What are the Louisiana payroll tax registration requirements?

 If you plan to run payroll in Louisiana or hire employees who live or work in the state, you must register as an employer with the state. This registration allows you to correctly withhold, file, and pay state payroll taxes. Below is a detailed overview of Louisiana payroll tax requirements to guide you through the process. 

Louisiana Registration for Income and Unemployment Taxes

The State of Louisiana requires you to register with the following tax agencies to make Louisiana state tax payments and filings:

• Louisiana Department of Revenue (LDR): Register to obtain your Louisiana Withholding Tax Account Number for withholding state income taxes.

• Louisiana Workforce Commission (LWC): Register to obtain your Employer Account Number to file and pay state unemployment taxes. 

Register for the Louisiana Department of Revenue (LDR)

To register with the Louisiana Department of Revenue (LDR), you must follow the steps below. 

• Register via Online:

  • Visit the Louisiana DOR registration page and click LaTAP

  • Under the “Registration” title, click Register My Business

  • Read the instructions given on the first page.

  • Complete the remaining steps to register.

 

• Register Via Mail:

You can also complete the registration process by submitting the paper application and mailing it to:

Louisiana Department of Revenue
P.O. Box 201
Baton Rouge, LA 70821-0201

 

Number Issued

After completing the registration, you will receive a Louisiana Withholding Tax Account Number. This number is used to file state withholding forms like Form L1-V, Form L-1, Form L-3, and Form W-2.

 

Register for the Louisiana Workforce Commission (LWC)

• Register via Online

• Visit the LWC registration page.

• Read the list of requirements, understand your own requirements, and check the box for each required detail.

• Click ‘Begin Application’ and complete the prompts.

 

•  Number Issued: After successful registration, you will receive the Employer account number, UI Contribution rate, and Occupational code. Use the Employer Account Number to file state withholding forms like Form LWC ES-4.

State Withholding Certificate (Form L-4)

Form L-4 is the Louisiana Employee’s Withholding Exemption Certificate. Employees complete this form so that employers can withhold the correct amount of Louisiana state income tax from their wages. It works similarly to the federal Form W-4 but applies specifically to the Louisiana state income tax.

Exemptions:
Employees may claim exemption if they:

•  Had no Louisiana income tax liability in the previous year, and

•  Expect none for the current year.

Louisiana Payroll Tax Rates

Minimum Wage Base for Louisiana 

Louisiana is the state that does not have a state minimum wage base. Employers are required to follow the federal minimum wage.

 

Louisiana State Unemployment Insurance (SUI)

SUI taxes are state-level payroll taxes that employers pay to fund unemployment benefits for eligible workers who lose their jobs through no fault of their own. Here are the SUI tax rates for Louisiana:

Louisiana Payroll Tax Payments

To pay your Withholding and unemployment taxes, you must follow the given methods:

Withholding Tax Payments:

• Pay via Online:  To make withholding Tax Payment, visit the LaTAP

• Pay via Mail:  Submit payment with voucher Form R-16006 (Withholding Tax Payment Voucher).

Mail to:

Louisiana Department of Revenue
P.O. Box 91017
Baton Rouge, LA 70821-9017

Unemployment Tax Payments:

• Pay via Online: To make an unemployment Tax Payment, visit the LWC Employer Portal 

• Pay Via Mail:  To pay by mail, create a payment voucher using the Louisiana wage and Tax System and mail in a check.

Louisiana Payroll Tax Filings

Here are the tax forms to be filed with the Kansas Department of Revenue (DOR) and the Department of Labor(DOL).

Louisiana Department of Revenue(DOR)

• Form L-1 (Employer Withholding Return): Form L-1 is used by Louisiana employers to report and remit state income taxes withheld from employees’ wages. It ensures the Louisiana Department of Revenue (LDR) receives the proper amount of tax withheld throughout the year.
  
  How to file?

• File via Online: 

Employers can file and pay through the Louisiana Taxpayer Access Point (LaTAP) on the LDR website.

• File via Mail:

Download and complete the Form L-1. Make sure each quarter has a different version of the forms. Include Form L-1 V, Online Payment Voucher, and mail the address mentioned on the form.

           Deadline

Due dates depend on your filing frequency as assigned by the Kansas Department of Revenue.

• Monthly filers: Due by the last day of the month following the month withheld.

• Quarterly filers: Due by the last day of the month following the quarter end.

• Annual filers: Due on January 31 of the following year.

• Form L-3, Transmittal of Withholding Tax Statements

Form L-3 is the annual reconciliation form used by Louisiana employers to report the total state income tax withheld from employees during the year. Employers must also submit copies of Form W-2 (Wage and Tax Statement) that show Louisiana withholding.

How to file

• File via Online:

File electronically through the LouisianaWageSystem

• File via mail:

The Louisiana Department of Revenue mails Form L-3 to eligible employers in November or December. Employers may also download the form directly from the LDR website. Any payments owed must be submitted separately using Form L-1V (Online Payment Voucher), which can be generated and downloaded online.

• Deadline
  Form L-3, Transmittal of Withholding Tax Statements, is due by January 31st of the following year. 

 

• Form LA W-2, Wage and Tax Statement

Form LA W-2 reports wages paid to employees and the Louisiana state income taxes withheld. Employers must provide copies to employees and file them with the Louisiana Department of Revenue (LDR).

How to file?

• File via Online:

File electronically through the LouisianaWageSystem.

• File via mail:

To mail the Form LA W-2, complete the form and also include Form L-,3 and mail the return to the address mentioned on the form.

 

Deadline:

Employers must file Form LA W-2 with the LDR and distribute copies to employees by January 31 each year.

 

Louisiana Workforce Commission (LWC)

• Form LWC ES-4, Employer’s Quarterly Wage and Tax Report

Form LWC ES-4 is used by Louisiana employers to report each employee’s wages and to calculate and pay state unemployment insurance (SUI) taxes each quarter.

How to file?

• File via Online:

File electronically through the Louisiana Workforce Commission Wage Reporting website 

• File via Mail:

Download and complete Form LWC ES-4, including a check for any taxes due, and mail it to the address listed on the form.
 

• Deadline:
  Due on the last day of the month following each quarter 

  • Q1 (Jan–Mar): April 30

  • Q2 (Apr–Jun): July 31

  • Q3 (Jul–Sep): October 31

  • Q4 (Oct–Dec): January 31

Amendments

If you have made any errors on the previously reported Form LWC ES-4, you can correct them as soon as you find the error. Here are the steps to amend your returns:

• Sign in to the LWC website. 

• Obtain a copy of Form LWC ES-4 that was filed previously. 

• Correct the error and submit the return online or mail it to the address mentioned on the form.

New Hire Report

The Louisiana New Hire Report is used by employers to report newly hired or rehired employees to the Louisiana Directory of New Hires.

How to File?

1. Online (Preferred): Submit via the Louisiana New Hire Directory

2. Mail or Fax: Employers can fax reports to (888) 223-1462 or mail them to:

Louisiana Directory of New Hires
P.O. Box 3340
Baton Rouge, LA 70821-3340