{
  "urn": "urn:us-la:rs:23:1532",
  "title_number": "23",
  "section_number": "1532",
  "citation": "R.S. 23:1532",
  "heading": "Rate and base of contributions",
  "text": "Each employer shall pay contributions equal to two and seven-tenths percentum of wages paid by him during each calendar year, except as otherwise provided in this Chapter.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "23",
      "name": "LABOR AND WORKER'S COMPENSATION"
    },
    {
      "level": "chapter",
      "number": "11",
      "name": "UNEMPLOYMENT COMPENSATION"
    },
    {
      "level": "part",
      "number": "III",
      "name": "CONTRIBUTIONS"
    }
  ],
  "breadcrumb": "Title 23 › Chapter 11 › Part III",
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  "website_law_id": 83574,
  "scrape_timestamp": "2026-05-22T22:11:46Z",
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