§ 23:1474 — Administrator; Revenue Estimating Conference; "wages"; weekly benefit amounts

Louisiana § 23:1474

• Jurisdiction: Louisiana
• Title 23: Labor and Workers' Compensation

Text

§1474. Administrator; Revenue Estimating Conference; "wages"; weekly benefit amounts
A. This Section shall be applicable for purposes of R.S. 23:1531, 1532, 1533 through
1542, and 1592.
B. As used in this Section, the following terms shall have the meaning ascribed to
them as follows:
(1) "Applied trust fund balance range" means the applicable range under the table
in Subsection I of this Section applied by the administrator after the administrator applies the
comparative balance under Paragraph (G)(3) of this Section. Any reference to the year of the
applied trust fund balance range shall be the next calendar year beginning January first
subsequent to the September in which the Revenue Estimating Conference adopts its official
projection.
(2) "Comparative balance" means the lesser amount of the balance of the state
unemployment trust fund as certified by the United States Treasury as of September first in
the current calendar year or as projected by the Revenue Estimating Conference for the
September first of the next calendar year. Any reference to the year of the comparative
balance shall be that of the next calendar year beginning January first subsequent to such
September in which the Revenue Estimating Conference adopts its official projection.
(3) "Official projection" means the projected amount adopted by the Revenue
Estimating Conference as the state unemployment trust fund balance for September first of
the next calendar year.
C. Pursuant to the official projection of the unemployment trust fund balance
adopted by the Revenue Estimating Conference, the administrator shall apply the maximum
dollar amount of "wages", the maximum weekly benefit amount, with any applicable
discounts under R.S. 23:1592, and the formula for computation of benefits as designated in
the following procedures in accordance with the table in Subsection I of this Section in its
entirety.
D. If there is no change in the applied trust fund balance range for the next calendar
year compared to the applied trust fund balance range of the current calendar year under the
table in Subsection I of this Section, the administrator shall apply the same procedure for the
applied trust fund balance range for such next calendar year as is applied for the current
calendar year under Paragraph (G)(3) of this Section.
E. For the purposes of this Section, the term "employment" shall include service
constituting employment under any unemployment compensation law of another state.
F.(1) "Wages" are not to be in excess of the amount as provided in the table in
Subsection I of this Section unless that part of the remuneration becomes subject to a tax
imposed by a subsequent enactment of federal law against which credit may be taken for
contributions required to be paid into a state unemployment fund. In such event, the
administrator shall inform and make recommendations to the governor and the legislature,
and, for each calendar year for which such federal law remains effective, shall apply the table
in Subsection I of this Section in its entirety except that the maximum dollar amount of
wages under any procedure of the table in Subsection I of this Section is not to be less than
the subject wages under such federal law, in which application, the maximum dollar amount
of wages under such procedure shall be that of such subject wages under such federal law.
(2) Any increase in the federal tax rate by subsequent enactments of federal law for
purposes of unemployment compensation is not to affect, however, the application of this
Section.
G.(1) The powers and duties of the administrator shall be preserved under federal
and state law, and no act by the Revenue Estimating Conference shall be construed to be
administration of the state unemployment trust fund under this Chapter, the Federal
Unemployment Tax Act, and the Social Security Act.
(2) For purposes of Subsection H of this Section, the administrator shall provide the
Revenue Estimating Conference with certification from the United States Treasury of the
September first balance of the state unemployment trust fund of the current calendar year for
its official projection of the state unemployment trust fund balance for September first of the
next calendar year.
(3)(a) Subsequent to the Revenue Estimating Conference's adoption of its official
