Louisiana Payroll Tax Compliance

Use this information to ensure compliance with state payroll tax regulations. Find details on tax forms, withholdings, unemployment and other tax, e-file and pay information, general state and agency information, and employer registration.

Tax Forms

Agency Form Detail

Form ID	Tax Code	Form Name
Employer's Wage and Tax Report (Filing)	UI	Employer's Wage and Tax Report	view
Effective Date 01-01-2014 Form Name Employer's Wage and Tax Report Filing Frequency Quarterly Filing Due Dates Due the last day of the month following the end of the quarter (April 30, July 31, October 31, and January 31). W2's sent with Annual Filing? No File Zero Wages Rule Yes File Zero Liability Rules Yes Send Methods Available in QuickBooks Desktop Payroll Effective Date 01-07-2016 Filing Methods-DIY Report Payment Methods-DIY Check Send Methods Available in QuickBooks Online Payroll Filing Methods Electronic filing and/or payment submission to the agency. or Worksheet to be used to assist with the filing and/or payment submission to the agency. Payment Methods ACH Credit
LA New Hire Report (Filing)	UI	New Hire Report	view
Effective Date 01-01-2009 Form Name New Hire Report Filing Frequency As required Filing Due Dates Due within 20 days after the employee is hired, rehired or returns to work. When reporting electronically or magnetically you must submit two transmissions each month not fewer than 12 days nor more than 16 days apart. W2's sent with Annual Filing? No File Zero Wages Rule No File Zero Liability Rules No Send Methods Available in QuickBooks Desktop Payroll Effective Date 01-01-2009 Filing Methods-DIY Print and Mail Send Methods Available in QuickBooks Online Payroll Filing Methods Signature-ready form to be printed, signed, and mailed to tax agency. Payment Methods N/A
L-3 (Filing)	WH	Transmittal of Withholding Tax Statements	view
Effective Date 06-27-2016 Form Name Transmittal of Withholding Tax Statements Filing Frequency Annual Filing Due Dates January 31st W2's sent with Annual Filing? Yes File Zero Wages Rule Yes File Zero Liability Rules Yes Send Methods Available in QuickBooks Desktop Payroll Effective Date 01-01-2008 Filing Methods-DIY Print and Mail Send Methods Available in QuickBooks Online Payroll Filing Methods Electronic filing submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency. Payment Methods N/A
State W2 (Filing)	WH	Wage and Tax Statement	view
Effective Date 01-01-2010 Form Name Wage and Tax Statement Filing Frequency Annual Filing Due Dates Due January 31st following the year being filed. W2's sent with Annual Filing? No File Zero Wages Rule No File Zero Liability Rules No Send Methods Available in QuickBooks Desktop Payroll Effective Date 01-01-2010 Filing Methods-DIY Create File and Upload Send Methods Available in QuickBooks Online Payroll Filing Methods Electronic filing submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency. Payment Methods N/A
L1-V (Payment)	WH	Withholding Payment Voucher (L1-V)	view
Effective Date 06-01-2012 Form Name Withholding Payment Voucher (L1-V) Filing Frequency Monthly Filing Due Dates Due the last day of the following month. W2's sent with Annual Filing? No File Zero Wages Rule No File Zero Liability Rules No Send Methods Available in QuickBooks Desktop Payroll Effective Date 06-01-2012 Filing Methods-DIY Paper or E-File if mandate thresholds apply Payment Methods-DIY E-Pay Send Methods Available in QuickBooks Online Payroll Filing Methods Electronic payment submission to the agency. or Paper Payment Methods ACH Credit

Withholdings

Agency contact information

Effective Date: 03-05-2018

Agency Name: Louisiana Department of Revenue

Vendor Payable Name: Louisiana Department of Revenue

Mailing Address: 617 North Third Street
Baton Rouge, LA 70802
or
P. O. Box 91017
Baton Rouge, LA 70821-9017

Phone Numbers: General Information
(855) 307-3893

Support Website URL: https://esweb.revenue.louisiana.gov/contactus/default.aspx?who=business&type=tax

Agency Website URL: http://www.revenue.louisiana.gov/sections/business/withholding.aspx

Agency Holidays

Effective Date: 01-01-2018

Agency Holidays: Federal Reserve Bank Holidays:

New Year's Day - January 1
Martin Luther King, Jr. Birthday - January 15
Washington's Birthday - February 19
Memorial Day - May 28
Independence Day - July 4
Labor Day - September 3
Columbus Day - October 8
Veteran's Day - November 11 Sunday
Veteran's Day - Monday November 12th Observed
Christmas Day - December 25

State Observed Holidays:
Mardi Gras Day - February 13th
Good Friday - March 30th
General Election Day - November 6th

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date: 01-01-2012

Account Number Name: LA Dept of Revenue Withholding Tax Acct No.

