Louisiana payroll tax withholding requirements for employers

Louisiana requires employers to withhold state income tax from employee paychecks and to pay employer unemployment taxes. Employees complete Form L-4, Employee's Withholding Exemption Certificate, to calculate withholdings. There are no local income taxes in Louisiana.

What are my state payroll tax obligations?

Two obligations apply: state income tax withheld from employee wages, and employer-paid unemployment taxes. Louisiana does not have any reciprocal agreements with other states, and there are no local income taxes imposed in Louisiana.

How do I register as an employer?

Louisiana employers need to register with both of the following agencies.

 
1. Louisiana Department of Revenue - for withholding state income taxes from your employees' wages. Employers can register online at the Louisiana Department of Revenue.
 
2. Louisiana Workforce Commission - for employer unemployment taxes. Register electronically using the LASTARS online portal.

What are the payroll tax filing requirements?

Important: payments for the last period of the quarter must be submitted with the L-1 return. All other payments must be submitted with an L-1V payment voucher.

How to file and pay electronically

 
• Income tax withholding: file and remit payment electronically using the Louisiana Department of Revenue's Taxpayer Access Point (LaTAP) online system.
 
• Unemployment taxes: file electronically using the Louisiana Workforce Commission's online system.

Where can I find more info?

 
• The Louisiana Department of Revenue, for more information about state income tax withholdings. A withholding tax page and a business forms page are available for additional detail.
 
• The Louisiana Workforce Commission, for more information about unemployment insurance taxes.

Frequently asked questions

What are Louisiana's state payroll tax obligations?

Louisiana requires employers to withhold income tax from employees' paychecks in addition to paying employer-funded unemployment taxes. Employees complete Form L-4, the Employee's Withholding Exemption Certificate, to calculate withholdings, and Louisiana has no reciprocal agreements with other states and no local income taxes.

How do I register as an employer in Louisiana?

Register with two agencies: the Louisiana Department of Revenue for withholding state income taxes from employee wages, which can be done online, and the Louisiana Workforce Commission for employer unemployment taxes, using the LaSTARS online portal.

Which Louisiana payroll tax forms do employers file?

For income tax withholding, employers file Form L-1 (Employer Return of State Income Tax Withheld) quarterly, Form L-1V (Withholding Payment Voucher) on their assigned schedule, and Form L-3 (Transmittal of Withholding Tax Statements) annually. For unemployment, employers file Form LDOL-ES4, the Employer Wage and Tax Report, quarterly.

When are Louisiana payroll tax returns due?

Form L-1 is due quarterly by the last day of the month following a calendar quarter end, and Form L-3 is due by February 27 each year. The LDOL-ES4 unemployment report is due April 30, July 31, October 31 and January 31.

Can Louisiana payroll taxes be filed online?

Yes. Employers can file and remit withholding tax payments electronically through the Louisiana Department of Revenue's Taxpayer Access Point (LaTAP), and can file unemployment taxes electronically using the Louisiana Workforce Commission's online system.