012 ENROLLED
SENATE BILL NO. 252
BY SENATOR CROWE
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
decrease on the basis of subsequently ascertained information.18
(2) If the administrator finds that any employer has failed to file any payroll19
report in the manner prescribed or approved by the administrator for more than20
twenty days after the date upon which the report was due, the administrator may21
assess a penalty. In the case of a failure to file, failure to fully complete, or late filing22
of any payroll report, the specific penalty shall be five percent of the total amount23
due for that quarter, or twenty-five dollars for that quarter, whichever is greater,24
if the failure is for not more than thirty days, with an additional penalty of five25 SB NO. 252 ENROLLED
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
percent of the total amount due for that quarter, or twenty-five dollars, whichever is1
greater, for each additional thirty-day period or fraction thereof during which the2
failure continues, not to exceed twenty- five percent of the amount due for that3
quarter, or one hundred twenty-five dollars , whichever is greater.4
(3) If the administrator, subsequent to the assessment of any penalty,5
determines that the calculation of the amount due with a report shall be adjusted, a6
corresponding adjustment of the penalty due pursuant to this Subsection shall be7
made.8
(4) The provisions of this Subsection shall apply to all employers covered9
by this Title, including but not limited to those employers covered by R.S.10
23:1552.11
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PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: