2023 Louisiana Laws › Revised Statutes › Title 23 - Labor and Worker's Compensation › §23:1474. Administrator; Revenue Estimating Conference; "wages"; weekly benefit amounts

RS 23:1474 - Administrator; Revenue Estimating Conference; "wages"; weekly benefit amounts
A. This Section shall be applicable for purposes of R.S. 23:1531, 1532, 1533 through 1542, and 1592.
B. As used in this Section, the following terms shall have the meaning ascribed to them as follows:
(1) "Applied trust fund balance range" means the applicable range under the table in Subsection I of this Section applied by the administrator after the administrator applies the comparative balance under Paragraph (G)(3) of this Section. Any reference to the year of the applied trust fund balance range shall be the next calendar year beginning January first subsequent to the September in which the Revenue Estimating Conference adopts its official projection.
(2) "Comparative balance" means the lesser amount of the balance of the state unemployment trust fund as certified by the United States Treasury as of September first in the current calendar year or as projected by the Revenue Estimating Conference for the September first of the next calendar year. Any reference to the year of the comparative balance shall be that of the next calendar year beginning January first subsequent to such September in which the Revenue Estimating Conference adopts its official projection.
(3) "Official projection" means the projected amount adopted by the Revenue Estimating Conference as the state unemployment trust fund balance for September first of the next calendar year.
C. Pursuant to the official projection of the unemployment trust fund balance adopted by the Revenue Estimating Conference, the administrator shall apply the maximum dollar amount of "wages", the maximum weekly benefit amount, with any applicable discounts under R.S. 23:1592, and the formula for computation of benefits as designated in the following procedures in accordance with the table in Subsection I of this Section in its entirety.
D. If there is no change in the applied trust fund balance range for the next calendar year compared to the applied trust fund balance range of the current calendar year under the table in Subsection I of this Section, the administrator shall apply the same procedure for the applied trust fund balance range for such next calendar year as is applied for the current calendar year under Paragraph (G)(3) of this Section.
E. For the purposes of this Section, the term "employment" shall include service constituting employment under any unemployment compensation law of another state.
F.(1) "Wages" are not to be in excess of the amount as provided in the table in Subsection I of this Section unless that part of the remuneration becomes subject to a tax imposed by a subsequent enactment of federal law against which credit may be taken for contributions required to be paid into a state unemployment fund. In such event, the administrator shall inform and make recommendations to the governor and the legislature, and, for each calendar year for which such federal law remains effective, shall apply the table in Subsection I of this Section in its entirety except that the maximum dollar amount of wages under any procedure of the table in Subsection I of this Section is not to be less than the subject wages under such federal law, in which application, the maximum dollar amount of wages under such procedure shall be that of such subject wages under such federal law.
(2) Any increase in the federal tax rate by subsequent enactments of federal law for purposes of unemployment compensation is not to affect, however, the application of this Section.
G.(1) The powers and duties of the administrator shall be preserved under federal and state law, and no act by the Revenue Estimating Conference shall be construed to be administration of the state unemployment trust fund under this Chapter, the Federal Unemployment Tax Act, and the Social Security Act.
(2) For purposes of Subsection H of this Section, the administrator shall provide the Revenue Estimating Conference with certification from the United States Treasury of the September first balance of the state unemployment trust fund of the current calendar year for its official projection of the state unemployment trust fund balance for September first of the next calendar year.
(3)(a) Subsequent to the Revenue Estimating Conference's adoption of its official projection of the state unemployment trust fund balance for September first of the next calendar year, the administrator shall determine the following, in the order as provided:
(i) Comparative balance.
(ii) Applied trust fund balance range.
NOTE: Subparagraph (G)(3)(b) eff. until Jan. 1 immediately following the ending of the federal supplemental program as certified by the secretary of the Louisiana Workforce Commission. See Acts 2021, No. 276.
(b) He shall thereupon apply, in compliance with this Section, the proper procedure from the table in Subsection I of this Section to such next calendar year beginning January first for maximum dollar amount of "wages", maximum weekly benefit amount, with any applicable discounts under R.S. 23:1592, and the formula for computation of benefits.
NOTE: Subparagraph (G)(3)(b) as amended by Acts 2021, No. 276, eff. the Jan. 1 immediately following the ending of the federal supplemental program as certified by the secretary of the Louisiana Workforce Commission.
