Louisiana Statutes
§ 23:1554 — Rounding of employee wages and total wages
Louisiana·Title 23 Labor and Workers' Compensation
Notwithstanding any other provision of law to the contrary, any amount of wages for each employee reported by an employer on a quarterly wage report, if not an even dollar amount, shall be rounded by the employer to the next nearest dollar amount. Additionally, any amount of total wages for all employees reported by an employer on a quarterly contribution report, if not an even dollar amount, shall be rounded by the employer to the next nearest dollar amount.
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Legislative History
Acts 2001, No. 423, §1, eff. June 15, 2001.
Nearby Sections
15
§ 23:15
Posting of labor laws§ 23:151
§ 23:151§ 23:1511
Creation of fund§ 23:1513
Penalty and interest account§ 23:1513.1
Reed Act account§ 23:1513.2
Louisiana Works administration account§ 23:152
Enforcement of provisions§ 23:153
Regulations§ 23:1532
Rate and base of contributions