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.
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)