Louisiana Unemployment Compensation laws & HR compliance analysis

Louisiana Unemployment Compensation: What you need to know

Virtually all employers are covered by the Louisiana Employment Security Law (LA Rev. Stat. Sec. 23:1471 et seq.) and are therefore subject to the state unemployment insurance tax. For example, covered employers include:
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• Those that paid at least $1,500 in wages within any quarter of the current or preceding calendar year;
• Those that employed at least one individual on some portion of a day during 20 or more weeks within the current or preceding calendar year;
• Employers of domestic help if the amount of wages paid totaled $1,000 or more during any calendar quarter of the current or preceding year;
• Agricultural employers that employed 10 or more individuals for 20 or more weeks in the calendar year or that paid wages totaling $20,000 or more during any calendar quarter in either the current or the preceding year;
• Tax-exempt nonprofit organizations that employed four or more persons for some portion of a day in each of 20 weeks in the current or the preceding calendar year and that are not subject to the Federal Unemployment Tax Act (FUTA) due to an Internal Revenue Service (IRS) exemption under Internal Revenue Code (IRC) Sec. 501(c)(3); and
• Indian tribes eligible for federal programs and services, including any subdivision, subsidiary, or business enterprise wholly owned by any such Indian tribe (LA Rev. Stat. Sec. 23:1472).
The law excludes certain services from coverage, including, for example, services provided by:
• Students working for schools, colleges, or universities;
• Certain students working for work study programs;
• Real estate and insurance salespersons;
• Consumer product salespersons not employed in a store;
• Student nurses;
• Hospital interns;
• Newspaper distributors who are minors;

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