Louisiana § RS 23:1531.1 - Electronic filing of contribution, occupational information, and wage reports; employer registrations

§ RS 23:1531.1. Electronic filing of contribution, occupational information, and wage reports; employer registrations

            A. The secretary may require the following employers to file both their contribution and wage reports by any electronic means at the following times:

            (1) For contribution and wage reports due after January 31, 2008, those employers employing two hundred fifty or more employees.

            (2) For contribution and wage reports due after January 31, 2010, those employers employing two hundred or more employees.

            (3) For contribution and wage reports due after January 31, 2012, those employers employing one hundred or more employees.

            (4) For contribution and wage reports due after January 31, 2014, those employers employing fewer than one hundred employees.

            B. The secretary may prescribe the types of media and record layout to be used in the submission of these reports.

            C. The reporting requirements may be waived by the secretary for an employer if hardship is shown by the employer in a request for waiver.

            D. The electronic filing requirement shall be implemented by rule adopted and promulgated with legislative oversight in accordance with the Administrative Procedure Act, R.S. 49:950 et seq.

            E. The secretary may require all employers to electronically file all registrations and status reports due after January 31, 2014.

            F.(1) Each employer subject to the requirements of this Section who is already reporting occupational information on a form promulgated by the administrator may continue to do so. However, beginning January 1, 2023, all employers subject to this Section shall report the occupational information, subject to appropriation of funds for implementation of this Section.

            (2) The occupational information form shall be submitted electronically along with an employer's contribution and wage reports as required by this Section.

            (3) Notwithstanding any provisions of law to the contrary, there shall be no penalty assessed against an employer for failing to report, or timely report, an employee's occupational code or job title or an employee's hourly rate of pay.

            Acts 2007, No. 89, §1, eff. June 22, 2007; Acts 2012, No. 344, §1; Acts 2014, No. 420, §1; Acts 2021, No. 474, §1.