The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Jerry J. Guillot.
DIGEST
SB 461 Original 2020 Regular Session Reese
Proposed law, relative to unemployment compensation, provides that during calendar year 2020,
each employer's first, second and third quarter wage and tax reports, along with any contributions
pertaining thereto, shall be deferred until two months after their regular quarterly due dates. Further
fourth quarter wage and tax reports, along with any contributions pertaining thereto, shall remain due
and payable by their regular quarterly due date.
Proposed law provides that benefits paid to employees of experience-rated employers pursuant to
Proclamations JBE 2020-27 and JBE 2020-29 shall not be charged against the experience rating
records of a claimant's base period employer. Provides that if any federal funds are received as
reimbursement for benefits paid in accordance with these proclamations and otherwise chargeable
to employers pursuant to present law, such amount shall be applied toward the unemployment
compensation trust fund.
Present law provides that with regard to any benefits paid to unemployed individuals pursuant to
Executive Orders KBB 2005-34, KBB 2005-46, and KBB 2005-76 and hurricane-related layoffs,
such benefits chargeable to the accounts of employers pursuant to present law required to be
reimbursed under present law, such reimbursement shall not be recouped. In the event that any
employer pursuant to present law was insured by private entities offering any form of insurances,
bonds, certificates of deposit, or any other form of guarantee against unemployment claims
chargeable to the employer's account, the state shall have the right to recoup such funds from those
private entities or their insurer for repayment of funds paid out of the unemployment compensation
trust fund for any unemployment claims covered in present law.
Proposed law provides that with regard to any benefits paid to unemployed individuals pursuant to
Proclamations JBE 2020-27 and JBE 2020-29, such benefits shall not be chargeable to the accounts
of employers pursuant to present law and nor required to be reimbursed under present law, such
reimbursement shall not be recouped. In the event that any employer pursuant to present law was
insured by private entities offering any form of insurances, bonds, certificates of deposit, or any other
form of guarantee against unemployment claims chargeable to the employer's account, the state shall
have the right to recoup such funds from those private entities or their insurer for repayment of funds
paid out of the unemployment compensation trust fund for any unemployment claims covered in
present law. Provides that if any federal funds are received as reimbursement for benefits paid in
accordance with these proclamations and otherwise chargeable to employers pursuant to present law,
such amount shall be applied toward the unemployment compensation trust fund.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Amends R.S. 23:1552(C)(7) and 1553(C); adds R.S. 23:1531(D) and 1533(A)(5))