reglab/statecodes huggingface dataset:
2023 Louisiana Laws › Revised Statutes › Title 23 - Labor and Worker's Compensation › §23:1692. Fees and costs against claimants; limitations; penalty

RS 23:1692 - Fees and costs against claimants; limitations; penalty
No individual claiming benefits shall be charged fees or costs of any kind in any proceeding under this Chapter by the board of review, the administrator, or by their representatives, or by any court, but a court may assess costs against the claimant if it determines that the proceedings for judicial review have been instituted or continued frivolously.
Any individual claiming benefits in any proceeding before the administrator or the board of review or their representatives or a court may be represented by counsel or other duly authorized agent; but no such counsel or agents shall either charge or receive for their services more than an amount approved by the administrator.
Any person who violates the provisions of this Section shall, for each offense, be fined not less than fifty dollars nor more than five hundred dollars, or imprisoned for not less than one month nor more than six months, or both.
2023 Louisiana Laws › Revised Statutes › Title 23 - Labor and Worker's Compensation › §23:1712. Violations of provisions, regulations or orders when penalty not otherwise prescribed

RS 23:1712 - Violations of provisions, regulations or orders when penalty not otherwise prescribed
Whoever knowingly violates any provision of this Chapter, or any order, rule, or regulation thereunder and for which a penalty is neither prescribed in this Chapter nor provided by any other applicable statute, shall be fined not less than twenty dollars nor more than two hundred dollars, or imprisoned for not less than ten days nor more than sixty days, or both. Each day such violation continues shall constitute a separate offense.
2023 Louisiana Laws › Revised Statutes › Title 23 - Labor and Worker's Compensation › §23:1714. Penalties

RS 23:1714 - Penalties
A. A civil penalty shall be assessed if benefits are determined to have been overpaid as a result of a fraud disqualification made pursuant to R.S. 23:1601(8) in the amount of twenty dollars or twenty-five percent, whichever is greater, of the total overpayment amount. Except as otherwise provided in Subsection C of this Section and any provisions of law in this state relating to the deposit, administration, release, or disbursement of money in the possession or custody of this state to the contrary notwithstanding, fifteen percent of each such overpayment amount recovered shall be deposited with the Secretary of the Treasury of the United States of America to the credit of the account of this state in the Unemployment Trust Fund established and maintained pursuant to 42 U.S.C.A. §1101, et seq., as amended, and ten percent of each such overpayment amount recovered shall be deposited in the penalty and interest account established by R.S. 23:1513 and used to offset collection expenses.
B. In all other instances, a penalty shall be assessed if the claimant does not voluntarily repay overpaid benefits within thirty days after the claimant's appeal rights have been exhausted and the determination becomes final in the amount of twenty dollars or twenty-five percent, whichever is greater, of the total overpayment debt unless the claimant has entered into a voluntary repayment plan and has timely made all payments required thereby. Penalties collected under this Section shall be deposited in the penalty and interest account established by R.S. 23:1513 and used to offset collection expenses.
C. No penalties may be withheld from amounts recovered by an offset from unemployment compensation benefits.
Acts 1989, No. 442, §1, eff. Jan. 1, 1990; Acts 2012, No. 344, §1.
2023 Louisiana Laws › Revised Statutes › Title 23 - Labor and Worker's Compensation › §23:1721. Alternative remedies for the collection of contributions

RS 23:1721 - Alternative remedies for the collection of contributions
In addition to any of the remedies provided in the various sections of this Chapter, the administrator may, within his discretion, proceed to enforce the collection of any contributions or other payments due under this chapter by means of assessment and executory procedure as set forth in this part.
Added by Acts 1972, No. 336, §1. Acts 1989, No. 350, §2, eff. Jan. 1, 1990.
2023 Louisiana Laws › Revised Statutes › Title 23 - Labor and Worker's Compensation › §23:1722. Determination and notice of liability and contributions due

RS 23:1722 - Determination and notice of liability and contributions due
If an employer fails to make and file any report required by authority of this Chapter or to pay any contributions, interest, penalty or other payments due under this Chapter, or if a report made and filed does not correctly compute the liability of the employer, the administrator shall cause an audit, investigation, or examination to be made to determine the liability, contributions, interest and penalty due by the employer, or if no report has been filed he shall determine the liability, contributions, interest and penalty by estimate or otherwise. Having determined the amount of liability, contributions, interest and penalty due, the administrator shall send a notice by certified or registered mail to the employer at the last known address of the employer setting out the determination of liability, contributions, interest and penalty due and informing the employer of his intent to assess the amount of the determination against the employer after thirty calendar days from the date of the notice and that unless the employer appeals the determination as provided in R.S. 23:1723 within the thirty-day period the assessment shall become final.
Added by Acts 1972, No. 336, §1; Acts 2014, No. 529, §1.
2023 Louisiana Laws › Revised Statutes › Title 23 - Labor and Worker's Compensation › §23:1723. Appeal of determination; procedure; content; delays; hearings

