La. Admin. Code tit. 40 § IV-343

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

Section IV-343 - Employer Elections to Cover Multi-State Workers

A. The following regulations, adopted under R.S. 23:1665 of the Louisiana Employment Security Law, shall govern Louisiana Workforce Commission in its administrative cooperation with other states subscribing to the interstate reciprocal coverage arrangement, herein referred to as the arrangement.

B. Definitions, as used in this regulation, unless the context clearly indicates otherwise.

Agency-any officer, board, commission or other authority charged with the administration of the unemployment compensation law of the participating jurisdiction.

Interested Jurisdiction-any participating jurisdiction to which an election submitted under this regulation is sent for its approval; and

a.interested agency-the agency of such jurisdiction.

Jurisdiction-any state of the United States, the District of Columbia, Canada, or with respect to the federal government, the coverage of any federal unemployment compensation law.

Participating Jurisdiction-a jurisdiction whose administrative agency has subscribed to the arrangement and whose adherence thereto has not terminated.

Service Customarily Performed by an Individual in More than One Jurisdiction-services performed in more than one jurisdiction during a reasonable period, if the nature of the services gives reasonable assurance that they will continue to be performed in more than one jurisdiction or if such services are required or expected to be performed in more than one jurisdiction under the election.

C. Submission and Approval of Coverage Elections under the Interstate Reciprocal Coverage Arrangement

1. Any employing unit may file an election, on Form RC-1, to cover under the law of a single participating jurisdiction all of the services performed for him by any individual who customarily works for him in more than one participating jurisdiction.

2. Such an election may be filed, with respect to an individual, with any participating jurisdiction in which:

a. any part of the individual's services are performed;

b. the individual has his residence; or

c. the employing unit maintains a place of business to which individual's services bear a reasonable election.

3. The agency of the elected jurisdiction (thus selected and determined) shall initially approve or disapprove the election.

4. If such agency approves the election, it shall forward a copy thereof to the agency of each participating jurisdiction specified thereon, under whose unemployment compensation law the individual or individuals in question might, in the absence of such election, be covered. Each such interested agency shall approve or disapprove the election as promptly as practicable and shall notify the agency of the elected jurisdiction accordingly.

5. In case its law so requires, any such interested agency may, before taking such action, require from the electing employing unit satisfactory evidence that the affected employees have been notified of, and have acquiesced in, the election.

6. If the agency of the elected jurisdiction, or the agency of any interested jurisdiction, disapproves the election, the disapproving agency shall notify the elected jurisdiction and the elected employing unit of its action and of its reasons therefor.

7. Such an election shall take effect as to the elected jurisdiction only if approved by its agency and by one or more interested agencies.

8. An election thus approved shall take effect, as to the interested agency, only if it is approved by such agency.

9. In case any such election is approved only in part, or is disapproved by some of such agencies, the electing employing unit may withdraw its election within 10 days after being notified of such action.

D. Effective Period of Elections

1. Commencement

a. An election duly approved under this regulation shall become effective at the beginning of the calendar quarter in which the election was submitted, unless the election, as approved, specifies the beginning of a different calendar quarter.

b. If the electing unit requests an earlier effective date than the beginning of the calendar quarter in which the election is submitted, such earlier date may be approved solely as to those interested jurisdictions in which the employer has no liability to pay contributions for the earlier period in question.

2. Termination

a. The application of an election to any individual under this regulation shall terminate, if the agency of the elected jurisdiction finds that the nature of the services customarily performed by the individual for the electing unit has changed, so that they are no longer customarily performed in more than one participating jurisdiction. Such termination shall be effective as of the close of the calendar quarter in which notice of such finding is mailed to all parties affected.

b. Except as provided in §343. D.2 a, each election approved hereunder shall remain in effect through the close of the calendar year in which it is submitted, and thereafter until the close of the calendar quarter in which the electing unit gives written notice of its termination to all affected agencies.

c. Whenever an election under this regulation ceases to apply to any individual under §343. D.2.a or b, the electing unit shall notify the affected individual accordingly.

E. Reports and Notices by the Electing Unit

1. The electing unit shall promptly notify each individual affected by its approved election, on the Form RC-2 supplied by the elected jurisdiction, and shall furnish the elected agency a copy of such notice.

2. Whenever an individual covered by an election under this regulation is separated from his employment, the electing unit shall again notify him, forthwith, as to the jurisdiction under whose unemployment compensation law his services have been covered. If at the time of termination the individual is not located in the election jurisdiction, the electing unit shall notify him as to the procedure for filing interstate benefit claims.

3. The electing unit shall immediately report to the elected jurisdiction any change which occurs in the conditions of employment pertinent to its election, such as cases where an individual's services for the employer cease to be customarily performed in more than one participating jurisdiction or where a change in the work assigned to an individual requires him to perform services in a new participating jurisdiction.

F. Approval of Reciprocal Coverage Elections. The Louisiana Workforce Commission hereby delegates to its administrator authority to approve or disapprove reciprocal coverage election in accordance with this regulation.

G. Contributions paid in another state shall not be credited to those contributions which are otherwise due and payable in the state of Louisiana.

La. Admin. Code tit. 40, § IV-343

Promulgated by the Department of Labor, Office of Employment Security, LR 15:492 (June 1989), amended by the Department of Employment and Training, Office of Employment Security, LR 17:43 (January 1991), amended by the Workforce Commission, Office of Unemployment Insurance, LR 39:1837 (July 2013).

AUTHORITY NOTE: Promulgated in accordance with R.S. 23:1471-1713.