QuickBooks Employer Account Number Format(s): 9999999-999 or 9999999999

Agency Withholding Details

Effective Date: 07-01-2009

WH Supported?: Yes

Allowance Amount Detail: $4,500 for personal exemptions $1,000 per dependent

Supplemental Rate Detail: N/A

W4 Requirements

Effective Date: 03-17-2016

Can Use Federal W4?: No

Agency Tax Payment Details

Effective Date: 04-12-2017

Tax Payment Name: LA Withholding

Verification Tracking

Last Verified Date: 04-23-2018

Tax Payment Frequency Detail

Payment Frequency	Payment Name
Monthly	LA Withholding	view
Effective Date 01-20-2013 Tax Payment Name LA Withholding Frequency Monthly Liability Accrual Period Calendar month Due Date Due the last day of the following month Threshold Requirement Withholding liability equal to $500, but less than $5,000 per month.
Quarterly	LA Withholding	view
Effective Date 01-20-2013 Tax Payment Name LA Withholding Frequency Quarterly Liability Accrual Period Calendar Quarter Due Date Due the last day of the month following the end of the quarter Threshold Requirement Withholding liability is less than or equal to $500 per month.
Semimonthly	LA Withholding	view
Effective Date 01-20-2013 Tax Payment Name LA Withholding Frequency Semimonthly Liability Accrual Period 1st-15th; 16th - EOM Due Date 1st-15th, due the last day of the month; 16th - EOM, due 15th of the following month Threshold Requirement Withholding liability is equal to or greater than $5,000 per month.

Electronic Mandate Requirements

Effective Date: 12-05-2018

Employer Filing Requirements: WH Filings: Semi-monthly depositor must file Form L-1 electronically

W-2/W-3: Employers that file 50 or more employee withholding statements must file electronically.
Payment Requirements Changing
To: Taxpayers whose average payments exceed $5,000 are required to make electronic payments

From:
Each employer who withholds from the combined wages of all employees less than $500 per month is required to pay on a quarterly basis.

Each employer who withholds from the combined wages of all employees at least $500 but less than $5,000 per month is required to pay on a monthly basis.

Each employer who withholds from the combined wages of all employees $5,000 per month or more must pay on a semimonthly basis.

Employer Payment Requirements: Taxpayers whose average payments exceed $5,000 are required to make electronic payments.

Unemployment Tax

Agency contact information

Effective Date: 10-01-2014

Agency Name: Louisiana Workforce Commission

Vendor Payable Name: Louisiana Workforce Commission

Mailing Address: Physical Address:
1001 N. 23rd Street
Baton Rouge, LA 70802

Mailing Address:
P.O. Box 94094
Baton Rouge, LA 70804-9094

Phone Numbers: UI Call Center
866-783-5567

Support Email: owd@lwc.la.gov

Agency Website URL: http://www.laworks.net/homepage.asp

Agency Holidays

Effective Date: 01-01-2018

Agency Holidays: Federal Reserve Bank Holidays:

New Year's Day - January 1
Martin Luther King, Jr. Birthday - January 15
Washington's Birthday - February 19
Memorial Day - May 28
Independence Day - July 4
Labor Day - September 3
Columbus Day - October 8
Veteran's Day - November 11 Sunday
Veteran's Day Observed Monday - November 12
Christmas Day - December 25

State Observed Holidays:
Mardi Gras Day - February 13
Good Friday - March 30
November 6th - General Election Day

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date: 09-16-2015

Account Number Name: LA Workforce Commission State ID No.

QuickBooks Employer Account Number Format(s): 999999 9

Agency Tax Rate Detail

Effective Date: 01-01-2018

Fixed Rate: N/A

Fixed Dollar Amount: N/A

Minimum Rate: 0.1%

Maximum Rate: 6.2%

New Employer Rate: 3.02%

Employer Wage Base

Effective Date: 01-01-2010

Wage Base Amount: $7,700.00

Employee Rates

Fixed Rate: N/A

Employee Wage Base

Wage Base Amount: N/A

Agency Surcharge Detail

Effective Date: 01-01-2018

Surcharge Name: Integrity Social Charge

Fixed Rate: No

Fixed Rate: 2.11%

Minimum Rate: N/A

Maximum Rate: N/A

Wage Base Amount: $7,700.00

Supported QuickBooks Surcharge: Yes

QuickBooks DIY Requirements: This rate is included in the unemployment insurance tax rate.