RS 23:1723 - Appeal of determination; procedure; content; delays; hearings
The employer, within the thirty-day period provided by R.S. 23:1722, may appeal the determination of the administrator by sending an appeal to the administrator by certified or registered mail. The appeal shall fully disclose the reasons, together with facts and figures in substantiation thereof, for objecting to the administrator's determination. The administrator shall consider the appeal, and, if timely requested by the employer, shall grant a fair hearing of which a record shall be made before making a final determination on liability and assessment of contributions, interest and penalties due.
Added by Acts 1972, No. 336, §1; Acts 2014, No. 529, §1.
2023 Louisiana Laws › Revised Statutes › Title 23 - Labor and Worker's Compensation › §23:1724. Assessment

RS 23:1724 - Assessment
At the expiration of the thirty-day period provided for in R.S. 23:1722, or at the expiration of such time as may be necessary for the administrator to consider any appeal filed to such notice, the administrator may proceed to assess the contributions, interest and penalty that he determines to be due under this Chapter. This assessment shall be evidenced by a writing in any form suitable to the administrator which states the name of the employer, the amount determined to be due, and the taxable period for which the assessment is due. This writing shall be retained as a part of the administrator's official records. The assessment may confirm or modify the administrator's original determination.
Added by Acts 1972, No. 336, §1; Acts 2014, No. 529, §1.
2023 Louisiana Laws › Revised Statutes › Title 23 - Labor and Worker's Compensation › §23:1725. Notice of assessment; reassessment

RS 23:1725 - Notice of assessment; reassessment
The administrator shall notify the employer of the assessment by sending a notice of assessment by certified or registered mail to the employer's last known address.
Nothing in this part shall be construed so as to deprive the administrator of the right and power to reassess an employer for any report, contributions, interest or penalty in the event a deficiency in the amount of assessment is discovered.
Added by Acts 1972, No. 336, §1.
2023 Louisiana Laws › Revised Statutes › Title 23 - Labor and Worker's Compensation › §23:1726. Legal effect of assessments; when collectible

RS 23:1726 - Legal effect of assessments; when collectible
A. All assessments under this Part shall be tantamount to and the equivalent of judgments of courts. The assessments are final when made subject only to modification by an appeal as provided in R.S. 23:1728 or reassessment as provided in R.S. 23:1725. Assessments are immediately collectible when made and any employer may waive any delays and notices provided for in this Part.
B. No employer against whom an assessment under this Part is in effect and whose right to appeal the assessment is exhausted may submit a bid or proposal for or obtain any contract pursuant to Chapter 10 of Title 38 of the Louisiana Revised Statutes of 1950 and Chapters 16 and 17 of Title 39 of the Louisiana Revised Statutes of 1950. This prohibition shall cease upon payment in full of the amount due under the assessment.
Added by Acts 1972, No. 336, §1; Acts 2012, No. 344, §1.
2023 Louisiana Laws › Revised Statutes › Title 23 - Labor and Worker's Compensation › §23:1727. Recordation and effect of notice of assessment

RS 23:1727 - Recordation and effect of notice of assessment
A. The administrator may cause a copy of the notice of assessment to be filed in the mortgage records of any parish in this state without costs in which the administrator believes that the employer is engaged in business, resided or owns movable or immovable property. The notice of assessment when filed for record shall have the same legal effect as a judgment and shall operate as a first lien, privilege, and mortgage on all of the movable or immovable property of the employer from the date of such filing.
B. The notice of assessment shall not affect liens, privileges, chattel mortgages, security interests under Chapter 9 of the Louisiana Commercial Laws, R.S. 10:9-101 et seq., or mortgages already affecting or burdening such property at the date of such filing; however, such filing shall be sufficient to cover all unpaid contributions, interest, and penalties that may accrue after such filing and the property of such employer shall be subject to seizure and sale for the payment of such contributions, interest, and penalties according to the preference and rank of said lien, privilege, security interest, and mortgage securing their payment.
Added by Acts 1972, No. 336, §1; Acts 1999, No. 49, §1.
2023 Louisiana Laws › Revised Statutes › Title 23 - Labor and Worker's Compensation › §23:1728. Appeals; delays; venue; burden of proof

RS 23:1728 - Appeals; delays; venue; burden of proof
A. When an employer is dissatisfied with the final assessment, he may within thirty days of the date of the notice of assessment file a petition for judicial review of the assessment in either the district court in the parish of East Baton Rouge or in the district court of the parish wherein the employer maintains his principal place of business setting forth allegations of error made by the administrator. The review by the court shall be limited to questions of law, provided that if a hearing has been held the findings of fact by the administrator shall be conclusive if supported by substantial and competent evidence.
B. No court shall have the power to enjoin or suspend the payment of contributions, interest, and penalty during an appeal of an assessment.
Added by Acts 1972, No. 336, §1; Acts 2014, No. 529, §1.
2023 Louisiana Laws › Revised Statutes › Title 23 - Labor and Worker's Compensation › §23:1729. Authority for assessments to be made executory by the courts

