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ACT No. 349
Regular Session, 2014
HOUSE BILL NO. 984
BY REPRESENTATIVE PIERRE
AN ACT1
To amend and reenact R.S. 23:1472(10)(a), (11)(a), (d)(II) and (III), (e), and (h), (12)(F)(I),2
(II)(introductory paragraph), (III)(c) and (f), (IV), (V)(introductory paragraph) and3
(a)(iii) and (b)(introductory paragraph), (VI), (VII)(G)(introductory paragraph),4
(H)(I) and (II), 1474(H), 1493(D), 1512, 1513(A)(1), 1532.1(G),5
1533(A)(introductory paragraph), 1536(B) through (E), (F)(2), and (G), 1541(A),6
1542, 1552(B)(1), (2), (3), and (5), 1592(F) and (G), 1600(2), (6)(a)(i), (b), and7
(c)(I), and (7)(introductory paragraph), and to repeal R.S. 23:1474(J), 1533(C),8
1536(A) and (J), and 1543(H), relative to unemployment compensation; to provide9
for technical corrections; to delete obsolete laws; to delete dates that no longer apply;10
and to provide for related matters.11
Be it enacted by the Legislature of Louisiana:12
Section 1. R.S. 23:1472(10)(a), (11)(a), (d)(II) and (III), (e), and (h), (12)(F)(I),13
(II)(introductory paragraph), (III)(c) and (f), (IV), (V)(introductory paragraph) and (a)(iii)14
and (b)(introductory paragraph), (VI), (VII)(G)(introductory paragraph), (H)(I) and (II),15
1474(H), 1493(D), 1512, 1513(A)(1), 1532.1(G), 1533(A)(introductory paragraph), 1536(B)16
through (E), (F)(2), and (G), 1541(A), 1542, 1552(B)(1), (2), (3), and (5), 1592(F) and (G),17
1600(2), (6)(a)(i), (b), and (c)(I), and (7)(introductory paragraph) are hereby amended and18
reenacted to read as follows:19
§1472. Definitions20
* * *21
(10)(a) "Employing unit" means any individual or type of organization,22
including the state of Louisiana or subdivisions, or instrumentality thereof or of any23
other state or of the United States except as excluded by any other provision of this24
Chapter, and any partnership, association, trust, estate, joint-stock company,25 ENROLLEDHB NO. 984
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nontrading corporation, insurance company, corporation, or corporate group, whether1
domestic or foreign, or the receiver, liquidator, trustee in bankruptcy, trustee, or2
successor thereof, or the legal representative of a deceased person, which has or3
subsequent to January 1, 1935, had in its employ one or more individuals performing4
services for it within this state. All individuals performing services within this state5
for any employing unit which maintains two or more separate establishments,6
whether the employing unit is engaged in a number of different types of businesses7
or is engaged in the same business in a number of different places within this state,8
shall be deemed to be employed by a single employing unit for all the purposes of9
this Chapter.10
* * *11
(11) "Employer" means:12
(a) Any employing unit which after December 31, 197113
I. In in any calendar quarter in either the current or preceding calendar year14
paid for services in employment wages of $1500 one thousand five hundred dollars15
or more, or16
II. For more for some portion of a day in each of twenty different calendar17
weeks, whether or not such weeks were consecutive, in either the current or the18
preceding calendar year, had in employment at least one individual (irrespective of19
whether the same individual was in employment in each such day); regardless of20
whether the same individual was in employment each day.21
* * *22
(d)23
* * *24
II. In determining whether or not an employing unit for which service other25
than domestic service is also performed is an employer under Paragraphs (a)(II), (b)26
or (c) of this Subsection, the wages earned or the employment of an employee27
performing domestic service after December 31, 1977, shall not be taken into28
account.29 ENROLLEDHB NO. 984
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III. In determining whether or not an employing unit for which service other1
than agricultural labor is also performed is an employer under Paragraphs (a)(II), (b)2
and (c) of this Subsection, the wages earned or the employment of an employee3
performing service in agricultural labor after December 31, 1977, shall not be taken4
into account. If an employing unit is determined an employer of agricultural labor,5
such employing unit shall be determined to be an employer for the purposes of6
Paragraph (a) of this Subsection.7
(e) With respect to all calendar years beginning on and after January 1, 1972,8
any Any employing unit not an employer by reason of any other Paragraph of this9
Subsection (I) (i) for which, within either the current or preceding calendar year,10
service is or was performed with respect to which such employing unit is liable for11
any Federal tax against which credit may be taken for contributions required to be12
paid into a State state unemployment fund; or (ii) which, as a condition for approval13
of this section for full tax credit against the tax imposed by the Federal14
Unemployme nt Tax Act, is required, pursuant to such Act, to be an "employer"15
under this section;16
* * *17
(h) For purposes of Paragraphs (a)(II) and (d) of this Subsection, if any week18
