2025 YEAR END
Withholding
Withholding requirements
New employees must complete Employee Withholding Exemption Certificate (L-4).
Supplemental rate
- As of January 1, 2025, Louisiana has implemented a flat personal income tax rate of 3%.
- This rate applies to regular and supplemental wages, such as bonuses and commissions.
- The Form L-4 and withholding tables have been updated to reflect this change.
State Unemployment Insurance (SUI)
Wage base
$7,700
Contributions
- Experienced Employers: Tax rates range from 0.09% to 6.20%, depending on your experience rating (i.e., how many former employees have claimed unemployment benefits).
- New Employers: Pay a rate based on the average rate for their industry, determined by their NAICS code.
More information
- New employers pay the average industry rate for Louisiana SUI based on industry and rates classification.
- Employers become “experience-rated” after a 24-month eligibility period, which can extend up to 45 months depending on when benefit charges begin
Labor
Minimum wage
$7.25
Termination Pay
- If an employee is fired:
- Final wages must be paid by the next regular payday or within 15 days, whichever comes first.
- If an employee quits:
- Final wages are due by the next regular payday for the pay cycle in which the employee worked or within 15 days, whichever is earlier.
More information
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- Tipped Employees: Minimum wage is $2.13/hour, but employers must ensure total earnings (wages + tips) equal at least $7.25/hour.
- Subminimum Wage:
- Youth under 20: $4.25/hour for the first 90 days.
- Full-time students: 85% of minimum wage (approx. $6.16/hour).
- Louisiana does not have a state-specific minimum wage law, so it defaults to the federal standard.
New Hire Filing
Reporting deadline
Employers must report hiring, rehiring, and return to work within 20 days
Reporting online
Reporting by mail
Louisiana Directory of New Hires
P.O. Box 138078
Sacramento, CA 95813-8078
Fax number: (888) 223-1462
New hire reporting form
Child Support
Online payments
More information
Centralized Collection Unit
P.O. Box 260222
Baton Rouge, LA 70826-0222
- Make checks payable to: Department of Children and Family Services (DCFS)
- Include: Payor’s name, address, SSN and/or LASES number
- For genetic testing fees, write “Genetic Test” on the payment
Other
New employer registration
Local taxes
N/A
Reciprocal states
N/A
Disability insurance
N/A
Helpful links
Last Updated
12/20/2023
States
The information provided here should not be considered legal or accounting advice nor should it substitute for legal, accounting, and other professional advice. If you require legal or accounting advice, you should always consult your licensed attorney, accountant, or other professional to discuss the facts of your particular situation.
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