RS 23:1729 - Authority for assessments to be made executory by the courts
Assessments being tantamount to and the equivalent of judgments may be made executory in any Louisiana court of competent jurisdiction.
Added by Acts 1972, No. 336, §1.
2023 Louisiana Laws › Revised Statutes › Title 23 - Labor and Worker's Compensation › §23:1730. Procedure for making assessment executory and execution thereof

RS 23:1730 - Procedure for making assessment executory and execution thereof
The administrator may file an ex parte petition complying with Article 891 of the Code of Civil Procedure together with a copy of the notice of assessment annexed praying that the assessment be made executory. The court shall immediately render and sign this judgment making the assessment of the administrator executory.
The assessment thus made executory may be executed and enforced immediately as if it had been a judgment of that court rendered in an ordinary proceeding.
Added by Acts 1972, No. 336, §1.
2023 Louisiana Laws › Revised Statutes › Title 23 - Labor and Worker's Compensation › §23:1731. Injunction to arrest execution of assessment made executory

RS 23:1731 - Injunction to arrest execution of assessment made executory
The execution of an assessment made executory under this part may be arrested by injunction only if the judgment is extinguished or otherwise legally unenforceable. No temporary restraining order or a preliminary writ of injunction may be issued, however, unless the applicant therefor furnishes security in an amount of one and one-half times the amount of the assessment including contributions, interest and penalty.
Added by Acts 1972, No. 336, §1.
2023 Louisiana Laws › Revised Statutes › Title 23 - Labor and Worker's Compensation › §23:1732. Prescription of assessments as judgments

RS 23:1732 - Prescription of assessments as judgments
Assessments under this part being tantamount to and the equivalent of judgments shall not be subject to the running of any prescription other than such prescription as would run against a judgment in favor of the State of Louisiana in accordance with the constitution and laws of the state.
Added by Acts 1972, No. 336, §1.
2023 Louisiana Laws › Revised Statutes › Title 23 - Labor and Worker's Compensation › §23:1733. Offset of assessments against tax refunds

RS 23:1733 - Offset of assessments against tax refunds
A. The administrator may file with the secretary of the Department of Revenue a claim of offset in accordance with Part IV of Chapter 1 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950 against any refund or overpayment of Louisiana individual income tax in which an employer has an interest if the assessment against the employer has been made executory as provided by R.S. 23:1730.
B. The administrator may file with the secretary of the Department of Revenue a written claim of offset against any refund or overpayment of Louisiana corporate income or franchise tax due to an employer if the assessment has been made executory as provided in R.S. 23:1730. Upon receipt of the claim of offset the secretary shall remit to the administrator the amount of the claim that can be paid out of the corporate income or franchise tax refund or overpayment and shall notify the employer of the action taken.
Acts 1986, No. 597, §1, eff. July 6, 1986.
2023 Louisiana Laws › Revised Statutes › Title 23 - Labor and Worker's Compensation › §23:1740. Alternative remedies for collection of benefit overpayments

RS 23:1740 - Alternative remedies for collection of benefit overpayments
In addition to any of the remedies provided in this Chapter, the administrator may proceed to enforce the collection of any overpayments or other payments due under this Chapter by means of assessment and executory procedure as set forth in this Subpart.
Acts 1989, No. 350, §1, eff. Jan. 1, 1990.
2023 Louisiana Laws › Revised Statutes › Title 23 - Labor and Worker's Compensation › §23:1740.1. Costs of proceedings and other fees not required from administrator

RS 23:1740.1 - Costs of proceedings and other fees not required from administrator
The administrator shall not be required to furnish any court bond, nor to make a deposit for or pay any costs of court in any legal proceedings, nor to pay any costs or fees in connection with the recordation in the mortgage records of any parish of a sworn statement showing the amount of overpayment and penalties in default by a claimant. No clerk of any court, sheriff, recorder of mortgages, or any other public official shall fail or refuse to perform any service in connection with proceedings brought by the administrator on the ground that costs have not been advanced or guaranteed, nor shall they be entitled to charge for any certified copies of any document which they shall be required to furnish on request of the administrator.
Acts 1989, No. 350, §1, eff. Jan. 1, 1990.
2023 Louisiana Laws › Revised Statutes › Title 23 - Labor and Worker's Compensation › §23:1741. Assessment

RS 23:1741 - Assessment
At the expiration of the delay periods as provided in R.S. 23:1629 through 1634, or at the expiration of such additional time as may be necessary to consider any application for waiver of overpayment as provided in R.S. 23:1713(B), the administrator shall proceed to assess an overpayment that he determines to be due pursuant to this Chapter. This assessment shall be evidenced by a writing in any form suitable to the administrator which states the name of the claimant and the amount determined to be due. This writing shall be retained as a part of the administrator's official records.
Acts 1989, No. 350, §1, eff. Jan. 1, 1990; Acts 2018, No. 314, §1.
2023 Louisiana Laws › Revised Statutes › Title 23 - Labor and Worker's Compensation › §23:1742. Notice of assessment; reassessment

