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Louisiana Compliance

Penalties for Late Reporting RS 23:1291.1 C-E


The director of the office of workers' compensation administration will provide by regulation for the collection of the amounts assessed against each insurer and employer.  The amounts will be paid to the Office of Workers' Compensation Administrative Fund within (30) days from the date that notice is served upon the insurer or employer.

If the assessment is not paid by the due date for payment there may be assessed, for each (30) days, or a fraction thereof, the amount assessed remains unpaid, a civil penalty equal to (20%) of the unpaid assessment excluding any penalty assessed for late filing, which will be due and collected at the same time as the unpaid part of the amount assessed. This penalty will be in addition to any penalty assessed for late filing.

If any insurer or employer fails to provide an annual report by April 30th, and the report is later found to be required, there may be assessed civil penalties. The penalties will be a percentage of the assessment as determined on the properly completed report and will be calculated as follows:

  • (10%) per month, or fraction thereof, until June 30th.
  • (20%) per month, or fraction thereof, after June 30th.

The assessment and any penalties will be regarded as any other money judgment and may be pursued for collection as prescribed by law for any other such remedy.

If any insurer or employer fails to pay the amounts assessed against it within (60) days from the time the notice is served, or fails to provide the report required within (60) days of the date due the commissioner of insurance, upon being advised by the director, may suspend or revoke the insurer's authorization to insure compensation in accordance with the procedures of the Insurance Code or the director may revoke the authorization to self-insure.

In the state treatsury there is a special fund, which is designated as the "Office of Worker's Compensation Administrative Fund". The fund will be maintained as a separate account in the treasury for the sole purpose of funding the administrative expenses of the office of worker's compensation administration of the Louisiana Workforce Commission. Funds will be withdrawn only pursuant to legislative appropriation and will be subject to budgetary control as provided by law. All remaining and unencumbered balances at the end of any fiscal year will remain to the credit of the fund and will be used solely for the purpose stated in this Section.