projection of the state unemployment trust fund balance for September first of the next
calendar year, the administrator shall determine the following, in the order as provided:
(i) Comparative balance.
(ii) Applied trust fund balance range.
(b) He shall thereupon apply, in compliance with this Section, the proper procedure
from the table in Subsection I of this Section to such next calendar year beginning January
first for maximum dollar amount of "wages", maximum weekly benefit amount, with any
applicable discounts under R.S. 23:1592, and publish annually the formula for computation
of benefits.
H. Each September, no earlier than September fifth, the Revenue Estimating
Conference shall adopt its official projection of the state unemployment trust fund balance
for September first of the next calendar year. Such official projection shall be reported to
Louisiana Works no later than September thirtieth. The Revenue Estimating Conference
shall consider all information, including projections and information from the United States
and state departments of labor, in its analysis for official projection of the state
unemployment trust fund balance for September first of the next calendar year.
I. The following table shall be applied by the administrator subsequent to his
determination of comparative balance, and applied trust fund balance range, in compliance
with this Section:
Procedure
Applied Trust
Fund
Balance Range
Maximum
Dollar Amount
of "wages"
under R.S.
23:1474
Formula for
Computation
of Benefits
Maximum
Weekly
Benefit
Amount
1
Less than seven
hundred fifty
million dollars
Eight thousand
five hundred
dollars
Apply R.S. 23:1592
without seven
percent discount
under R.S.
23:1592(C) to
formula for
computation of
benefits
Two hundred
forty-nine
dollars
2
Equal to or
greater than seven
hundred fifty
million dollars
but less than one
billion one
hundred fifty
million dollars
Seven
thousand
seven hundred
dollars
Apply R.S. 23:1592
without seven
percent discount
under R.S.
23:1592(C) and
without five
percent discount
under R.S.
23:1592(D), to
formula for
computation of
benefits
Two hundred
seventy-five
dollars
3
Equal to or
greater than one
billion one
hundred fifty
million dollars
but less than one
billion four
hundred million
dollars
Seven
thousand
dollars
Apply R.S. 23:1592
without seven
percent discount
under R.S.
23:1592(C) and
without five
percent discount
under R.S.
23:1592(D), to
formula for
computation of
benefits
Two hundred
eighty-two
dollars
4
Greater than one
billion four
hundred million
dollars
Seven
thousand
dollars
Apply R.S. 23:1592
without seven
percent discount
under R.S.
23:1592(C) and
without five
percent discount
under R.S.
23:1592(D), to
formula for
computation of
benefits
Three
hundred
twelve
dollars
J.(1) Notwithstanding any other provision of this Section or any other law to the
contrary, the administrator shall apply Procedure 2 from the table in Subsection I of this
Section for the calendar year beginning on January 1, 2021, for the maximum dollar amount
of "wages", maximum weekly benefit amount, with any applicable discounts under R.S.
23:1592, and the formula for computation of benefits.
(2) Notwithstanding any other provision of this Section or any other law to the
contrary, the administrator shall apply Procedure 2 from the table in Subsection I of this
Section for the calendar year beginning on January 1, 2022, for the maximum dollar amount
of "wages", maximum weekly benefit amount, with any applicable discounts under R.S.
23:1592, and the formula for computation of benefits.
(3) Notwithstanding any other provision of this Section or any other law to the
contrary, the administrator shall apply Procedure 2 from the table in Subsection I of this
Section for the calendar year beginning on January 1, 2023, for the maximum dollar amount
of "wages", maximum weekly benefit amount, with any applicable discounts under R.S.
23:1592, and the formula for computation of benefits.

Legislative History

Acts 1995, No. 42, §2, eff. June 6, 1995; Acts 1997, No. 1053, §1, eff. Jan. 1, 1998; Acts 1999, No. 197, §1, eff. Jan. 1, 2000; Acts 2003, No. 669, §2, eff. Jan. 1, 2004; Acts 2005, No. 239, §1, eff. Jan. 1, 2006; Acts 2005, 1st Ex. Sess., No. 10, §1, eff. Jan. 1, 2006; Acts 2008, No. 169, §1, eff. June 12, 2008; Acts 2008, No. 743, §7, eff. July 1, 2008; Acts 2014, No. 349, §§1, 2; Acts 2020, 2 nd Ex. Sess., No. 40, §1, eff. Oct. 28, 2020; Acts 2021, No. 91, §1, eff. June 4, 2021; Acts 2021, No. 276, §1, see Act; S.C.R. No. 3, 2021 R.S.; Acts 2022, No. 116, §1, eff. Jan. 1, 2023.