§ 23:1541 — Notice of benefits charged against employer's experience rating record; employer's

§1541. Notice of benefits charged against employer's experience rating record; employer's
right to contest; application for review; procedure
A. The administrator shall, not later than ninety days after the close of each calendar
quarter, render a statement to each employer of benefits paid each individual and charged to
his experience-rating record. These benefit charges are conclusive and binding upon the
employer unless he files an application to review the charges setting forth his reasons
therefor within thirty days after the mailing of the notice to his last known address.
B. No employer that was a party to the separation determination, reconsidered
determination, or decision, or that was issued a notice of chargeablility pursuant to R.S.
23:1541.1 shall have standing to contest the quarterly charge statement.
C. If an employer who was not a party to the separation determination, reconsidered
determination, or decision, or who was not issued a determination of chargeability pursuant
to R.S. 23:1541.1, alleges in his application for review of the quarterly charge statement that
benefits were not properly charged to his experience-rating record, the administrator shall
affirm, modify, or reverse such charges by issuing a determination of chargeability as
provided in R.S. 23:1541.1.
D. The administrator shall establish by October fourteenth of each year the amount
to be collected for the Incumbent Worker Training Account pursuant to R.S. 23:1553(B)(6)
through (9).
E. The administrator shall notify each employer, no later than December thirty-first
of each year, of his rate of contribution for the forthcoming calendar year as determined for
any relevant experience-rating year pursuant to this Part. This determination shall be
conclusive and binding upon an employer unless within thirty days after the mailing of notice
hereof to his last known address the employer files an application for review and
redetermination, setting forth his reasons therefor. If the administrator grants such review,
the employer shall be promptly notified thereof and shall be granted an opportunity for a fair
hearing, but no employer shall have standing, in any proceeding involving his rate of
contribution or contribution liability, to contest the chargeability of any benefits to his
experience-rating record as to cases wherein he has previously been notified and had an
opportunity for hearing, review, and appeal. The employer shall be promptly notified of the
administrator's action which shall become final unless within thirty days after the mailing of
notice thereof to his last known address a petition for judicial review is filed in the district
court of employer's domicile. In any proceeding under this Subsection, the findings of the
administrator as to facts shall be presumed to be prima facie correct if supported by
substantial and competent evidence. These proceedings shall be heard in a summary manner
and shall be given precedence over all other civil cases except cases arising under Part VI of
this Chapter and Chapter 10 of this Title. An appeal may be taken from the decision of the
district court in the same manner, but not inconsistent with the provisions of this Chapter as
in other civil cases.
F.(1) Within thirty days after the mailing to his last known address, the employer
may contribute any amount to his experience-rating account.
(2) Any such payment made by the employer within thirty days after the mailing to
his last known address shall be deposited in the Louisiana unemployment compensation fund
and credited by the administrator so that the employer's experience rating account as of the
previous computation date, and the balance of his account after such credit, shall be used in
computing his rate determination for the ensuing experience-rating year.
(3) This Subsection shall be inapplicable with respect to any calendar year in which
any of the additional rates provided for in R.S. 23:1536(D), (E), and (F) and this Section are
applicable.

Legislative History

Amended by Acts 1954, No. 503, §2; Acts 1968, No. 488, §1; Acts 1974, No. 661, §5. Acts 1984, No. 365, §1; Acts 1988, No. 360, §1; Acts 2003, No. 458, §1, eff. June 20, 2003; Acts 2006, No. 116, §1, eff. June 2, 2006; Acts 2007, No. 89, §1, eff. June 22, 2007; Acts 2008, No. 220, §8, eff. June 14, 2008; Acts 2014, No. 349, §1; Acts 2014, No. 529, §1; Acts 2025, No. 340, §1.