S3501 —

2021, c.346 (S3501)(S3501  CC) CHAPTER 346 (CORRECTED COPY)   P.L.An Act exempting certain commercial fishermen from coverage under the "unemployment compensation law" and amending R.S.43:21-19.

2021, CHAPTER 346, approved January 10, 2022 Senate, No.

3501     An Act exempting certain commercial fishermen from coverage under the "unemployment compensation law" and amending R.S.43:21-19.

      43:21-19. Definitions. Definitions.  As used in this chapter (R.S.43:21-1 et seq.), unless the context clearly requires otherwise:

     (a)  43:21-19.  (1)Definitions.   "AnnualAs payroll"used meansin thethis totalchapter amount(R.S.43:21-1 ofet wagesseq.), paidunless duringthe acontext calendarclearly yearrequires (regardlessotherwise: of when earned) by an employer for employment.

     (a)  (1)  "Annual payroll" means the total amount of wages paid during a calendar year (regardless of when earned) by an employer for employment.

     (c)  (c) (1) (1)  "Base year" with respect to benefit years commencing on or after July 1, 1986, shall mean the first four of the last five completed calendar quarters immediately preceding an individual's benefit year.

     (e)  (e) (1)  "Division""Division" means the Division of Unemployment and Temporary Disability Insurance of the Department of Labor and Workforce Development, and any transaction or exercise of authority by the director of the division thereunder, or under this chapter (R.S.43:21-1 et seq.), shall be deemed to be performed by the division.

All individuals performing services within this State for any employing unit which maintains two or more separate establishments within this State shall be deemed to be employed by a single employing unit for all the purposes of this chapter (R.S.43:21-1 et seq.).  Each individual employed to perform or to assist in performing the work of any agent or employee of an employing unit shall be deemed to be employed by such employing unit for all the purposes of this chapter (R.S.43:21-1 et seq.), whether such individual was hired or paid directly by such employing unit or by such agent or employee;employee, provided the employing unit had actual or constructive knowledge of the work.

provided the employing unit had actual or constructive knowledge of the work.

     (2)   Any employing unit (whether or not an employing unit at the time of acquisition) which acquired the organization, trade or business, or substantially all the assets thereof, of another which, at the time of such acquisition, was an employer subject to this chapter (R.S.43:21-1(R.S.43:21-1 et seq.); et seq.);

     (8)   (Deleted by amendment;amendment, P.L.1977, c.307.)      (9)   (Deleted by amendment, P.L.1977, c.307.)      (10)    (Deleted by amendment, P.L.1977, c.307.)      (11)    Any employing unit subject to the provisions of the Federal Unemployment Tax Act within either the current or the preceding calendar year, except for employment hereinafter excluded under paragraph (7) of subsection (i) of this section;

P.L.1977, c.307.)      (9)   (Deleted by amendment;

P.L.1977, c.307.)      (10)    (Deleted by amendment;

P.L.1977, c.307.)      (11)    Any employing unit subject to the provisions of the Federal Unemployment Tax Act within either the current or the preceding calendar year, except for employment hereinafter excluded under paragraph (7) of subsection (i) of this section;

     (14)    Any employing unit whichwhich, having become an employer under the "unemployment compensation law" (R.S.43:21-1 et seq.), has not under R.S.43:21-8 ceased to be an employer;

     (i) (1) (1) "Employment" "Employment" means:

     (B) (B) (i) Service performed after December 31, 1971 by an individual in the employ of this State or any of its instrumentalities or in the employ of this State and one or more other states or their instrumentalities for a hospital or institution of higher education located in this State, if such service is not excluded from "employment" under paragraph (D) below.

