2018 Louisiana Laws
Revised Statutes
TITLE 23 - Labor and Worker's Compensation
RS 23:1531.1 - Electronic filing of contribution and wage reports; employer registrations

§1531.1. Electronic filing of contribution 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.

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