includes both December 31 and January 1 December thirty-first and January first, the19
days of that week up to January 1 first shall be deemed one calendar week and the20
days beginning January 1 first another such week.21
* * *22
(12)23
* * *24
F. The term "employment" shall include:25
I. Except as excluded by SubParagraph III Subparagraph (III) of this26
Paragraph:27
(a) Service performed after December 31, 1970, by an individual in the28
employ of this state or any of its instrumentalities (or in the employ of this state and29
one or more other states or their instrumentalities);.30 ENROLLEDHB NO. 984
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(b) Service performed after December 31, 1977, in the employ of this state1
or any of its instrumentalities or any political subdivision thereof or any of its2
instrumentalities or any instrumentality of more than one of the foregoing or any3
instrumentality of any of the foregoing and one or more other states or political4
subdivisions or any Indian tribe or tribal unit, provided that such service is excluded5
from "employment" as defined in the Federal Unemployment Tax Act by Section6
3306(c)(7) of that Act.7
II. The term "employment" shall include service performed after December8
31, 1971, by an individual in the employ of a religious, charitable, educational or9
other organization but only if the following conditions are met:10
* * *11
III. For the purposes of Subparagraphs (I) and (II) of this Paragraph the term12
"employment" does not apply to service performed:13
* * *14
(c) Prior to January 1, 1978, in the employ of a school which is not an15
institution of higher education; after December 31, 1977, in In the employ of a16
governmental entity referred to in SubParagraph I Subparagraph (I) of this Paragraph17
if such service is performed by an individual in the exercise of duties:18
* * *19
(f) Prior to January 1, 1978, for a hospital in a state prison or other state20
correctional institution by an inmate of the prison or correctional institution and after21
December 31, 1977, by By an inmate of a custodial or penal institution.22
IV. Notwithstanding the provisions of Subparagraphs (I) or (II) of this23
Paragraph or any other provision of law to the contrary, the term "employment" shall24
include service performed after December 31, 1970, by an individual in the employ25
of the Louisiana State School for the Blind, Southern University System State School26
for the Blind, Louisiana State School for the Deaf and Southern University System27
State School for the Deaf Louisiana School for the Visually Impaired and the28
Louisiana School for the Deaf.29 ENROLLEDHB NO. 984
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V. Service performed after December 31, 1977, by an individual in1
agricultural labor as defined in Subsection (2) of this Section when:2
(a) Such service is performed for a person who:3
* * *4
(iii) However, the individuals performing services referred to in (a), (I) (a)(i)5
and (ii) of this SubParagraph Subparagraph shall not include, after December 31,6
1977, and prior to January 1, 1980, individuals performing agricultural labor who are7
aliens admitted to the United States to perform agricultural labor pursuant to Section8
214(c) and Section 101(a)(15)(H) of the Immigration and Nationality Act.9
(b) For the purposes of this SubParagraph Subparagraph any individual who10
is a member of a crew furnished by a crew leader to perform service in agricultural11
labor for any other person shall be treated as an employee of such crew leader:12
* * *13
VI. The term "employment" shall include domestic service after December14
31, 1977, in a private home, local college club or local chapter of a college fraternity15
or sorority performed for a person who paid cash remuneration of one thousand16
dollars or more after December 31, 1977, in the current calendar year or the17
preceding calendar year to individuals employed in such domestic service in any18
calendar quarter.19
VII.20
* * *21
G. The term "employment" shall include the service of an individual who is22
a citizen of the United States, performed outside the United States after December23
31, 1971, (except in Canada, and in the case of the Virgin Islands after December 31,24
1971, and prior to January 1 of the year following the year in which the United States25
Secretary of Labor approves the unemployment compensation law of the Virgin26
Islands under Section 3304(a) of the Internal Revenue Code of 1954), in the employ27
of an American employer (other than services which are deemed employment under28 ENROLLEDHB NO. 984
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the provisions of Paragraphs (B) and (D) of this Subsection or the parallel provisions1
of another state's law if:2
* * *3
H. The term "employment" shall not include:4
I. After December 31, 1977, except Except as described in Subsection5
(12)(F)(V) of this Section, agricultural labor as defined in Subsection (2) of this6
Section.7
II. After December 31, 1977, except Except as described in Subsection8
(12)(F)(VI) of this Section, domestic service in a private home, local college club,9