(b) He shall thereupon apply, in compliance with this Section, the proper procedure from the table in Subsection I of this Section to such next calendar year beginning January first for maximum dollar amount of "wages", maximum weekly benefit amount, with any applicable discounts under R.S. 23:1592, and publish annually the formula for computation of benefits.
H. Each September, no earlier than September fifth, the Revenue Estimating Conference shall adopt its official projection of the state unemployment trust fund balance for September first of the next calendar year. Such official projection shall be reported to the Louisiana Workforce Commission no later than September thirtieth. The Revenue Estimating Conference shall consider all information, including projections and information from the United States and state departments of labor, in its analysis for official projection of the state unemployment trust fund balance for September first of the next calendar year.
I. The following table shall be applied by the administrator subsequent to his determination of comparative balance, and applied trust fund balance range, in compliance with this Section:
Procedure
Applied Trust Fund
Balance Range
Maximum Dollar Amount of "wages" under R.S. 23:1474
Formula for
Computation
of Benefits
Maximum Weekly Benefit Amount
1
Less than seven hundred fifty million dollars
Eight thousand five hundred dollars
Apply R.S. 23:1592 without seven percent discount under R.S. 23:1592(C) to formula for computation of benefits
Two hundred forty-nine dollars
2
Equal to or greater than seven hundred fifty million dollars but less than one billion one hundred fifty million dollars
Seven thousand seven hundred
dollars
Apply R.S. 23:1592 without seven percent discount under R.S. 23:1592(C) and without five percent discount under R.S. 23:1592(D), to formula for computation of benefits
Two hundred
seventy-five
dollars
3
Equal to or greater than one billion one hundred fifty million dollars but less than one billion four hundred million dollars
Seven thousand
dollars
Apply R.S. 23:1592 without seven percent discount under R.S. 23:1592(C) and without five percent discount under R.S. 23:1592(D), to formula for computation of benefits
Two hundred eighty-two
dollars
4
Greater than one billion four hundred million dollars
Seven thousand dollars
Apply R.S. 23:1592 without seven percent discount under R.S. 23:1592(C) and without five percent discount under R.S. 23:1592(D), to formula for computation of benefits
Three hundred twelve dollars
J.(1) Notwithstanding any other provision of this Section or any other law to the contrary, the administrator shall apply Procedure 2 from the table in Subsection I of this Section for the calendar year beginning on January 1, 2021, for the maximum dollar amount of "wages", maximum weekly benefit amount, with any applicable discounts under R.S. 23:1592, and the formula for computation of benefits.
(2) Notwithstanding any other provision of this Section or any other law to the contrary, the administrator shall apply Procedure 2 from the table in Subsection I of this Section for the calendar year beginning on January 1, 2022, for the maximum dollar amount of "wages", maximum weekly benefit amount, with any applicable discounts under R.S. 23:1592, and the formula for computation of benefits.
(3) Notwithstanding any other provision of this Section or any other law to the contrary, the administrator shall apply Procedure 2 from the table in Subsection I of this Section for the calendar year beginning on January 1, 2023, for the maximum dollar amount of "wages", maximum weekly benefit amount, with any applicable discounts under R.S. 23:1592, and the formula for computation of benefits.
Acts 1995, No. 42, §2, eff. June 6, 1995; Acts 1997, No. 1053, §1, eff. Jan. 1, 1998; Acts 1999, No. 197, §1, eff. Jan. 1, 2000; Acts 2003, No. 669, §2, eff. Jan. 1, 2004; Acts 2005, No. 239, §1, eff. Jan. 1, 2006; Acts 2005, 1st Ex. Sess., No. 10, §1, eff. Jan. 1, 2006; Acts 2008, No. 169, §1, eff. June 12, 2008; Acts 2008, No. 743, §7, eff. July 1, 2008; Acts 2014, No. 349, §§1, 2; Acts 2020, 2nd Ex. Sess., No. 40, §1, eff. Oct. 28, 2020; Acts 2021, No. 91, §1, eff. June 4, 2021; Acts 2021, No. 276, §1, see Act; S.C.R. No. 3, 2021 R.S.; Acts 2022, No. 116, §1, eff. Jan. 1, 2023.