RS 23:1742 - Notice of assessment; reassessment
A. (1) The administrator shall notify the claimant of the assessment by sending a notice of assessment by the method of delivery of correspondence previously chosen by the claimant, whether electronically, by first class, certified, or registered mail to the claimant's or his authorized representative's last known address.
(2) If a claimant has not chosen a method of delivery of correspondence, the administrator shall send the notice of assessment by certified or registered mail.
B. Nothing in this Subpart shall be construed so as to deprive the administrator of the right and power to assess a claimant for any overpayment or penalty in the event a deficiency in the amount of assessment is discovered.
Acts 1989, No. 350, §1, eff. Jan. 1, 1990; Acts 2018, No. 329, §1.
2023 Louisiana Laws › Revised Statutes › Title 23 - Labor and Worker's Compensation › §23:1743. Legal effect of assessments; when collectible

RS 23:1743 - Legal effect of assessments; when collectible
All assessments under this Subpart shall be tantamount to and the equivalent of judgments of courts. The assessments are final when made subject only to modification by an appeal as provided in R.S. 23:1629 through 1634 or reassessment as provided in R.S. 23:1742. Assessments are immediately collectible when made and any claimant may waive any delays and notices provided for in this Subpart.
Acts 1989, No. 350, §1, eff. Jan. 1, 1990.
2023 Louisiana Laws › Revised Statutes › Title 23 - Labor and Worker's Compensation › §23:1744. Recordation and effect of notice of assessment

RS 23:1744 - Recordation and effect of notice of assessment
The administrator may cause a copy of the notice of assessment to be filed in the mortgage records of any parish in this state without costs in which the administrator believes that the claimant resides or owns real property, which notice of assessment when filed for record shall have the same legal effect as a judgment and shall operate as a first lien, privilege, and mortgage on all of the real property of the claimant from the date of such filing.
Acts 1989, No. 350, §1, eff. Jan. 1, 1990.
2023 Louisiana Laws › Revised Statutes › Title 23 - Labor and Worker's Compensation › §23:1745. Authority for assessment to be made executory

RS 23:1745 - Authority for assessment to be made executory
Assessments being tantamount to and the equivalent of judgments may be made executory in any Louisiana court of competent jurisdiction.
Acts 1989, No. 350, §1, eff. Jan. 1, 1990.
2023 Louisiana Laws › Revised Statutes › Title 23 - Labor and Worker's Compensation › §23:1746. Procedure for making assessment executory and execution thereof

RS 23:1746 - Procedure for making assessment executory and execution thereof
A. The administrator may file an ex parte petition complying with Article 891 of the Code of Civil Procedure along with a copy of the notice of assessment annexed praying that the assessment be made executory. The court shall immediately render and sign this judgment making the assessment of the administrator executory.
B. The assessment thus made executory may be executed and enforced immediately as if it had been a judgment of that court rendered in an ordinary proceeding.
Acts 1989, No. 350, §1, eff. Jan. 1, 1990.
2023 Louisiana Laws › Revised Statutes › Title 23 - Labor and Worker's Compensation › §23:1747. Injunction to arrest execution of assessment made executory

RS 23:1747 - Injunction to arrest execution of assessment made executory
The execution of an assessment made executory under this Subpart may be arrested by injunction only if the judgment is extinguished or otherwise legally unenforceable.
Acts 1989, No. 350, §1, eff. Jan. 1, 1990.
2023 Louisiana Laws › Revised Statutes › Title 23 - Labor and Worker's Compensation › §23:1748. Prescription of assessments as judgments

RS 23:1748 - Prescription of assessments as judgments
Assessments under this Subpart being tantamount to and equivalent to judgments shall not be subject to the running of any prescription other than such prescription as would run against a judgment in favor of the state of Louisiana in accordance with the constitution and laws of this state.
Acts 1989, No. 350, §1, eff. Jan. 1, 1990.
2023 Louisiana Laws › Revised Statutes › Title 23 - Labor and Worker's Compensation › §23:1749. Offset of assessments against tax refunds

RS 23:1749 - Offset of assessments against tax refunds
A. After exhaustion or prescription of appeal rights of the claimant, under R.S. 23:1629 et seq., as to the liability for any overpayment, the administrator may file with the secretary of the Department of Revenue a claim of offset in accordance with Part IV of Chapter 1 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950 against any refund or overpayment of Louisiana individual income tax in which a claimant has an interest.
B. The administrator may file with the secretary of the Department of Revenue a written claim of offset against any refund or overpayment of Louisiana income tax due to a claimant. Upon receipt of the claim of offset, the secretary may remit to the administrator the amount of the claim that can be paid out of the individual or other tax refund or overpayment and shall notify the claimant of the action taken.
Acts 1989, No. 350, §1, eff. Jan. 1, 1990; Acts 1995, No. 492, §1, eff. June 17, 1995.
2023 Louisiana Laws › Revised Statutes › Title 23 - Labor and Worker's Compensation › §23:1749.1. Definitions

