§1773. Louisiana Voluntary Disclosure Program
A.(1) The Louisiana Voluntary Disclosure Program is established as a process of
reporting undisclosed liabilities for unemployment taxes administered by Louisiana Works
that would have been due for workers who were not classified as employees. The Louisiana
Voluntary Disclosure Program authorizes taxpayers to confidentially enter into agreements
and voluntarily pay unemployment taxes and penalties with no interest.
(2) In order to be admitted to the program, an employer shall obtain and produce a
certificate proving he has obtained workers' compensation coverage for his employees.
(3) The following employers shall not be eligible to participate in the program:
(a) Employers who are currently under audit concerning the classification of the
classes of workers by the Internal Revenue Service, the United States Department of Labor,
or a state government entity.
(b) Employers who are contesting in court or in an administrative proceeding the
classification of the class or classes of workers from a previous audit by the Internal Revenue
Service, the United States Department of Labor, the Department of Revenue, or Louisiana
Works.
(4) No worker who performs services that are statutorily excluded from the definition
of covered employment provided for in R.S. 23:1472 shall be eligible for reclassification as
an employee.
(5) The provisions of this Section shall not apply to either of the following:
(a) Any service performed in the employ of a state, and political subdivision of the
state, or of an Indian tribe, or any instrumentality of the state, any political subdivision of the
state, or any Indian tribe, which is wholly owned by one or more states, political
subdivisions, or Indian tribes, but only if the service is excluded from employment as defined
in the Federal Unemployment Tax Act.
(b) Any service performed by an individual in the employ of a religious, charitable,
educational, or other organization, but only if the service is excluded from employment as
defined in the Federal Unemployment Tax Act.
B. Louisiana Works shall promulgate rules and regulations necessary for the
administration of the Louisiana Voluntary Disclosure Program.
Acts 2021, No. 297, §1, eff. Jan. 1, 2022; Acts 2022, No. 406, §1.