Assisted Requirements: This rate is included in the unemployment insurance tax rate.

Verification Tracking

Last Verified Date: 11-02-2018

Agency Surcharge Detail

Effective Date: 01-01-2018

Surcharge Name: Non-Charge Social Charge

Fixed Rate: Yes

Fixed Rate: 10.02%

Minimum Rate: N/A

Maximum Rate: N/A

Wage Base Amount: $7,700.00

Supported QuickBooks Surcharge: Yes

QuickBooks DIY Requirements: This rate is included in the unemployment insurance tax rate.

Assisted Requirements: This rate is included in the unemployment insurance tax rate.

Verification Tracking

Last Verified Date: 11-02-2018

Agency Surcharge Detail

Effective Date: 01-01-2018

Surcharge Name: Incumbent Worker Training Program Social Charge

Fixed Rate: No

Fixed Rate: 12.38%

Minimum Rate: N/A

Maximum Rate: N/A

Wage Base Amount: $7,700.00

Supported QuickBooks Surcharge: Yes

QuickBooks DIY Requirements: This rate is included in the unemployment insurance tax rate.

Assisted Requirements: This rate is included in the unemployment insurance tax rate.

Verification Tracking

Last Verified Date: 11-16-2018

Agency Tax Payment Details

Effective Date: 01-01-2013

Tax Payment Name: LA Unemployment Insurance

Verification Tracking

Last Verified Date: 04-23-2018

Tax Payment Frequency Detail

Payment Frequency	Payment Name
Quarterly	LA Unemployment Insurance	view
Effective Date 01-01-2011 Tax Payment Name LA Unemployment Insurance Frequency Quarterly Liability Accrual Period Calendar Quarter Due Date Due the last day of the month following the end of the quarter (April 30, July 31, October 31, January 31). Threshold Requirement NA

Electronic Mandate Requirements

Effective Date: 01-01-2014

Employer Filing Requirements: All employers must file electronically.

Employer Payment Requirements: No mandate.

Employer Registration

Withholding Tax

How does the agency prefer the employer to register?: Online

Where can I find out more about the agency process for registration?: https://geauxbiz.sos.la.gov/

Is there a registration fee?: No

What is the name of the form to use for registration?: Application for Louisiana Revenue Account Number - R-16019 (5/08) CR1

What is the link to the form for registration?: https://geauxbiz.sos.la.gov/

Additional information about the registration for this state.: By submitting your application online including a valid e-mail address, a confirmation message will be sent to you within 3 business days. You will be required to log back into the system using the Application Code and Password you entered to retrieve your Louisiana Revenue Account Number.

Unemployment Insurance Tax

How does the agency prefer the employer to register?: Online

Where can I find out more about the agency process for registration?: https://laors2.laworks.net/LaStarsRegistration

Is there a registration fee?: No

What is the name of the form to use for registration?: Louisiana Internet Applications

What is the link to the form for registration?: https://laors2.laworks.net/LaStarsRegistration

Tax Forms

Agency Form Detail

Send Methods Available in QuickBooks Desktop Payroll

Send Methods Available in QuickBooks Online Payroll

Send Methods Available in QuickBooks Desktop Payroll

Send Methods Available in QuickBooks Online Payroll

Send Methods Available in QuickBooks Desktop Payroll

Send Methods Available in QuickBooks Online Payroll

Send Methods Available in QuickBooks Desktop Payroll

Send Methods Available in QuickBooks Online Payroll

Send Methods Available in QuickBooks Desktop Payroll

Send Methods Available in QuickBooks Online Payroll

Withholdings

Agency contact information

Agency Holidays

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Agency Withholding Details

W4 Requirements

Agency Tax Payment Details

Verification Tracking

Tax Payment Frequency Detail

Electronic Mandate Requirements

Unemployment Tax

Agency contact information

Agency Holidays

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Agency Tax Rate Detail

Employer Wage Base

Employee Rates

Employee Wage Base

Agency Surcharge Detail

Verification Tracking

Agency Surcharge Detail

Verification Tracking

Agency Surcharge Detail

Verification Tracking

Agency Tax Payment Details

Verification Tracking

Tax Payment Frequency Detail

Electronic Mandate Requirements

Employer Registration

Withholding Tax

Unemployment Insurance Tax

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