La. Admin. Code tit. 40 § IV-317

Current through Register Vol. 50, No. 8, August 20, 2024

Section IV-317 - Employer Registration When Required

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).

La. Admin. Code tit. 40, § IV-317

Promulgated by the Workforce Commission, Office of Unemployment Insurance Administration, LR 40:549 (March 2014).

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