Required Electronic Filing and Possible Penalties

R.S. 23:1531.1, effective June 22, 2007, requires employers to file wage and tax reports electronically. Employers reporting 100 or more employers MUST file electronically after Jan. 31, 2012. ALL employers will be required to file electronically for reports due after Jan. 31, 2014.

Wage reports submitted in an improper format and/or missing Social Security numbers are not acceptable. R.S.23:1538(A) authorizes the LWC to assess penalties for failure to submit timely, accurate and complete quarterly wage and tax reports in the manner approved by the Program Administrator. Penalties start at 5 percent of the total amount due for the quarter or $25, whichever is greater, if the failure is for 30 days or less. For each additional 30-day period that the failure continues, an additional penalty will be assessed equaling 5 percent of the total amount due for the quarter or $25, whichever is greater. Total penalty cannot exceed 25 percent of the amount due for the quarter or $125, whichever is greater.