RS 23:1749.1 - Definitions
For purposes of R.S. 23:1749.1 through 1749.8, the following terms shall have the meaning ascribed to them in this Section:
(1) "License" means any recreational license to fish or hunt in Louisiana.
(2) "Licensee" means any individual holding a license.
(3) "Licensing authority" means the Department of Wildlife and Fisheries.
(4) "Obligor" means any individual legally obligated to repay an overpayment of unemployment compensation benefits fraudulently obtained pursuant to R.S. 23:1601(8), who has failed to make required repayment for ninety or more days.
(5) "Overpayment" means a final determination issued pursuant to R.S. 23:1713(A).
(6) "Suspension" means a temporary revocation of a license for an indefinite period of time or the denial of an application for issuance or renewal of a license.
Acts 2012, No. 263, §1.
2023 Louisiana Laws › Revised Statutes › Title 23 - Labor and Worker's Compensation › §23:1749.2. Notice of overpayment delinquency; suspension of license

RS 23:1749.2 - Notice of overpayment delinquency; suspension of license
A. The commission may send by certified mail, return receipt requested, a notice of overpayment delinquency to an obligor informing the obligor of the commission's intention to submit his name to the licensing authority for suspension of his license. If an obligor holds multiple licenses, the commission may issue a single notice of its intention to submit multiple suspensions.
B. A notice of overpayment delinquency shall include all of the following:
(1) A summary of the obligor's right to file a written objection to the suspension of his license, including the time within which the objection shall be filed and the address where the objection shall be filed.
(2) A brief description of an administrative hearing and location of the hearing if the obligor timely files a written objection.
(3) The address and telephone number to which the obligor may respond.
(4) A statement of the amount of the past-due overpayment.
(5) A brief summary of all requirements the obligor shall meet to come into compliance or to forestall the suspension.
Acts 2012, No. 263, §1.
2023 Louisiana Laws › Revised Statutes › Title 23 - Labor and Worker's Compensation › §23:1749.3. Objection to suspension of license

RS 23:1749.3 - Objection to suspension of license
A. Within twenty days after receipt of the notice of overpayment delinquency, the obligor may file a written objection with the commission requesting an administrative hearing to determine whether he is in compliance with the cited overpayment obligation.
B. If the obligor does not timely file a written objection or enter into a written agreement with the commission to make periodic payments on an overpayment, the commission shall certify that the obligor is noncompliant to the licensing authority for license suspension.
Acts 2012, No. 263, §1.
2023 Louisiana Laws › Revised Statutes › Title 23 - Labor and Worker's Compensation › §23:1749.4. Administrative hearing

RS 23:1749.4 - Administrative hearing
Upon receipt of a timely written objection, the commission shall conduct an administrative hearing in accordance with the procedures provided in R.S. 23:1629. The hearing may be conducted by telephone or other electronic media. The sole issue at the administrative hearing shall be whether the obligor is in compliance with his obligation to repay an overpayment or whether the obligor has failed to make required repayment for more than ninety days. The obligor may appeal the decision issued by judicial review in accordance with the procedures provided in R.S. 23:1634.
Acts 2012, No. 263, §1.
2023 Louisiana Laws › Revised Statutes › Title 23 - Labor and Worker's Compensation › §23:1749.5. Certification of noncompliance

RS 23:1749.5 - Certification of noncompliance
The commission may certify electronically to the licensing authority that a licensee is not in compliance with an overpayment obligation in the event of any of the following:
(1) The obligor has not timely filed an objection to the notice of overpayment delinquency and more than twenty days have passed after service of the notice of overpayment delinquency.
(2) The obligor has timely filed an objection to the notice of overpayment delinquency and an adverse decision or order was issued after the administrative hearing, rehearing, or judicial review and all legal delays have lapsed.
Acts 2012, No. 263, §1.
2023 Louisiana Laws › Revised Statutes › Title 23 - Labor and Worker's Compensation › §23:1749.6. Suspension of license

RS 23:1749.6 - Suspension of license
A. Within thirty days after receipt of a certification of noncompliance from the commission, the licensing authority shall suspend the license of all licensees named therein.
B. The licensing authority shall specify a date of suspension, which date shall be within thirty days from the licensing authority's receipt of the certification of noncompliance.
Acts 2012, No. 263, §1.
2023 Louisiana Laws › Revised Statutes › Title 23 - Labor and Worker's Compensation › §23:1749.7. Subsequent compliance with overpayment obligation; compliance releases

RS 23:1749.7 - Subsequent compliance with overpayment obligation; compliance releases
A. An obligor shall be considered to be in subsequent compliance with an overpayment obligation when all of the following occur:
(1) The obligor is up to date with all overpayment obligations.
(2) All past-due overpayment obligations have been paid or if the obligor agreed to a periodic payment schedule with the commission, the obligor has made timely periodic payments in accordance with the terms of that agreement for at least ninety days.
B. At the request of an obligor who is in subsequent compliance with Subsection A of this Section, the commission shall electronically issue a compliance release certificate indicating that the obligor is eligible to have his license reissued.
Acts 2012, No. 263, §1.
2023 Louisiana Laws › Revised Statutes › Title 23 - Labor and Worker's Compensation › §23:1749.8. Reissuance of license