or local chapter of a college fraternity or sorority.10
* * *11
§1474. Administrator; Revenue Estimating Conference; "wages"; weekly benefit12
amounts13
* * *14
H. Beginning in the year 1995, each Each September, no earlier than15
September fifth, the Revenue Estimating Conference shall adopt its official16
projection of the state unemployment trust fund balance for September first of the17
next calendar year. Such official projection shall be reported to the Louisiana18
Workforce Commission no later than September thirtieth. The Revenue Estimating19
Conference shall consider all information, including projections and information20
from the United States and state departments of labor, in its analysis for official21
projection of the state unemployment trust fund balance for September first of the22
next calendar year.23
* * *24
§1493. Use and operation; withdrawals25
* * *26
D. Any amount credited to the account of this state pursuant to Section 90327
of the Social Security Act, as amended, which has been appropriated for expenses28
of administration of this Chapter, whether or not such amount has been withdrawn29
from the unemployment trust fund, shall be excluded from the balance of this state30 ENROLLEDHB NO. 984
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in the unemployment compensation fund for the purpose of computation of1
contributions under R.S. 23:1474 and R.S. 23:1536(E)(2) and (3) 1536(D).2
* * *3
§1512. Replacement of funds lost or expended for purposes other than4
administration5
This state recognizes its obligation to replace, and hereby pledges the faith6
of this state that funds will be provided in the future, and applied to the replacement7
of, any moneys monies received after July 1, 1941, from the social security board8
under title Title III of the Social Security Act, any unencumbered balances in the9
employment security administration fund as of that date, any moneys monies10
thereafter granted to this state pursuant to the provisions of the Wagner-Peyser Act,11
and any moneys monies thereafter made available by this state or its political12
subdivisions and matched by moneys monies granted to this state pursuant to the13
provisions of the Wagner-Peyser Act, which the social security board finds have,14
because of any action or contingency, been lost or have been expended for purposes15
other than or in amounts in excess of, those found necessary by the social security16
board for the proper administration of this Chapter. Such moneys monies shall be17
replaced within a reasonable time by moneys monies appropriated by the legislature18
from the general funds of this state to the employment security administration fund19
for expenditure as provided in R.S. 23:1511. The administrator shall report to the20
tax commission, in the same manner as is provided generally for the submission by21
state departments of financial requirements for the ensuing biennium, and the22
governor shall include in his budget report to the next regular session of the23
legislature, the amount required for such replacement. This Section shall not be24
construed to relieve this state of its obligation with respect to funds received prior25
to July 1, 1941, pursuant to the provisions of title III of the Social Security Act.26
§1513. Penalty and interest account27
A.(1) There is hereby created in the employment security administration28
fund an account which shall be known as the penalty and interest account. All29
interest, fines, and penalties, regardless of when they became due and payable,30 ENROLLEDHB NO. 984
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collected from employers and claimants under the provisions of this Chapter1
subsequent to January 1, 1951, shall, notwithstanding provisions of R.S. 23:1491,2
1543, and 1551, be paid into this account, except as otherwise provided by this3
Chapter, and shall at no time be considered to be a part of the unemployment4
compensation fund.5
* * *6
§1532.1. Legislative findings and intent; temporary employer special assessment;7
creation and pledge thereof8
* * *9
G. On and after January 1, 1988, public Public utilities operating in the state10
and whose rates and charges are regulated, may, to the extent that the special11
assessment charged pursuant to this Section was not included as a part of the cost of12
furnishing services, and to the extent that such special assessment when added to the13
unemployment compensation taxes, including Federal Unemployment Tax Act loss14
of credit, solvency taxes, and interest tax exceeds the amount paid by such public15
utility in unemployment compensation taxes, including Federal Unemployment Tax16
Act loss of credit, solvency taxes, and interest tax, during the calendar year 1986 (the17
"excess surcharge"), add such excess surcharge to the sales price of such public18
utility's service and bill same pro rata to the utility's customers in the state.19
* * *20
§1533. Experience rating records; administrator's duty to prepare21
A. The administrator shall prepare and maintain an experience rating record22
