Louisiana employer tax information
About Louisiana employer tax information
With Square, you can run payroll, pay your taxes and stay ahead of the compliance to focus on running your business. This guide is intended for your state taxes only. It’s important to note that laws vary by jurisdiction, and this guide does not attempt to address all jurisdictions or federal taxes — for example, counties or cities often have requirements that differ from federal and state law.
Before you begin
To sign up for Square Payroll in Louisiana, you must be registered with the Louisiana Department of Revenue and Louisiana Workforce Commission so we can pay and file your state taxes.
The Louisiana Workforce Commission typically requires employers to file and pay unemployment taxes starting in the quarter that wages are first paid. If you become liable for unemployment taxes and register an account in a later quarter, it may be necessary to file these taxes retroactively. Visit the Louisiana website or contact the LA Workforce Commission directly to determine your requirements and ensure any outstanding tax filings are completed promptly to avoid penalties.
For Louisiana Department of Revenue, you need your:
Louisiana Revenue Account Number (10 digits)
For Louisiana Workforce Commission, you need your:
Louisiana Unemployment Tax Employer Account Number (7 digits)
Louisiana payroll tax details
Square Payroll processes the following per the frequency for the listed state agencies.
Louisiana Department of Revenue
Withholding Payment Voucher (L1-V): processes per pay run
Employer’s Return of State Income Tax Withheld (L-1): processes quarterly
Transmittal of Withholding Tax Statements (L-3): processes annually
Wage and Tax Statement (W-2): processes annually
Louisiana Workforce Commission
Employer's Wage and Tax Report (LWC ES-4): processes quarterly
Department of Children and Family Services
New Hire Report: processes per new employee
Make Louisiana payroll tax payments
You will need to establish a Louisiana withholding tax account with the Louisiana Department of Revenue (LDR). If you register on the Louisiana Department of Revenue website, you should receive a confirmation email regarding your Louisiana Revenue Account Number within three business days. If you register on paper with the Application for Louisiana Revenue Account Number, you should receive an account number in 2-3 weeks. There is no fee to register your business with the LDR.
There are two options to make withholding tax payments in Louisiana. Employers on a semi-weekly payment schedule must make payments electronically. Other employers may pay electronically or on paper. Learn more about withholding tax payments.
- To pay online, sign in to the Louisiana Taxpayer Access Point (LaTAP).
- To pay by mail, send your withholding tax payment by mail with Form L-1V, Withholding Payment Voucher, which can be created and downloaded from the Online Payment Vouchers page of the Louisiana Department of Revenue (LDR) website. You will need the business name and Louisiana Account Number to create a printable voucher that can be used to mail in a payment.
Louisiana employers must register with the Louisiana Workforce Commission (LWC). When you register, LWC will determine if you are liable for unemployment insurance tax. If you are liable, the LWC will issue you a Louisiana unemployment state identification number. You must register online; there is no longer an option to register on paper. To register, use the online Louisiana Unemployment Tax Account Application on the LWC website.
Employers with 100 or more employees must make payments online via Electronic Funds Transfer (EFT) through the Louisiana Wage and Tax System (LAWATS). Employers with less than 100 employees can make payments online or by mailing a check
- To pay online, use the Louisiana Wage and Tax System.
- To pay by mail, create a payment voucher using the Louisiana Wage and Tax System and mail in a check.
Make Louisiana payroll withholding tax filings
Quarterly withholding tax returns are due by the last day of the month following the end of the calendar quarter (for example, due on April 30 for the first quarter). This return reconciles the tax paid for the quarter with the tax withheld for the quarter.
- To file online, use the LaTAP website.
- To file by mail, download Form L-1. There is a different version of this form for each tax quarter. Any payments due must be submitted with Form L-1V, Online Payment Voucher, which can be created and downloaded from the website.
For questions about withholding tax payments, contact the Louisiana Department of Revenue at 855-307-3893 or visit the Louisiana Department of Revenue website.
Annual reconciliation returns are due by January 31 for the preceding calendar year. In addition to the return, you must provide each of your employees with a federal Form W-2 summarizing the employee’s withholding for the year. You must include copies of the W-2s sent to all of your employees working in Louisiana with the Form L-3. Larger employers are required to submit Form L-3 with copies of W-2s electronically. Other employers may submit the annual reconciliation electronically or on paper.
- To file online, use the LAWageSystem.
