2011 Louisiana Laws
Revised Statutes
TITLE 23 — Labor and worker's compensation
RS 23:1538 — Payroll reports; failure of employer to file; incorrect reports; determination of rates

§1538. Payroll reports; failure of employer to file; incorrect reports; determination of rates

A.(1) If the administrator finds that any employer has failed to file any payroll report or has filed a report which the administrator finds incorrect or insufficient, the administrator shall make an estimate of the information required from the employer on the basis of the best evidence reasonably available to him at the time, and notify the employer thereof by registered mail addressed to his last known address. Unless the employer files the report or a corrected or sufficient report, as the case may be, within twenty days after the mailing of the notice, the administrator shall compute such employer's rate of contribution on the basis of such estimates, and the rate so determined shall be subject to increase or decrease on the basis of subsequently ascertained information.

(2) If the administrator finds that any employer has failed to file any payroll report in the manner prescribed or approved by the administrator for more than twenty days after the date upon which the report was due, the administrator may assess a penalty. In the case of a failure to file, failure to fully complete, or late filing of any payroll report, the specific penalty shall be five percent of the total amount due for that quarter, or twenty-five dollars, whichever is greater, if the failure is for not more than thirty days, with an additional penalty of five percent of the total amount due for that quarter, or twenty-five dollars, whichever is greater, for each additional thirty-day period or fraction thereof during which the failure continues, not to exceed twenty-five percent of the amount due for that quarter, or one hundred twenty-five dollars, whichever is greater.

(3) If the administrator, subsequent to the assessment of any penalty, determines that the calculation of the amount due with a report shall be adjusted, a corresponding adjustment of the penalty due pursuant to this Subsection shall be made.

(4) The provisions of this Subsection shall apply to employers covered by R.S. 23:1552.

B. If a corporation has failed to make employer contributions as prescribed in R.S. 23:1536, or has failed to properly file reports as required by this Section, those officers or directors having control or supervision of or charged with the responsibility of filing such reports and remitting such contributions shall be personally liable for the total amount of such contributions not collected, accounted for, or not remitted, together with any interest, penalties, and fees accruing thereon. Collection of the total amount due may be made from any one or any combination of such officers or directors by use of any of the alternative remedies for the collection of said funds.

C. No employee who is not an officer or director shall be found personally liable for failure to make employer contributions as required by law.

Acts 1987, No. 463, §1; Acts 2009, No. 191, §1, eff. April 1, 2010.