for each employer, and shall credit such record with all the contributions paid by him23
with respect to wages paid for the each calendar quarter beginning October 1, 1941,24
and for each calendar quarter thereafter. Nothing in this Chapter shall be construed25
to grant any employer or any individual performing services for him prior claims or26
rights to amounts paid by the employer into the fund. The administrator shall27
terminate the experience rating record of an employer who has ceased to be subject28
to this Chapter, or may do so provided the employer has had no employment in this29
state for a period of three consecutive calendar years. Benefits accruing and paid on30 ENROLLEDHB NO. 984
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and after October 1, 1941, to an individual in accordance with the provisions of this1
Chapter shall be charged against the experience rating records of his base-period2
employers subject to the following limitations:3
* * *4
§1536. Determination of rate; ratio of reserves to payroll as a basis5
A.6
* * *7
B. The administrator shall for the experience-rating year beginning January8
1, 1983, and for each experience-rating year thereafter determine the contribution9
rate of each employer who has met the requirements specified in R.S. 23:1535 on the10
basis of his experience-rating record in accordance with the formula and rate tables11
which follow.12
C. Definitions.13
(1) "Fund balance on computation date" shall mean means the statement14
balance on computation date.15
(2) "Average benefit payout" shall mean means the annual average of the16
benefits charged to the contributing employer's accounts plus any benefits paid out17
based on the contributing employer's wages, but not charged to his account for the18
thirty-six months ending on the computation date.19
(3) "Current benefit payout" shall mean means the benefits charged to the20
contributing employer's accounts plus any benefits paid out based on the contributing21
employer's wages, but not charged to his account for the twelve-month period ending22
on the computation date.23
D. Rate Table.24
Each employer's rate of contribution shall be is as set forth in the rate table25
below and shall be computed as follows:26
(1) The employer's reserve shall be is the total contributions paid on or27
before July thirty-first immediately succeeding the computation date with respect to28
wages paid by the employer on or before the computation date, reduced by benefits29
which were chargeable to the employer's experience-rating record and were paid on30 ENROLLEDHB NO. 984
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or before July thirty-first with respect to weeks of unemployment ending on or1
before the computation date. Such reserve as computed shall be reflected as a2
positive or negative balance.3
(2) For the purpose of this computation, the reserve ratio shall be is the4
percentage derived by dividing the employer's reserve by the employer's average5
annual payroll as defined in R.S. 23:1542(2). Such reserve ratio shall be reflected6
as a positive or negative percentage.7
(3) The rate table shall be is as follows:8
Employer's Reserve Ratio9
NEGATIVE RESERVE RATIO RATE10
999.99 or more 6.0011
500 but less than 999.99 3.1112
300 but less than 500 3.0813
200 but less than 300 3.0514
100 but less than 200 3.0215
30 but less than 100 2.9916
28.0 but less than 30.0 2.9617
26.0 but less than 28.0 2.9318
24.0 but less than 26.0 2.9119
22.0 but less than 24.0 2.8920
20.0 but less than 22.0 2.8621
15.0 but less than 20.0 2.8422
14.0 but less than 15.0 2.3823
13.0 but less than 14.0 2.3724
12.0 but less than 13.0 2.3625
11.0 but less than 12.0 2.3526
10.0 but less than 11.0 2.3427
9.0 but less than 10.0 2.1428
8.0 but less than 9.0 2.1229
7.0 but less than 8.0 2.1130 ENROLLEDHB NO. 984
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6.0 but less than 7.0 2.091
5.0 but less than 6.0 2.082
4.0 but less than 5.0 2.043
3.0 but less than 4.0 2.004
2.0 but less than 3.0 1.945
1.0 but less than 2.0 1.906
0.0 but less than 1.0 1.897
POSITIVE RESERVE RATIO8
less than 0.4 1.859
0.4 but less than 0.8 1.8410
0.8 but less than 1.2 1.8411
1.2 but less than 1.6 1.8312
1.6 but less than 2.0 1.8213
2.0 but less than 2.4 1.8114
2.4 but less than 2.8 1.8015
2.8 but less than 3.2 1.7816
3.2 but less than 3.6 1.7717
3.6 but less than 4.0 1.7618
4.0 but less than 4.4 1.7519
4.4 but less than 4.8 1.7420
4.8 but less than 5.0 1.7321
5.0 but less than 5.2 1.7122
5.2 but less than 5.4 1.7023
5.4 but less than 5.6 1.6424
5.6 but less than 5.8 1.5625
5.8 but less than 6.0 1.3826
6.0 but less than 6.2 1.2627
6.2 but less than 6.4 1.2028
6.4 but less than 6.6 1.0929
6.6 but less than 6.8 1.0330 ENROLLEDHB NO. 984
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6.8 but less than 7.0 1.001
7.0 but less than 7.2 0.882
7.2 but less than 7.4 0.793
7.4 but less than 7.6 0.734
7.6 but less than 7.8 0.705
7.8 but less than 8.0 0.596
8.0 but less than 8.2 0.507
8.2 but less than 8.4 0.448
8.4 but less than 8.6 0.359
8.6 but less than 8.8 0.2910
8.8 but less than 9.0 0.2311
9.0 but less than 9.2 0.2112
