Louisiana Administrative Code
Title 40 - LABOR AND EMPLOYMENT
Part IV - Employment Security
Subpart 1 - Board of Review
Chapter 3 - Employment Security Law
Section IV-307 - Contributions, Interest, Mailing Date of Contributions and Contribution Reports

1. With respect to contributions due on wages paid, the first contribution payment of an employing unit which becomes an employer under the Louisiana Employment Security Law at any time during the calendar year, shall become due on, and shall be paid on or before the last day of the month following the calendar quarter in which such employing unit becomes an employer.

2. The first contribution payment of an employer becoming liable during a calendar year shall include all contributions with respect to wages paid for employment occurring on and after January 1 of the calendar year up to and including the end of the calendar quarter in which the employing unit becomes an employer. The first contribution payment of an employing unit which (voluntarily) elects with the written approval of the administrator to become an employer shall accrue at the end of the calendar quarter with respect to wages for employment occurring on and after the date on which such election was approved, and shall be due and paid on or before the last day of the calendar month following the calendar quarter during which the conditions of becoming an employer are satisfied.