Louisiana § RS 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 Louisiana Works 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 Louisiana Works.

            (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. Louisiana Works 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.