Employers must notify certain new employees about possible EITC or AEIC eligibility and post a Louisiana Works notice; Louisiana Works must update the notice when IRS eligibility rules change.
§1018.2. Notice to employees of the federal Earned Income Tax Credit A. An employer shall be required to notify new employees, whose anticipated wages are thirty-five thousand dollars or less annually, that they may be eligible for the EITC or the AEIC, and may either apply for the credit on their tax returns or receive the credit in advance payments during the year. Any written notice provided to the employer by the Internal Revenue Service or Louisiana Works for this purpose shall be provided to such employees at the time of hiring. B. Employers shall post, in the same location where other employee notices required by state or federal law are posted, a notice provided by Louisiana Works that states: "If you make $35,000 or less, your employer should notify you at the time of hiring of the potential availability of Earned Income Tax Credits or Advance Earned Income Credits. Earned Income Tax Credits are reductions in federal income tax liability for which you may be eligible if you meet certain requirements. Additional information and forms for these programs can be obtained from your employer or the Internal Revenue Service." C. This department notice, provided for in Subsection B of this Section, shall also contain, as a minimum, the current eligibility requirements as indicated in the Internal Revenue Service's Form W-5. It shall be the responsibility of Louisiana Works to update the notice whenever the Internal Revenue Service changes the eligibility requirements for Earned Income Tax Credit or Advance Earned Income Credit. D. The employer shall not be liable to the employee for civil damages for failure to comply with the provisions of this Part. Acts 2005, No. 322, §1, eff. June 30, 2005; Acts 2008, No. 743, §7, eff. July 1, 2008.