RS 23:1749.8 - Reissuance of license
The licensing authority shall issue, reissue, renew, or otherwise extend an obligor's license, in accordance with any applicable reinstatement fees or applicable rules, upon receipt of a certified copy of a compliance release from the commission.
Acts 2012, No. 263, §1.
2023 Louisiana Laws › Revised Statutes › Title 23 - Labor and Worker's Compensation › §23:1761. Definitions

RS 23:1761 - Definitions
As used in this Chapter, the following terms shall have the meanings hereinafter ascribed to them:
(1) "Client" means an employer who obtains services on all or a majority of its work force or labor from a professional employer organization.
(2) "Covered employee" means a person having a co-employment relationship with both a PEO and the PEO's client pursuant to an executed PEO service agreement.
(3) "Co-employment relationship" means an employment relationship whereby both the client and the PEO have an employer/employee relationship with the covered employee and the direction and control of the covered employee is shared by or allocated between the client and the PEO pursuant to a PEO service agreement.
(4) "Experience rating" shall have the meaning assigned to it under the Employment Security Law.
(5) "Independent contractor" means a person who, for the purposes of the Employment Security Law, satisfies the exception provided in R.S. 23:1472(12)(E).
(6) "Person" means an individual, association, partnership, corporation, limited liability company, or other entity.
(7) "Professional Employer Organization" or "PEO" means any person that offers professional employer services pursuant to a professional employer services agreement with a client, including but not limited to administrative services organizations and employee leasing organizations that provide services pursuant to a PEO agreement. Such PEO shall be considered an employer for purposes of this Chapter.
(8) "Professional employer services agreement" or "PEO services agreement" means an agreement between a professional employer organization and a client pursuant to which the professional employer organization will upon execution of the agreement co-employ a substantial part of a client's workforce and undertake specified responsibilities as an employer for all covered employees that are co-employed by the agreement between the professional employer organization and the client.
(9) "Staffing service" means any person or entity, other than a professional employer organization, that supplies workers to a client to support or supplement the client's workforce. It includes temporary staffing services and leasing companies that supply employees to clients in special work situations such as employee absences, temporary worker shortages, seasonal workloads, and special assignments and projects, and other similar work situations.
(10) "Temporary employee" is an employee, whether called temporary employee or leased employee, who is recruited by a staffing service or employee leasing company, is assigned to a client by such service or company, and is expected to return to the staffing service or leasing company for reassignment at the end of duties at the client company.
(11) "UI tax account" means a state unemployment tax account.
Acts 2001, No. 1150, §2, eff. Jan. 1, 2002; Acts 2012, No. 786, §1.
2023 Louisiana Laws › Revised Statutes › Title 23 - Labor and Worker's Compensation › §23:1762. Exemptions and exceptions

RS 23:1762 - Exemptions and exceptions
A. This Part shall not apply to the following:
(1) Labor organizations as defined by the National Labor Relations Act.
(2) Staffing services.
(3) Temporary employment arrangements.
(4) Independent contractors.
(5) Political subdivisions of the state or the United States and any of their programs or agencies.
B.(1) This Part shall not prohibit a client who is party to a collective bargaining agreement from contracting with a PEO, if the union consents to such agreement.
(2) A PEO arrangement shall have no effect on collective bargaining agreements that are in existence prior to the PEO arrangement.
C. This Part shall not apply to contracts for services where no co-employment relationship exists and neither party represents such services as being PEO services.
D.(1) This Part does not exempt a client of a registered PEO or a covered employee from any other license requirements imposed under local, state, or federal law.
(2) A covered employee who is licensed, registered, or certified under law is considered to be an employee of the client for purposes of that license, registration, or certification.
(3) A registered PEO is not engaged in the unauthorized practice of an occupation, trade, or profession that is licensed, certified, or otherwise regulated by a governmental entity solely by entering into a professional employer services agreement with a client or co- employing an employee of such a client.
Acts 2001, No. 1150, §2, eff. Jan. 1, 2002.
2023 Louisiana Laws › Revised Statutes › Title 23 - Labor and Worker's Compensation › §23:1764. Registration

RS 23:1764 - Registration
A. Except as provided in R.S. 23:1762(D), no person shall engage in the business of or act as a PEO or provide, or offer to provide, PEO services, unless it is validly registered as is provided for in this Part.
B. No person shall be validly registered if he fails to provide to the administrator all of the information required by this Part, or if he provides false or misleading information.
C. The administrator may bring an action to enjoin or restrain any person who is in violation of the provisions of this Section.
Acts 2001, No. 1150, §2, eff. Jan. 1, 2002.
2023 Louisiana Laws › Revised Statutes › Title 23 - Labor and Worker's Compensation › §23:1765. Application for registration

