Withholding Requirements:

• Register as an employer by clicking here
• Employee’s Withholding Allowance Certificate - Form L-4
• Withholding Method = formula
• Supplemental Rate = Add to regular wages for current or preceding payroll period, compute tax on total, and subtract tax withheld from regular wages.

Local Taxes:

None

State Unemployment Insurance (SUI):

Reserve ratio formula

• Wage base is $7,700. for 2019
• Employer tax rates range from 0.10% to 6.20%
• New employers pay the average industry rate, which will be between 1.18% and 2.94% based upon industry and rates classification.

State Disability Insurance (SDI):

None

State Labor Laws:

Minimum Wage - The Federal minimum wage rate applies.
Termination Pay - Fired/quit - by next regular payday or no later than 15 days after end of employment

New Hire Reporting:

Employers must report hiring, rehiring, and return to work within 20 days on Form W-4 (or equivalent). Report should include Employer’s name, address, FEIN; employee’s name, address, SSN, occupation. Send to:

Louisiana Directory of New Hires 
P.O. Box 142513 Richmond, VA 78714-2513
888-223-1461
888-223-1462 fax
Or report online click here

Remit Withholding for Child Support to:

Centralized Collection Unit
PO Box 260222
Baton Rouge, LA 70826
888-524-3578

to Remit online click here

Reciprocal States:

None