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Intuit
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Louisiana Payroll Tax Compliance

Use this information to ensure compliance with state payroll tax regulations. Find details on tax forms, withholdings, unemployment and other tax, e-file and pay information, general state and agency information, and employer registration.

Agency Form Detail

Form ID Tax Code Form Name
Employer's Wage and Tax Report (Filing) UI Employer's Wage and Tax Report
Effective Date
Form Name
Employer's Wage and Tax Report
Filing Frequency
Quarterly
Filing Due Dates
Due the last day of the month following the end of the quarter (April 30, July 31, October 31, and January 31).
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Report E-file only
Payment Methods-DIY
Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing and/or payment submission to the agency. or Worksheet to be used to assist with the filing and/or payment submission to the agency.
Payment Methods
ACH Credit
LA New Hire Report (Filing) UI New Hire Report
Effective Date
Form Name
New Hire Report
Filing Frequency
As required
Filing Due Dates
Due within 20 days after the employee is hired, rehired or returns to work. When reporting electronically or magnetically you must submit two transmissions each month not fewer than 12 days nor more than 16 days apart.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
L-3 (Filing) WH Transmittal of Withholding Tax Statements
Effective Date
Form Name
Transmittal of Withholding Tax Statements
Filing Frequency
Annual
Filing Due Dates
January 31st
W2's sent with Annual Filing?
Yes
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
State W2 (Filing) WH Wage and Tax Statement
Effective Date
Form Name
Wage and Tax Statement
Filing Frequency
Annual
Filing Due Dates
Due January 31st following the year being filed.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Create File and Upload

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
L1-V (Payment) WH Withholding Payment Voucher (L1-V)
Effective Date
Form Name
Withholding Payment Voucher (L1-V)
Filing Frequency
Monthly
Filing Due Dates
Due the last day of the following month.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Paper or E-File if mandate thresholds apply
Payment Methods-DIY
E-Pay

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic payment submission to the agency. or Paper
Payment Methods
ACH Credit

Agency contact information

Effective Date
Agency Name
Louisiana Department of Revenue
Vendor Payable Name
Louisiana Department of Revenue
Mailing Address
617 North Third Street Baton Rouge, LA 70802 or P. O. Box 91017 Baton Rouge, LA 70821-9017
Phone Numbers
General Information (855) 307-3893
Support Website URL
https://esweb.revenue.louisiana.gov/contactus/default.aspx?who=business&type=tax
Agency Website URL
http://www.revenue.louisiana.gov/sections/business/withholding.aspx

Agency Holidays

Effective Date
Agency Holidays
For Federal Reserve Bank Holidays refer to Agency, IRS, Tax Items WH/SS/Medicare: State Observed Holidays: Good Friday - April 19th

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
LA Dept of Revenue Withholding Tax Acct No.
QuickBooks Employer Account Number Format(s)
9999999-999 or 9999999999

Agency Withholding Details

Effective Date
WH Supported?
Yes
Allowance Amount Detail
$4,500 for personal exemptions $1,000 per dependent
Supplemental Rate Detail
N/A

W4 Requirements

Effective Date
Can Use Federal W4?
No

Agency Tax Payment Details

Effective Date
Tax Payment Name
LA Withholding

Verification Tracking

Last Verified Date
02-12-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Monthly LA Withholding
Effective Date
Tax Payment Name
LA Withholding
Frequency
Monthly
Liability Accrual Period
Calendar month
Due Date
Due the last day of the following month
Threshold Requirement
Withholding liability equal to $500, but less than $5,000 per month.
Semimonthly LA Withholding
Effective Date
Tax Payment Name
LA Withholding
Frequency
Semimonthly
Liability Accrual Period
1st-15th; 16th - EOM
Due Date
1st-15th, due the last day of the month; 16th - EOM, due 15th of the following month
Threshold Requirement
Withholding liability is equal to or greater than $5,000 per month.
Quarterly LA Withholding
Effective Date
Tax Payment Name
LA Withholding
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Due the last day of the month following the end of the quarter
Threshold Requirement
Withholding liability is less than or equal to $500 per month.