9.2 but less than 9.5 0.1513
9.5 or more 0.0914
E.(1) For calendar year 1983 in addition to the contributions required by the15
rate table above, an additional twenty percent of each employer's contributions shall16
be assessed to him as a solvency tax.17
(2) E.(1) If at any time after the second quarter of calendar year 1988 and18
thereafter, the administrator reports, in any calendar quarter, that the fund balance19
projected by the administrator for the next four calendar quarters, together with20
projected contributions to be collected plus amounts otherwise pledged thereto, less21
the amount of benefits projected by the administrator to be paid from the fund during22
said the next four calendar quarters, will result in a fund balance of less than one23
hundred million dollars, there shall be added to the contributions, for the calendar24
quarter beginning six months after the end of the calendar quarter in which said the25
projection is made, required of each employer by the rate table above a solvency tax26
arrived at as follows: The administrator shall determine a ratio, expressed as a27
fraction, the numerator of which is the amount by which the projected fund balance28
during the next four calendar quarters is less than one hundred million dollars and29
the denominator of which is the amount of the projected employer contributions for30 ENROLLEDHB NO. 984
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the calendar quarter beginning six months after the end of the calendar quarter in1
which said the projection is made and this ratio shall be applied as a percentage to2
each employer's contributions for the calendar quarter beginning six months after the3
end of the calendar quarter in which said the projection is made as a solvency tax,4
provided that the aggregate of this added solvency tax for any quarter shall not5
exceed a total of thirty percent of the employer's contributions for that quarter. Prior6
to adding the solvency tax to the contributions as required in this Paragraph, the7
administrator shall notify the House and Senate Committees on Labor and Industrial8
Relations committees on labor and industrial relations and, the House Committee on9
Ways and Means, and the Senate Committee on Revenue and Fiscal Affairs of the10
status of the fund and of his intention to so add the solvency tax. The administrator's11
report shall also contain recommendations of alternative actions which may be taken12
either administratively or legislatively to protect the solvency of the fund. Also prior13
to adding the solvency tax to the contributions as required in this Paragraph, the14
administrator shall conduct within such calendar quarter in which said the projection15
is made a public hearing for informational purposes only after public notice thereof.16
The notice of such hearing shall be published once in the official journal of the state17
at least fifteen days prior to such hearing date.18
(3) (2) If at the computation date in any year the fund balance, including all19
monies in the benefit transfer account, exceeds four hundred million dollars, a ten20
percent reduction in contributions due under the rate table above as provided in21
Subsection D of this Section shall be granted to each employer.22
(4) (3) If, at the computation date in any year, the fund balance, including23
all monies in the benefit transfer account, exceeds one billion four hundred million24
dollars, a ten percent reduction in contributions due under the rate table provided in25
Subsection D of this Section shall be granted to each employer.26
F. 27
* * *28
(2) For interest due on October 1, 1983, any amounts due under Interest due29
pursuant to this Subsection in excess of twelve million dollars shall be paid from the30 ENROLLEDHB NO. 984
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special employment security administration fund up to a maximum of thirty-five1
percent of the balance in the special employment security administration fund as of2
June 1, 1983 first. Each employer will be notified of the contribution due under this3
Subsection by June 30 thirtieth of each year, and such the contribution shall be4
considered delinquent thirty days thereafter.5
* * *6
G. The amounts collected under Subsections E and F pursuant to Subsection7
E of this Section and Subsection B of R.S. 23:1532.1 R.S. 23:1532.1(B) shall not be8
credited to the employer's experience rating account.9
* * *10
§1541. Notice of benefits charged against employer's experience rating record;11
employer's right to contest; application for review; procedure12
A. The administrator shall, not later than October first of each year, render13
a statement to each employer of benefits paid each individual and charged to his14
experience-rating record for the twelve-month period ending the previous June15
thirtieth. However, the administrator shall, effective with the quarter ending16
September 30, 1954, and subsequent calendar quarters, not later than ninety days17
after the close of each calendar quarter, render a statement to each employer of18
benefits paid each individual and charged to his experience-rating record. These19
