With Stubsondemand, you can know the tax liabilities for the pay period and generate pay stubs instantly for salaried or hourly employees and contractors in Louisiana. Enter a few fundamental details, such as company and employee information, earnings, and pay information, to create stubs. I’m done now! With the help of our Louisiana paystub generator, you can create pay stubs with precise tax calculations. Also, Stubsondemand provides information about the Louisiana state payroll taxes.

What should employers be aware of regarding Louisiana’s state payroll taxes?

Stubsondemand will be suitable for those who are doing payroll on their own. Stubsondemand covers all the information required for Louisiana state withholding taxes and provides you with the exact details to keep payroll under your control.

In addition to the federal withholding, employers in Louisiana are also accountable for the following state payroll tax requirements:

Louisiana State Minimum Wage Requirements

The State of Louisiana has set $7.25 per hour as the same as the federal minimum wage rate for all employees, with a limited exception for student workers and tipped employees. Louisiana is one of only five states without a minimum wage, relying instead on the $7.25 per hour federal minimum wage.

The Louisiana minimum wage was last increased by $0.70, from $6.55 to $7.25, in 2008.

Employers in Louisiana have to meet the minimum wage requirement and their workers’ rights as required by the Louisiana State Labor Law or Federal Law.

Louisiana State New Hire Reporting

Within 20 days of an employee’s joining, all employers must notify the state agency of any new hires or rehires. Employers are required by state and federal law to add newly hired and rehired employees to the Louisiana directory of new hires. Employers can easily report new hires using the Louisiana State Directory of New Hires. They have two options for reporting new hires: online or with a printed list.

Filing the New Hire Report Form Online

Online new hire reports can be submitted, and upon successful submission, employers will receive a confirmation right away.

Mailing of New Hire Reports

Employers can request that their software generate a printed list with details about new hires. The employee’s name, address, Federal Employer Identification Number, and Social Security Number should all be included on the list. Alternately, employers may decide to send a New Hire Form.

Paper forms are to be mailed to the following address:

Louisiana Directory of New Hires
PO Box 142513
Austin, TX 78714-2513
Phone: 888-223-1461
Fax: 888-223-1462

Louisiana State Withholding Tax

• The employer should get Form L-4 (Employee’s Withholding Allowance Certificate) from their employees to determine their taxable income.
• For Louisiana, there is no additional rate of withholding.
• There are no reciprocal agreements in place between Louisiana and other states.

Louisiana State Unemployment Insurance Tax (SUI)

• The Louisiana SUTA wage base limit for 2022 is $7,700.
• Louisiana SUTA tax rates for 2022 are 0.09% to 1.95% for positive-rated employers and from 2.22% to 6.2% for negative-rated employers.
• Louisiana SUTA tax rates for new employers are 1.14% to 2.85% (based upon industry and rates classification).

The voluntary contributions must be made no later than 30 days after the rate notice’s issue date. The employer is informed of the modified rate after processing the rate recalculation based on the VC payment. An account with a delinquent balance, however, does not receive the same treatment as a voluntary contribution payment, and no rate recalculation is carried out. If submitted within the deadline, voluntary contribution information will appear on the online tax rate notice.

LA Employment Security Law (R.S. 23:1553) allows these social charges to be assessed.

• Non-Charge Social Charge
• Incumbent Worker Training Program: Social Charge
• Integrity Social Charge

Ineligible Employer: a new employer for whom the necessary eligibility period must be served before experience is rated. The rate for the new employer will be the typical rate for employers in his industrial classification according to the most recent rate computation until the eligibility requirement has been satisfied. Employers who are not eligible make contributions to the Non-Charge and Integrity Social Charge funds, if applicable.

Eligible Employer: an employer who has met the necessary eligibility requirements. The rate is determined by dividing the reserve balance by the annual taxable payroll average over the previous three fiscal years. The Non-Charge, Incumbent Worker Training Program, and Integrity Social Charge funds, if assessed, are funded in part by eligible employers.

Eligibility Period: the period of 24 consecutive months in which unemployment benefits based on wages paid to former employees could be charged to an employer account. The actual maximum qualifying period is 45 months. Benefit charges cannot be assessed until the third quarter following the account’s liability date, so the 24-month period starts with the third quarter from that date and lasts for 24 months, ending on June 30.

FUTA Credit: For FUTA purposes, an employer’s contributions to the Integrity Social Charge and Incumbent Worker Training Program funds are excluded. On his quarterly wage and tax reports and rate notices, the employer provides the FUTA factor to be used in the FUTA credit calculation.

Other Louisiana State Payroll Requirements

Louisiana Termination Pay: Employees who are discharged, fired, laid off, or terminated by the employer must be paid off with all remaining pending payments due by the next payday or within 15 days. If the employee requests it, the earnings can be paid via mail in addition to the typical pay channels.

Online payments for withholding for child support will be credited to the child support account in 4 business days. Alternatively, payments can be made by mail to the following address using a check or money order:

Centralized Collection Unit
PO Box 260222
Baton Rouge, LA 70826
Phone: 888-524-3578

When are Louisiana State Payroll Tax payments due?

All employers are required by the state of Louisiana to pay state income taxes using the designated filing method and unemployment insurance at the end of each quarter.

By using the Taxpayer Access Point (LaTAP) online system of the Louisiana Department of Revenue, the state deposit requirements may be made electronically.

Quarterly Deposit Requirement

• Every employer who deducts and withholds less than $500 from the combined wages of all employees within any calendar month is required to pay on a quarterly basis.
• The due date for quarterly tax filing is on or before the last day of the month following the end of the calendar quarter.
• Type L-1V: with the exception of the final period of the quarter, a Withholding Payment Voucher must be submitted to report payments.
• The payment must be made on the following business day if the due date falls on a weekend, a legal holiday, or a Saturday or Sunday.

Monthly Deposit Requirements

• Every employer is required to file a monthly L-1 report and pay the tax withheld if they deduct and withhold $500 but no more than $2,000 from the total wages of all employees in any calendar month.
• Monthly payments are due at the end of the month.
• The payment must be made on the following business day if the due date falls on a weekend, a legal holiday, or a Saturday or Sunday.

Semi-Monthly Deposit Requirement

• Every employer is required to file semi-monthly returns and pay the tax withheld if they find and deduct $2000 or more from the combined wages of all employees in any calendar month.
• To report semi-monthly returns to the Division of Revenue, Form L-1 must be submitted.

Quarterly Louisiana Payroll Tax Filings

Employers must submit Form L-1 once every three months.

• Employer Return of State Income Tax Withheld, Form L-1: Reconcile the Louisiana withholding payments made for the calendar quarter by submitting this form.
• The due dates to file quarterly forms are:
  • April 30, for the 1st quarter;
  • July 31, for the 2nd quarter;
  • October 31, for the 3rd quarter;
  • January 31, for the 4th quarter.

Annual Louisiana Payroll Tax Filings

Employers must submit Form L-3, Transmittal of Withholding Tax Statements, by February 27th to the Division of Revenue.

To reconcile the total amount of income tax withheld, use Form L-3, Employer’s Annual Reconciliation of Louisiana Income Tax Withheld.

Federal Form W-2 copies should be sent to LDR with a cover letter in Form L-3. Form L-3 must be submitted by January 31st.

The return must be filed by the following business day if the due date falls on a weekend, a legal holiday, or a Saturday or Sunday.