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
WH Filings: Semi-monthly depositor must file Form L-1 electronically W-2/W-3: Employers that file 50 or more employee withholding statements must file electronically.
Employer Payment Requirements
Taxpayers whose average payments exceed $5,000 are required to make electronic payments.

Agency contact information

Effective Date
Agency Name
Louisiana Workforce Commission
Vendor Payable Name
Louisiana Workforce Commission
Mailing Address
Physical Address: 1001 N. 23rd Street Baton Rouge, LA 70802 Mailing Address: P.O. Box 94094 Baton Rouge, LA 70804-9094
Phone Numbers
UI Call Center 866-783-5567
Support Email
owd@lwc.la.gov
Agency Website URL
http://www.laworks.net/homepage.asp

Agency Holidays

Effective Date
Agency Holidays
For Federal Reserve Bank Holidays refer to Agency, IRS, Tax Items WH/SS/Medicare: State Observed Holidays: Good Friday - April 19th

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
LA Workforce Commission State ID No.
QuickBooks Employer Account Number Format(s)
999999 9

Agency Tax Rate Detail

Effective Date
Fixed Dollar Amount
N/A
Minimum Rate
0.1%
Maximum Rate
6.2%
New Employer Rate
2.94%

Employer Wage Base

Effective Date
Wage Base Amount
$7,700.00

Employee Rates

Fixed Rate
N/A

Employee Wage Base

Wage Base Amount
N/A

Agency Surcharge Detail

Effective Date
Surcharge Name
Integrity Social Charge
Creditable to FUTA
No
Fixed Rate
2.11%
Minimum Rate
N/A
Maximum Rate
N/A
New Employer Rate
N/A
Wage Base Amount
$7,700.00

Verification Tracking

Last Verified Date
11-02-2018

Agency Surcharge Detail

Effective Date
Surcharge Name
Non-Charge Social Charge
Creditable to FUTA
Yes
Fixed Rate
7.08%
Minimum Rate
N/A
Maximum Rate
N/A
New Employer Rate
N/A
Wage Base Amount
$7,700.00

Verification Tracking

Last Verified Date
11-02-2018

Agency Surcharge Detail

Effective Date
Surcharge Name
Incumbent Worker Training Program Social Charge
Creditable to FUTA
No
Fixed Rate
11.81%
Minimum Rate
N/A
Maximum Rate
N/A
New Employer Rate
N/A
Wage Base Amount
$7,700.00

Verification Tracking

Last Verified Date
11-16-2018

Agency Tax Payment Details

Effective Date
Tax Payment Name
LA Unemployment Insurance

Verification Tracking

Last Verified Date
07-30-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Quarterly LA Unemployment Insurance
Effective Date
Tax Payment Name
LA Unemployment Insurance
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Due the last day of the month following the end of the quarter (April 30, July 31, October 31, January 31).
Threshold Requirement
NA

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
All employers must file electronically.
Employer Payment Requirements
No mandate.

Withholding Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
https://geauxbiz.sos.la.gov/
Is there a registration fee?
No
What is the name of the form to use for registration?
Louisiana geauxBIZ
What is the link to the form for registration?
https://geauxbiz.sos.la.gov/
Additional information about the registration for this state.
By submitting your application online including a valid e-mail address, a confirmation message will be sent to you within 3 business days. You will be required to log back into the system using the Application Code and Password you entered to retrieve your Louisiana Revenue Account Number.

Unemployment Insurance Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
https://laors2.laworks.net/LaStarsRegistration
Is there a registration fee?
No
What is the name of the form to use for registration?
Louisiana Internet Applications
What is the link to the form for registration?
https://laors2.laworks.net/LaStarsRegistration
Additional information about the registration for this state.
Online registration will issue an account number immediately. If there were errors processing the application it can take up to 2 weeks before an account number is issued.

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