RS 23:1765 - Application for registration
A. Every applicant for an initial and a renewal PEO registration shall file with the administrator a completed application on a form prescribed by rules and regulations of the administrator and shall remit an annual registration fee. Renewal applications and fees remitted later than thirty days after the PEO's anniversary date may be subject to a penalty not to exceed five hundred dollars.
B. The contents of a PEO application shall include:
(1) Identification of applicant:
(a) If an individual, the name and address of the individual. Any such applicant shall have reached the full age of majority.
(b) If a partnership, the applicant shall state the names and home addresses of all controlling persons in the partnership. If a limited partnership, the partnership shall also produce a certified copy of its certificate of limited partnership.
(c) If a corporation, the applicant shall state the names and home addresses of all officers and directors and of all other controlling persons of the corporation. The applicant shall include a certified copy of its articles of incorporation.
(d) If a limited liability company, the applicant shall state the names and home addresses of all members and indicate which members are managers or controlling persons of the company. The applicant shall include a copy of the articles of organization and any operating agreement of the type defined in R.S. 12:1301(16). The limited liability company shall also produce a certified copy of its certificate of organization.
(2) The address of its principal place of business in this state and the addresses of any other offices within this state through which the applicant intends to conduct business as a PEO.
(3) Such other information which the administrator deems necessary and requires by rule or regulation to establish that the applicant or the controlling persons thereof are of good moral character, business integrity, and financial responsibility.
(4) A verification of the information contained in the application by an officer or authorized representative of the applicant in a form prescribed by the administrator.
C. The administrator shall promulgate rules and regulations for registration and renewal fees not to exceed those reasonably necessary to administer the registration and renewal requirements of this Part.
Acts 2001, No. 1150, §2, eff. Jan. 1, 2002.
2023 Louisiana Laws › Revised Statutes › Title 23 - Labor and Worker's Compensation › §23:1766. Rejection of application for registration

RS 23:1766 - Rejection of application for registration
A. The administrator may reject an application for registration under any of the following conditions:
(1) The application is not fully completed, properly executed, or is otherwise deficient on its face.
(2) The documents required to supplement the application are not included in the application packet.
(3) The applicant, or any person named in the application, has made a material misrepresentation in the application.
B. The administrator shall furnish the applicant with a written statement of the reason for rejecting or revoking an application. The applicant may request a hearing before the administrator within thirty days of mailing of the written statement.
Acts 2001, No. 1150, §2, eff. Jan. 1, 2002; Acts 2014, No. 529, §1.
2023 Louisiana Laws › Revised Statutes › Title 23 - Labor and Worker's Compensation › §23:1767. Terms of registration; renewal; revocation

RS 23:1767 - Terms of registration; renewal; revocation
A. Any registration issued hereunder shall remain in force for one year from the date of the issuance of registration unless revoked by the administrator for good cause.
B. Thirty days prior to the expiration of its registration, any registrant desiring to continue to offer or provide PEO services may submit an application for renewal of registration on a form and with such supplemental material as may be prescribed by the administrator.
C. A registration may be revoked or an application for renewal of registration may be rejected by the administrator for any of the grounds enumerated in R.S. 23:1766(A) or for a willful failure of the PEO to comply with the provisions of this Chapter.
D. A PEO shall have a right to an administrative hearing before an objective party prior to the cancellation or nonrenewal of its registration. The administrator shall furnish the applicant with a written statement of the reason for revoking a registration or rejecting an application. The applicant may request a hearing before the administrator within thirty days of mailing of the written statement.
Acts 2001, No. 1150, §2, eff. Jan. 1, 2002; Acts 2014, No. 529, §1.
2023 Louisiana Laws › Revised Statutes › Title 23 - Labor and Worker's Compensation › §23:1768. Professional employer services agreement requirements

RS 23:1768 - Professional employer services agreement requirements
Every professional employer services agreement ("PEO agreement") shall comply with the following requirements:
(1) The agreement shall be in writing and executed by both the PEO and the client.
(2) The agreement shall have an initial term of at least one year or, in the absence of an initial term of one year, the agreement shall clearly indicate that the intent is for the agreement to be ongoing rather than temporary.
(3) The agreement shall provide that the client retains control over its business enterprise and exercises direction and control over the covered employees as to the manner and method of work done in furtherance of the client's business, but that authority and responsibility as to other employment matters, including but not limited to hiring, firing, discipline, and compensation are allocated to and shall be between the PEO and the client.
(4) The agreement shall specifically provide for and allocate responsibility between the PEO and the client company with regard to the procurement and maintenance of workers' compensation insurance covering their liability for workers' compensation benefits and group health insurance to or with respect to the employees covered by the professional services agreement.
(5) The agreement shall state specifically that the agreement is executed between the parties subject to the provisions of this Part.
Acts 2001, No. 1150, §2, eff. Jan. 1, 2002.
2023 Louisiana Laws › Revised Statutes › Title 23 - Labor and Worker's Compensation › §23:1769. Electronic registration; registration through an approved assurance organization

RS 23:1769 - Electronic registration; registration through an approved assurance organization
A. The administrator is authorized, to the extent practical, to accept the electronic filing of a PEO registration that is in conformance with the Louisiana Uniform Electronic Transactions Act, R.S. 9:2601 et seq., including applications, documents, reports, and other filings required by this Part.
B. The administrator is further authorized, to the extent practical, to provide for the acceptance of electronic filings and other assurance documents by an independent and qualified assurance organization approved by the commissioner that provides satisfactory assurance of compliance with the applicable provisions of this Part. The administrator may permit a PEO to authorize such an approved assurance organization to act on the PEO's behalf in complying with the registration requirements of this Part, including the electronic filing of applications, documents, reports, registration fees, and other information. Use of such an approved assurance organization shall be optional and not mandatory for any PEO.
C. Nothing in this Section shall limit or change the authority of the administrator to register or terminate the registration of a PEO or to investigate or enforce any provision of this Part.
Acts 2012, No. 387, §2.
2023 Louisiana Laws › Revised Statutes › Title 23 - Labor and Worker's Compensation › §23:1771. Definitions