benefit charges shall be are conclusive and binding upon the employer unless he files20
an application to review the charges setting forth his reasons therefor within thirty21
days after the mailing of the notice to his last known address, or in the absence of22
mailing within twenty-five days after the delivery of the notice. However, any23
benefits paid to employees of experience-rated employers pursuant to Executive24
Orders KBB 2005-34, KBB 2005-46, and KBB 2005-76 shall not be charged to25
employers' experience-rating records.26
* * *27 ENROLLEDHB NO. 984
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§1542. Definition of terms1
As used in R.S. 23:1531 through R.S. 23:1541, the following terms shall have2
the meaning ascribed to them in this Section unless the context clearly indicates3
otherwise:4
(1) "computation Computation date" with respect to rates of contribution for5
experience-rating years beginning prior to January 1, 1949, means the March 316
which precedes the beginning of any such experience-rating year; for experience-7
rating year beginning on January 1, 1949 and subsequent experience-rating years the8
term means the June 30
th
thirtieth which precedes the beginning of any such9
experience-rating year ;.10
(2) "annual Annual pay roll" means the total amount of wages for11
employment paid by the employer during the 12 twelve-consecutive-calendar-month12
period ending on the computation date, and the term "average annual pay roll" means13
the average of the annual taxable pay rolls of an employer for the last three preceding14
12 twelve-consecutive-calendar-month periods ending on the computation date15
preceding the experience-rating year, and the term "pay roll" wherever used in these16
sections shall mean Sections means "annual taxable pay roll" ;.17
(3) "base-period Base-period wages" means the wages paid to an individual18
during his base period for insured work, and on the basis of which the individual's19
benefit rights were determined; determined.20
(4) "base-period Base-period employers" means the employers by whom an21
individual was paid his base-period wages; wages.22
(5) "experience-rating year" prior to January 1, 1949, means the twelve-23
month period beginning October 1 and ending September 30, with the exception of24
the three months transition period beginning October 1, 1948, and ending December25
31, 1948; for the period subsequent to December 31, 1948, the term "experience-26
rating year" "Experience-rating year" means the twelve-month period beginning27
January 1, and ending December 31. January first and ending December thirty-first.28
* * *29 ENROLLEDHB NO. 984
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§1552. Financing benefits paid to employees of nonprofit organizations and of the1
state, its instrumentalities and political subdivisions and Indian tribes or tribal2
units3
* * *4
B.(1) Any such employer which is or becomes subject to this Chapter on or5
after January 1, 1982, including any Indian tribe or Indian tribal unit subject to this6
Chapter on or after December 21, 2000, shall pay contributions as provided for under7
pursuant to this Part unless it elects, in accordance with this Subsection, to pay the8
administrator for the unemployment fund an amount equal to the amount of regular9
and extended benefits paid that is attributable to services in the employ of such10
employer, to individuals for weeks of unemployment which are attributable to the11
effective period of such election, and the liability for reimbursements shall continue12
so long as unemployment benefits are paid which are attributable to the services13
performed in the period of such election even though the employer may subsequently14
elect to become a contributing employer; however, as to nonprofit organizations,15
only one-half of the amount of extended benefits paid shall be reimbursed.16
(2) Any such employer which is, or becomes, subject to this Chapter on17
January 1, 1982, may elect to become liable for payments in lieu of contributions for18
a period of not less than one calendar year beginning with January 1, 1982, provided19
it files with the administrator a written notice of its election within the thirty-day20
period immediately following such date, or within a like period immediately21
following January 1, 1972, whichever occurs later.22
(3) Any such employer which becomes subject to this Chapter after January23
1, 1982, may elect to become liable for payments in lieu of contributions for a24
period of not less than one calendar year beginning with the date on which such25
subjectivity begins by filing a written notice of its election with the administrator not26
later than thirty days immediately following the date notice of the determination of27
such subjectivity was mailed. Any Indian tribe or Indian tribal unit may separately28
elect to become liable for payments in lieu of contributions under and subject to the29
same conditions and manner as provided under this Section by election by the tribe30 ENROLLEDHB NO. 984
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are additions.
