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Regular Session, 2014
HOUSE BILL NO. 692
BY REPRESENTATIVE BROADWATER
EMPLOYMENT/UNEMPLOYMENT: Provides with respect to payroll reports
AN ACT1
To amend R.S. 23:1538(A)(1) and 1572, relative to unemployment compensation; to provide2
with respect to payroll reports; to allow the administrator to make estimates in the3
absence of all of the relevant information; to provide with respect to the termination4
of employer status; to provide for the termination of coverage; to provide time5
frames; and to provide for related matters.6
Be it enacted by the Legislature of Louisiana:7
Section 1. R.S. 23:1538(A)(1) and 1572 are hereby amended and reenacted to read8
as follows:9
§1538. Payroll reports; failure of employer to file; incorrect reports; determination10
of rates11
A.(1) If the administrator finds that any employer has failed to file any12
payroll report or has filed a report which the administrator finds incorrect or13
insufficient, the administrator shall may make an estimate of the information14
required from the employer on the basis of the best evidence reasonably available to15
him at the time, and notify the employer thereof by registered mail addressed to his16
last known address. Unless the employer files the report or a corrected or sufficient17
report, as the case may be, no later than twenty days after the mailing of the notice,18
the administrator shall may compute such employer's rate of contribution on the19 HLS 14RS-1193 ENGROSSED
HB NO. 692
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basis of such estimates, and the rate so determined shall be subject to increase or1
decrease on the basis of subsequently ascertained information.2
* * *3
§1572. Termination of employer status; application for termination of coverage;4
termination by administrator5
Except as otherwise provided in R.S. 23:1573 and R.S. 23:1574, an6
employing unit shall cease to be an employer subject to this Chapter as of the first7
day of any calendar year only if it files with the administrator during the first8
calendar quarter, ending March 31st thirty-first of such year, a written application9
for termination of coverage, and the administrator finds that the employing unit has10
not met any of the conditions for subjectivity to the law during the preceding11
calendar year. If an employing unit has been inactive for at least three calendar years12
four consecutive quarters, the administrator on his own motion may terminate13
coverage.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)]
Broadwater HB No. 692
Abstract: Provides for the submission of payroll reports and the termination of coverage
after a certain time frame.
Present law provides that employers accrue and must pay contributions with respect to
wages for employment.
Present law provides for deadlines and time frames for the submission of reports and
contributions.
Present law requires employers to file payroll reports to the Louisiana Workforce
Commission (LWC).
Present law provides that if an employer fails to file a payroll report, that the administrator
(the executive director of LWC) shall make an estimate of the information that is required
based on what is available to him at the time.
Proposed law changes the mandate that the administrator "shall" make an estimate,
authorizing an estimate. HLS 14RS-1193 ENGROSSED
HB NO. 692
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Present law provides that unless the employer files the report no later than 20 days after the
mailing of the notice, the administrator shall compute the employer's rate of contribution on
the basis of estimates, which may be changed due to subsequently ascertained information
Proposed law allows the administrator to compute the employer's rate of contribution on the
basis of estimates, but no longer mandates it as stated in present law.
Present law provides that an employing unit will cease to be an employer as subject to
present law if the unit has been inactive for at least three calendar years.
Proposed law changes the time period for inactivity from three calendar years to four
consecutive quarters.
Present law provides that the administrator may make a motion to terminate coverage.
Proposed law retains present law regarding the termination of coverage.
(Amends R.S. 23:1538(A)(1) and 1572)