RS 23:1771 - Definitions
For the purposes of this Part, the following terms have the meanings ascribed to them:
(1) "Applicant" means any association, corporation, estate, firm, individual, joint venture, limited liability company, partnership, receiver, syndicate, trust, or any other entity, combination, or group that submits or arranges through a representative for the submission of an application to request a voluntary disclosure agreement for a tax administered by the commission.
(2) "Application" means a completed application to request a voluntary disclosure agreement and all supplemental information including but not limited to cover letters, schedules, reports, and any other documents that provide evidence of the applicant's qualification for a voluntary disclosure agreement. Supplemental information requested by the commission and timely provided by the applicant shall be considered part of the application.
(3) "Application date" means the date a fully completed application requesting a voluntary disclosure agreement is received by the commission. Supplemental information requested by the department and timely provided by the applicant shall not extend or delay the application date.
(4) "Commission" means the Louisiana Workforce Commission.
(5) "Look-back period" means a period for which a qualified applicant agrees to disclose and pay the tax and other amounts due. In accordance with the Federal Unemployment Tax Act (FUTA), 26 U.S.C. 3303(a), the look-back period shall include the entire three-year experience rating period for unemployment taxes for the commission.
(6) "Penalty" means any specific penalty imposed as a result of the failure of the taxpayer to correctly classify a worker or class of workers, if not otherwise specifically excluded.
(7) "Secretary" means the secretary of the Louisiana Workforce Commission.
Acts 2021, No. 297, §1, eff. Jan. 1, 2022; Acts 2022, No. 406, §1.
2023 Louisiana Laws › Revised Statutes › Title 23 - Labor and Worker's Compensation › §23:1773. Louisiana Voluntary Disclosure Program

RS 23:1773 - Louisiana Voluntary Disclosure Program
A.(1) The Louisiana Voluntary Disclosure Program is established as a process of reporting undisclosed liabilities for unemployment taxes administered by the Louisiana Workforce Commission that would have been due for workers who were not classified as employees. The Louisiana Voluntary Disclosure Program authorizes taxpayers to confidentially enter into agreements and voluntarily pay unemployment taxes and penalties with no interest.
(2) In order to be admitted to the program, an employer shall obtain and produce a certificate proving he has obtained workers' compensation coverage for his employees.
(3) The following employers shall not be eligible to participate in the program:
(a) Employers who are currently under audit concerning the classification of the classes of workers by the Internal Revenue Service, the United States Department of Labor, or a state government entity.
(b) Employers who are contesting in court or in an administrative proceeding the classification of the class or classes of workers from a previous audit by the Internal Revenue Service, the United States Department of Labor, the Department of Revenue, or the Louisiana Workforce Commission.
(4) No worker who performs services that are statutorily excluded from the definition of covered employment provided for in R.S. 23:1472 shall be eligible for reclassification as an employee.
(5) The provisions of this Section shall not apply to either of the following:
(a) Any service performed in the employ of a state, and political subdivision of the state, or of an Indian tribe, or any instrumentality of the state, any political subdivision of the state, or any Indian tribe, which is wholly owned by one or more states, political subdivisions, or Indian tribes, but only if the service is excluded from employment as defined in the Federal Unemployment Tax Act.
(b) Any service performed by an individual in the employ of a religious, charitable, educational, or other organization, but only if the service is excluded from employment as defined in the Federal Unemployment Tax Act.
B. The Louisiana Workforce Commission shall promulgate rules and regulations necessary for the administration of the Louisiana Voluntary Disclosure Program.
Acts 2021, No. 297, §1, eff. Jan. 1, 2022; Acts 2022, No. 406, §1.
2023 Louisiana Laws › Revised Statutes › Title 23 - Labor and Worker's Compensation › §23:2021. Equal Pay Commission; creation; purposes

RS 23:2021 - Equal Pay Commission; creation; purposes
A. There is hereby created the Equal Pay Commission, hereafter referred to as the "commission".
B. The purpose of the commission is to serve as a collaborative working group to make a full and complete study of:
(1) The extent of wage disparities, in both the public and private sector, between men and women, and between minorities and non-minorities.
(2) Those factors which cause, or which tend to cause, such disparities, including segregation of women and men, and of minorities and non-minorities across and within occupations; payment of lower wages for occupations traditionally dominated by women and minorities; child-rearing responsibilities; and education and training.
(3) The consequences of such disparities on the economy and on affected families.
(4) Actions, including proposed legislation, that are likely to lead to the elimination and prevention of such disparities.
Acts 2004, No. 795, §1.