Louisiana Administrative Code
Title 40 - LABOR AND EMPLOYMENT
Part IV - Employment Security
Subpart 1 - Board of Review
Chapter 3 - Employment Security Law
Section IV-317 - Employer Registration When Required

Universal Citation: LA Admin Code IV-317

Current through Register Vol. 50, No. 9, September 20, 2024

A. Any employing unit who pays wages to a worker within this state, or who pays wages to a worker for work performed in this state, or pays wages to a worker who is domiciled in this state, must, within 30 days of the first payment to a worker in this state or for work performed in this state, register as an employer with the Louisiana Workforce Commission.

B. The employing unit must register regardless of whether it:

1. has registered in another state;

2. files contribution reports in another state;

3. believes it is an employer subject to the Louisiana Employment Security Law;

4. pays contributions in another state; or

5. believes its workers are independent contractors.

C. After the employing unit has registered, the Louisiana Workforce Commission will determine whether the employing unit is an "employer" within the meaning of R.S. 23:1472(11) and whether the individual(s) to whom wages were paid are "employees" within the meaning of R.S. 23:1472(12).

AUTHORITY NOTE: Promulgated in accordance with R.S. 23:1491 and R.S. 23:1513.

Disclaimer: These regulations may not be the most recent version. Louisiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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