Paying Employees in Louisiana

Louisiana 2021 Minimum Wage: $7.25/hour

Louisiana Overtime Rules: 1.5 x’s the regular rate of pay for non-exempt employees for all hours worked over 40 in a workweek

Louisiana Paystub Requirements:

  • No pay stub requirement

How often do you have to pay employees in Louisiana?

  • Employers must tell employees at the time of hire the frequency of payment; if not designated the pay dates are the 1st and 16th of each month.  Manufacturing employees must be paid at least twice per month.

When is an employee’s final check due in Louisiana?

  • Wages are due on the next regular pay date or no later than fifteen days (whichever occurs first) for terminations and resignations.

 

Louisiana Withholding Tax 

Louisiana Withholding Tax Registration

  • Register online through Louisiana Department of Revenue
  • Register using the paper form R-16019

Wages subject to Louisiana income tax:

  • All income earned within the state by residents and nonresidents is subject to Louisiana income tax
  • All income earned by Louisiana residents in other states is subject to Louisiana income tax if the wages are not subject to the income tax by the state where the work is performed

Louisiana Employee’s Withholding Exemption Certificate

Reciprocity

  • None

Louisiana Withholding Tax Due Dates

  • Due quarterly on the last day of the month following quarter end if average monthly withholding is less than or equal to $500
  • Due monthly by the last day of the month following the reporting period if average monthly withholding is between $500 and $5000 per month on average
  • Due semimonthly on the last day of the month for 1-15 and by the 15 of following month for 16-EOM if annual withholding is $60000+

 

Louisiana Unemployment Tax

Louisiana Unemployment Tax Registration

  • Register online through the Louisiana Workforce Commission

Louisiana Unemployment Tax Employer Liabilities

  • New employer rate: Industry rated
  • 2021 Wage Base: $7,700

Louisiana Unemployment Tax Due Dates

  • Return and payment are due quarterly on the last day of the month following the end of the reporting period

 

Louisiana New Hire Reporting

  • Louisiana Directory of New Hires
    PO Box 142513
    Richmond, VA 78714-2513
  • Phone: 888-223-1461
  • Fax: 888-223-1462
  • Report new hires online

 

Louisiana Child Support

  • Centralized Collection Unit
    PO Box 260222
    Baton Rouge, LA 70826
  • Phone: 888-524-3578
  • Pay Louisiana child support online

 

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