Louisiana § RS 23:1775 - Voluntary Disclosure Agreements; unemployment tax

§ RS 23:1775. Voluntary Disclosure Agreements; unemployment tax

            A.(1) After the administrator has reviewed the application and determined from the information included therein that the applicant qualifies for a voluntary disclosure agreement, the administrator shall send a copy of the agreement to the applicant or the applicant's representative for signature.

            (2) The applicant or applicant's representative, acting under the authority of a power of attorney, shall sign the agreement and return it to the administrator within thirty calendar days of the postmark or email date, or within any extension of time authorized by the administrator beyond thirty calendar days from the postmark or email date.

            (3) After the signed agreement is received from the applicant, the administrator or his authorized representative shall sign the agreement and return a copy of the agreement which has been signed by both parties to the applicant.

            (4) The administrator shall credit the account of all workers identified by the applicant in the application for unemployment benefits with respect to the look-back period.

            B. After all unemployment tax and penalties due for the look-back period have been paid, the interest due as provided for in R.S. 23:1543 shall be waived to the extent permitted by law. No penalties provided for in R.S. 23:1543 or penalties related to fraud or state unemployment tax act dumping provided for in R.S. 23:1539.1 shall be waived.

            C.(1) All unemployment tax due for the look-back period shall be paid within sixty calendar days of the administrator's signing date of the voluntary disclosure agreement or within any extension of time authorized by the administrator beyond sixty calendar days of the signing date. All schedules or returns required by the administrator to show the amount of tax due shall be included with this payment.

            (2) The administrator shall compute the tax and penalties due for the workers disclosed by the applicant and send a schedule by mail or email to the applicant or his representative showing the amount of tax and penalties due. The applicant shall submit payment of the full amount of the tax and penalties due within thirty calendar days from the postmark or email date of the schedule or, if applicable, within any extension of time granted by the administrator. If payment of the full amount due has not been received at the expiration of such time, the administrator may void the agreement.

            D. The terms of the voluntary disclosure agreement shall be valid, binding, and enforceable by and against all parties, including their transferees, successors, and assignees.

            E. The administrator may void the voluntary disclosure agreement if the applicant fails to comply with any of the conditions outlined in the agreement.

            F. Notwithstanding any other provisions of state or federal law to the contrary, waiver of unemployment interest shall not be available for the Louisiana Voluntary Disclosure Program when the employer has engaged in, is under audit for, or has a case on appeal pertaining to willfully misclassifying workers under this Title or when the employer is engaged in, under audit for, or has a case on appeal pertaining to state unemployment tax act dumping provided for in R.S. 23:1539.1. No waiver of penalties provided for in R.S. 23:1543 shall be made for either program. Additionally, under 26 U.S.C. 3304 of the Federal Unemployment Tax Act, 42 U.S.C. 503, the State Unemployment Tax Act (SUTA) Dumping Prevention Act of 2004, as required in R.S. 23:1664, and as per the United States Department of Labor's directive to Louisiana Works, employer liability for SUTA dumping penalties and fraud penalties shall not be waived under federal law under any circumstances.

            Acts 2021, No. 297, §1, eff. Jan. 1, 2022; Acts 2022, No. 406, §1.