for itself and each subdivision, subsidiary, or business enterprise wholly owned by1
any such Indian tribe or by group accounts of individual tribal units.2
* * *3
(5) Any such employer which has been paying contributions under pursuant4
to this Chapter for a period subsequent to January 1, 1972, may change to a5
reimbursable basis by filing with the administrator not later than thirty days prior to6
the beginning of any calendar year a written notice of election to become liable for7
payment in lieu of contributions. Such election shall not be terminable by the8
organization for that and the next year.9
* * *10
§1592. Weekly benefit amount11
* * *12
F. The weekly benefit amount under pursuant to this Section to unemployed13
individuals filing a new claim for benefits on and after the first Monday of January,14
1996, may be modified in accordance with the provisions in R.S. 23:1474. In no15
event shall the weekly amount paid under pursuant to this Section be more than as16
designated in R.S. 23:1474 nor less than ten dollars.17
G. Effective for For any payment of benefits made on or after January 1,18
1997, an individual claimant may elect to deduct and withhold federal income tax19
from such payable benefits, in accordance with a manner prescribed under federal20
law and under a program approved by the secretary of the United States Department21
of Labor. Any such deduction and withholding shall be applied by an amount equal22
to the amount allowable under federal law.23
* * *24
§1600. Benefit eligibility conditions25
An unemployed individual shall be eligible to receive benefits only if the26
administrator finds that:27
* * *28
(2) He has registered for work at, and thereafter has continued to report at,29
an employment office in accordance with such regulations as the administrator may30 ENROLLEDHB NO. 984
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are additions.
prescribe. The administrator may, by regulation, waive or alter either or both of the1
requirements of this Section as to such types of cases or situations with respect to2
which he finds that compliance with such requirements would be oppressive, or3
would be inconsistent with the purposes of this Chapter; but no such regulation shall4
conflict with R.S. 23:1591.5
* * *6
(6)(a) Benefits based on service in employment defined in R.S.7
23:1472(12)(F)(I) (II), (IV), and (VII) shall be payable in the same amount, on the8
same terms and subject to the same conditions as benefits payable on the basis of9
other services subject to this Act; except that:10
(I) (i) With respect to service performed after December 31, 1977, in an11
instructional, research, or principal administrative capacity for any educational12
institution, including institutions of higher education and local public school13
systems, benefits shall not be paid based on such service for any week of14
unemployment commencing during the period between two successive academic15
years, or during a similar period between two regular but not successive terms, or16
during a period of paid sabbatical leave provided for in the individual's contract, to17
any individual if such individual performs such services in the first of such academic18
years (or terms) and if there is a contract or a reasonable assurance that such19
individual will perform services in any such capacity for any educational institution20
in the second of such academic years or terms. The provisions of this Paragraph21
shall include any service performed in an instructional, research, or principal22
administrative capacity including service performed by a temporary or uncertified23
teacher or instructor.24
* * *25
(b) Benefits shall not be paid after December 31, 1977, to any individual on26
the basis of any services, substantially all of which consist of participating in sports27
or athletic events or training or preparing to so participate, for any week which28
commences during the period between two successive sport seasons (or similar29
periods) if such individual performed such services in the first of such seasons (or30 ENROLLEDHB NO. 984
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are additions.
similar periods) and there is a reasonable assurance that such individual will perform1
such services in the later of such seasons (or similar periods).2
(c)(I) Benefits shall not be paid after December 31, 1977, on the basis of3
service performed by an alien unless such the alien is an individual who has been4
lawfully admitted for permanent residence at the time such the services were5
performed, was lawfully present for purposes of performing such services or6
otherwise is permanently residing in the United States under color of law at the time7
such services were performed (including an alien who is lawfully present in the8
United States as a result of the application of the provisions of Section 203(a)(7)*9
or Section 212(d)(5)** of the Immigration and Nationality Act ).10
* * *11
(7) With respect to weeks of unemployment beginning on or after January12
1, 1978, wages for insured work shall include wages paid for previously uncovered13
services. For the purposes of this Subsection, the term "previously uncovered14
services" means services:15
* * *16
Section 2. R.S. 23:1474(J), 1533(C), 1536(A) and (J), and 1543(H) are hereby17
repealed in their entirety.18
SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: