USA State Taxes

LOUISIANA (LA)

STATE INCOME TAX (SIT)

Description	Amount	Effective Date	Website	Deposit Method / Frequency / Threshold	Forms
Wage Withholding	Tables		Department of Revenue - Withholding Tax and Formulas Business Register	Quarterly EFT Less than $500/mth ($6000 annually). Monthly EFT $500-less than $5000/mth (Vouchers) Due by last day of month following the month or quarter. Semi-Monthly EFT $5000/mth or more. Due last day of month and 15th of following month. File online at LA Taxpayer Access Point (LATAP)	Forms for Business Quarterly - L-1 (different one for each quarter) Withholding Returns Filing Withholding Exemption Certificate - L-4 (R-1300)
Supplemental Wage / Bonus Rate	None

Description

Amount

Effective Date

Website

Deposit Method / Frequency / Threshold

Forms

Wage Withholding

Tables

Department of Revenue - Withholding Tax and Formulas

Business Register

Quarterly EFT Less than $500/mth ($6000 annually).

Monthly EFT $500-less than $5000/mth (Vouchers)

Due by last day of month following the month or quarter.

Semi-Monthly EFT $5000/mth or more. Due last day of month and 15th of following month.

File online at LA Taxpayer Access Point (LATAP)

Forms for Business

Quarterly - L-1 (different one for each quarter)

Withholding Returns Filing

Withholding Exemption Certificate - L-4 (R-1300)

Supplemental Wage / Bonus Rate

None

Notes:

A quarterly return must be filed even if no taxes are withheld during the quarter or if wages paid to employees were not sufficient to require withholding.

No reciprocal agreements.

STATE UNEMPLOYMENT INSURANCE (SUI)

Description	Amount	Effective Date	Website	Deposit Method / Frequency / Threshold	Forms
Maximum Taxable Earnings	$7,700	Unchanged from 2022	Workforce Commission - Rates and Employer Handbook Registration (LASTARS)	Quarterly - EFT Employers with 100 employees or more must file online, pay online or mail. LWC Online Services	UI Forms
Employee Deduction	None
Employer Tax Rate (Does not include social charge rate)	0.09 - 6.20%	Unchanged from 2022
New Employment Rate - Standard	1.15 - 2.86%	2023
Voluntary Contribution Permitted	Yes

NEW HIRE REPORTING

Website	Frequency / Method	Forms
New Hire	Same as federal requirements. Register Electronic reporting

Website

Frequency / Method

Forms

New Hire

Same as federal requirements.

Electronic reporting

WEBSITES

State Agencies, Employment and Business

Disclaimer: This information is for reference only. To ensure accurate set up, we highly recommend that the information is verified with the applicable federal and state/provincial agencies. TimeTrex makes no claims, guarantees, or promises about the accuracy, current status, or completeness of the information provided. In no event shall TimeTrex be liable for any errors or omissions with respect to any resource information.

Last updated Jan 2024