     (D)  For the purposes of paragraphs (B) and (C), the term "employment" does not apply to services performedperformed:      (i)    In the employ of (I) a church or convention or association of churches, or (II) an organization, or school which is operated primarily for religious purposes and which is operated, supervised, controlled or principally supported by a church or convention or association of churches;

     (i)    In the employ of (I) a church or convention or association of churches, or (II) an organization, or school which is operated primarily for religious purposes and which is operated, supervised, controlled or principally supported by a church or convention or association of churches;

     (ee)   (ee) in a position which, under or pursuant to the laws of this State, is designated as a major nontenured policypolicy-making making or advisory position, or a policy making or advisory position, the performance of the duties of which ordinarily does not require more than eight hours per week;

     (v)   By an individual receiving work-reliefwork relief or work-trainingwork training as part of an unemployment work-relief or work-training program assisted in whole or in part by any federal agency or an agency of a state or political subdivision thereof;

     (I)  (I) (i) (i) Service Service performed after December 31, 1977 in agricultural labor in a calendar year for an entity which is an employer as defined in the "unemployment compensation law," (R.S.43:21-1 et seq.) as of January 1 of such year;

or for an employing unit which      (aa)  (aa) during any calendar quarter in either the current or the preceding calendar year paid remuneration in cash of $20,000.00 or more for individuals employed in agricultural labor, or      (bb) (bb) for some portion of a day in each of 20 different calendar weeks, whether or not such weeks were consecutive, in either the current or the preceding calendar year, employed in agricultural labor 10 or more individuals, regardless of whether they were employed at the same moment in time.

     (ii)  (ii) for the purposes of this subsection any individual who is a member of a crew furnished by a crew leader to perform service in agricultural labor for any other entity shall be treated as an employee of such crew leader      (aa)  (aa) if such crew leader holds a certification of registration under the Migrant and Seasonal Agricultural Worker Protection Act, Pub.L.97-470 (29 U.S.C.

and      (bb) (bb) if such individual is not an employee of such other person for whom services were performed.

     (iii)  (iii) For the purposes of subparagraph (I) (i) in the case of any individual who is furnished by a crew leader to perform service in agricultural labor or any other entity and who is not treated as an employee of such crew leader under (I) (ii)      (aa)  (aa) such other entity and not the crew leader shall be treated as the employer of such individual;

and      (bb) (bb) such other entity shall be treated as having paid cash remuneration to such individual in an amount equal to the amount of cash remuneration paid to such individual by the crew leader (either on his own behalf or on behalf of such other entity) for the service in agricultural labor performed for such other entity.

     (iv)  (iv) For the purpose of subparagraph (I)(ii), the term "crew leader" means an individual who      (aa)  (aa) furnishes individuals to perform service in agricultural labor for any other entity;

     (bb) (bb) pays (either on his own behalf or on behalf of such other entity) the individuals so furnished by him for the service in agricultural labor performed by them;

and      (cc)  (cc) has not entered into a written agreement with such other entity under which such individual is designated as an employee of such other entity.

     (6)   Services performed by an individual for remuneration shall be deemed to be employment subject to this chapter (R.S.43:21-1 et seq.) unless(R.S.43:21-1 et seq.) unless and until it is shown to the satisfaction of the division that:

and      (B)  Such service is either outside the usual course of the business for which such service is performed, or that such service is performed outside of all the places of business of the enterprise for which such service is performed;

     (L)  Services performed in the employ of any veterans' organization chartered by an Act of Congress or of any auxiliary thereof, no part of the net earnings of which organization, or auxiliary thereof, inures to the benefit of any private shareholder or individual;

     (R)  Service in the employ of an international organization entitled to enjoy the privileges, exemptions and immunities under the International Organizations Immunities Act (22 U.S.C. s.288 et seq.);(22 U.S.C.

s.288 et seq.);

     (t)   (t) (1)  (Deleted(Deleted by amendment, P.L.2001, c.17).

(cf:       2.    This act shall take effect immediately.

P.L.2017, c.230)        2.   Approved ThisJanuary act10, shall2022. take effect immediately.

    STATEMENT        This bill exempts from coverage under the "unemployment compensation law," R.S.43:21-1 et seq., any services provided by a commercial fisherman whose compensation is comprised solely of a percentage of fish caught or a percentage of the proceeds from the sale of the catch.  The exempted commercial fisherman would not be subject to unemployment insurance (UI) taxes and not be eligible for UI benefits.