Louisiana Senate Bill SB252

Louisiana 2012 Regular Session

• Introduced: 3/12/12
• Refer: 3/12/12
• Report Pass: 3/26/12
• Engrossed: 3/28/12
• Refer: 3/29/12
• Report Pass: 4/16/12
• Enrolled: 5/10/12
• Chaptered: 5/14/12
• Passed: 5/14/12

Caption

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)

Impact

The implications of SB 252 are significant for state employment law, as it aims to strengthen compliance among employers concerning payroll reporting. By imposing financial penalties that escalate the longer a report is delayed, the bill seeks to motivate timely and accurate submissions. This change is intended to help secure necessary funding for the unemployment compensation program, ensuring that it functions effectively during periods of economic downturn, thereby impacting both employers and employees throughout Louisiana.

Summary

Senate Bill 252 aims to enhance the enforcement of payroll reporting obligations for employers in Louisiana by instituting penalties for those who fail to file complete and accurate quarterly payroll reports in a timely manner. The bill specifically amends R.S. 23:1538(A) to allow the state's unemployment compensation administrator to assess fines against employers who neglect these responsibilities. This initiative is designed to ensure a more accurate calculation of employer contributions to the unemployment compensation fund, which is vital for supporting unemployed workers in the state.

Sentiment

The sentiment surrounding SB 252 appears largely favorable among policymakers, as it addresses a critical area of workforce management and state revenue collection. Proponents argue that by tightening the regulations on payroll reporting, the state improves its capacity to manage unemployment benefits efficiently. However, there are concerns from some business groups regarding the potential financial burden these penalties might impose, suggesting a call for a balanced approach that considers the operational realities faced by employers.

Contention

One notable point of contention relates to the degree of penalties set forth in the bill. Critics fear that while incentivizing compliance is essential, the penalties might disproportionately affect smaller businesses that could struggle with timely reporting due to resource constraints. The challenge will be to enforce regulations robustly without undermining the viability of businesses that contribute to the state’s economy.