- To file by mail, the Louisiana Department of Revenue will mail eligible employers Form L-3 during either November or December. You can also download Form L-3. Any payments due must be submitted separately using Form L-1V, Online Payment Voucher, which can be created and downloaded from the website.
For questions about withholding tax payments, contact the Louisiana Department of Revenue at 855-307-3893 or visit the Louisiana Department of Revenue website.
W-2s are due by January 31 for the preceding calendar year. When filing Form L-3, Transmittal of Withholding Tax Statements, you must also file W-2s for all employees working in Louisiana.
- To file online, use the LAWageSystem.
- To file by mail, include copies of the W-2s sent to all of your employees working in Louisiana with your Form L-3, and mail return to the address indicated on the form.
For questions about withholding tax payments, contact the Louisiana Department of Revenue at 855-307-3893 or visit the Louisiana Department of Revenue website.
Make unemployment insurance tax filings in Louisiana
Unemployment insurance tax reports and payments are due by the last day of the month following the end of the calendar quarter (for example, on April 30 for the first quarter).
Use the Louisiana Workforce Commission Wage Reporting website to file. Once the LWC has processed your file, review what you’ve submitted on the Tax Services website. You can make tax payments by signing in to Tax Services and paying via Electronic Funds Transfer (EFT), or you can mail in a check.
You must file quarterly returns even if no contributions are due. As long as you have an active unemployment insurance account, you must file reports every quarter by the due date. If you are liable for unemployment insurance taxes for any part of a calendar year, you are liable for the entire year and must file quarterly reports for the entire year.
If you believe your business no longer meets the qualifications for unemployment insurance tax, you must notify the Louisiana Workforce Commission. In such cases, you must continue to file quarterly contribution and wage reports until you are notified that your account has been made inactive. You will be subject to a penalty if you fail to file.
For more information on state unemployment taxes, contact the Louisiana Workforce Commission at 225-326-6999, 225-342-0210, or toll-free 866-783-5567 or visit the Louisiana Workforce Commission website.
Amend duplicate tax filings in Louisiana
The Louisiana Workforce Commission (LWC) allows you to correct any misreported payroll on your Form LWC ES-4.
- Sign in to the LWC website to file electronically.
- Obtain a copy of the Form LWC ES-4 that was originally filed by your previous payroll provider. This is needed to complete the Wages as Originally Reported section of the amendment.
- Submit your completed return online or mail to the address listed on the form.
File your Form LWC ES51/WEB with the LWC as soon as possible to avoid unnecessary penalties or fees from underreporting your wages and taxes. If you have any questions, contact the Louisiana Workforce Commission at 225-342-2961 or visit the Louisiana Workforce Commission website.
Register as a new employer in Louisiana
Register on the Louisiana Department of Revenue website. If you have issues with registration or cannot locate your Louisiana Revenue Account Number once you have registered, call the Department of Revenue at 855-307-3893.
Register with the Louisiana Workforce Commission. You must complete the application in one sitting, so we recommend that you gather all the necessary information, which is listed at the start of the registration process.
If you have issues with registration or cannot locate your Louisiana Unemployment Tax Employer Account Number once you have registered, call the Workforce Commission at 866-783-5567.
Look up your Unemployment Insurance Contribution Tax Rate online by logging into your Louisiana Wage and Tax System (LAWATS) account set up through the Workforce Commission.
Your Insurance Contribution Rate can be found on the letter sent to you by the Workforce Commission upon completion of registration. For assistance, call the Workforce Commission at 866-783-5567.
Find your Louisiana tax account numbers
You can find your Revenue Account Number on any previous mailings from or quarterly filings submitted to the Department of Revenue. Call the Department of Revenue at 855-307-3893.
Locate your Louisiana Unemployment Tax Employer Account Number
You can find your Unemployment Tax Employer Account Number on any previous mailings from or quarterly filings submitted to the Workforce Commission. Call the Workforce Commission at 866-783-5567.
Look up your Unemployment Insurance Contribution Tax Rate online by signing in to your Louisiana Wage and Tax System (LAWATS) account set up through the Workforce Commission.
Your Insurance Contribution Rate can be found on the letter mailed to you by the Experience Rating Unit of the Workforce Commission each December.
For assistance, call the Workforce Commission at 866-783-5567.
You are responsible for ensuring Square Payroll has the correct tax rate on file for your business. If you need to update your rate, you can do so from your Tax Info in your Square Dashboard.
Additional Louisiana-specific information
When adding employees in Louisiana, you are required to provide their Occupation Code. Look up occupation codes.