PAYROLL TAX RATES
Louisiana payroll tax rates
Unemployment tax, income tax withholding, minimum wage and paid leave in Louisiana, each with its effective date and the agency page it comes from.
Unemployment insurance
| Item | Value | Effective | Source |
|---|---|---|---|
| Agency | Louisiana Works (Louisiana Workforce Commission) (opens in a new tab) | Louisiana Works, Unemployment Insurance: For Employers (updated May 6, 2026) (opens in a new tab) | |
| Taxable wage base | $7,000 | Louisiana Works, Louisiana Unemployment Insurance Tax Rates (updated March 3, 2026) (opens in a new tab) | |
| Wage base set each year | No | Louisiana Legislature, La. R.S. 23:1474 (administrator; Revenue Estimating Conference; 'wages'; weekly benefit amounts) (opens in a new tab) | |
| New employer rate | Set by industryThe weighted average rate of employers in the same two-digit NAICS industry from the latest rate computation, at least 1.00% in the first three rated years; the maximum rate if the employer's reserve is negative. Non-Charge and Integrity social charges are added if assessed.Surcharges not included | Louisiana Legislature, La. R.S. 23:1535 (variation from standard rates) (opens in a new tab) | |
| Employee contribution | None | Louisiana Legislature, La. R.S. 23:1531 (basis of employer contributions; time for payment; computation) (opens in a new tab) | |
| When an employer becomes liable | $1,500 in wages in any calendar quarter, or at least one employee on some part of a day in each of 20 calendar weeks, in the current or preceding year. Domestic employers: $1,000 cash in any quarter. Agricultural employers: $20,000 cash in any quarter, or 10 workers in each of 20 weeks. Every employing unit in Louisiana must apply for a liability determination. | Louisiana Legislature, La. R.S. 23:1472 (definitions: 'employer', 'employment') (opens in a new tab) | |
| FUTA credit reduction | Not yet set | US DOL OUI, FUTA Credit Reductions (opens in a new tab) |
Checked on October 5, 2026.
Income tax withholding
Checked on October 5, 2026.
Minimum wage
| Item | Value | Effective | Source |
|---|---|---|---|
| Minimum wage | $7.25 | Louisiana Works, Labor Law Information Resources (updated September 22, 2025) (opens in a new tab) | |
| Tipped employees, cash wage | $2.13 | US DOL WHD, Minimum Wages for Tipped Employees (revised July 1, 2026) (opens in a new tab) | |
| Rises with inflation | No | Louisiana Works, Labor Law Information Resources (updated September 22, 2025) (opens in a new tab) | |
| Local rates | No local minimum wages: La. R.S. 23:642(B) bars any local governmental subdivision from setting a minimum wage, or a minimum number of vacation or sick leave days, paid or unpaid, that a private employer must pay or grant. | Louisiana Legislature, La. R.S. 23:642 (setting minimum wage or employee benefits; prohibited) (opens in a new tab) |
Checked on October 5, 2026.
Paid family and medical leave
| Item | Value | Effective | Source |
|---|---|---|---|
| State program | None | Louisiana Works, Labor Law Information Resources (updated September 22, 2025) (opens in a new tab) |
Checked on October 5, 2026.
Workers' compensation
| Item | Value | Effective | Source |
|---|---|---|---|
| Required | From the first employeePart-time and seasonal employees and minors count | Louisiana Works, Office of Workers' Compensation Administration, Rights and Responsibilities for Workers' Compensation FAQs (opens in a new tab) | |
| State fund | Louisiana Workers' Compensation Corporation (LWCC) (opens in a new tab) | Louisiana Works, Office of Workers' Compensation Administration, Rights and Responsibilities for Workers' Compensation FAQs (opens in a new tab) |
Checked on February 7, 2026.
What a paycheck costs the employer in Louisiana
Employer taxes and contributions on one employee's pay in Louisiana, per check and for the year, at the rates a new employer pays. State rates are the ones on this page; federal rates are the ones on the federal payroll tax rates page.
Pay$
Pay frequency
- Employer taxes and contributions per check
- $190.39
- First check of the year
- Cost per check
- $2,498.08
- Pay included, first check
- Cost per year
- $64,632.00
- Pay included
Not in the total: Louisiana unemployment (set by industry on the rate notice).
Later checks cost less once pay passes a wage base: the year's last check costs $2,484.23, pay included.
| Item | Rate | First check | Per year | Source |
|---|---|---|---|---|
| Social Security, employer share | 6.2% on the first $184,500 | $143.08 | $3,720.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Medicare, employer share | 1.45% of all pay | $33.46 | $870.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Federal unemployment (FUTA) | 0.6% on the first $7,000After the full 5.4% credit. Employers in a credit reduction state pay more. | $13.85None after check 4 | $42.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Louisiana unemployment | Set by industry on the rate noticeThe weighted average rate of employers in the same two-digit NAICS industry from the latest rate computation, at least 1.00% in the first three rated years; the maximum rate if the employer's reserve is negative. Non-Charge and Integrity social charges are added if assessed. | Not in the total | Louisiana Legislature, La. R.S. 23:1535 (variation from standard rates) (opens in a new tab); Louisiana Works, Louisiana Unemployment Insurance Tax Rates (updated March 3, 2026) (opens in a new tab) | |
| Employer taxes and contributions | $190.39 | $4,632.00 | ||
| Pay | $2,307.69 | $60,000.00 | ||
| Pay plus employer costs | $2,498.08 | $64,632.00 | ||
Checked on October 5, 2026. A figure that is set by industry is left out of the total. Shows one employee's pay for a full calendar year, every check at the rates in force on October 13, 2026, with all pay subject to these taxes, the new employer rates and the full employer shares the law sets. An employer may choose to pay an employee's share too. Benefits and other costs are not included.
Common questions
A new employer pays the weighted average rate of employers in the same two-digit NAICS industry from the latest rate computation, at least 1.00% in the first three rated years; the maximum rate if the employer's reserve is negative. Non-Charge and Integrity social charges are added if assessed. The tax applies to the first $7,000 of each employee's wages a year.
Yes: 3.09% flat. Supplemental wages: same as regular wages.
$7.25 an hour.
No. Louisiana has no state paid family or medical leave program funded through payroll.
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Payroll taxes calculated, deposited and filed in every state
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Rates in other states
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Sources
The agency page or document behind each figure, as checked.
- Louisiana Works, Unemployment Insurance: For Employers (updated May 6, 2026) (opens in a new tab)
- Louisiana Works, Louisiana Unemployment Insurance Tax Rates (updated March 3, 2026) (opens in a new tab)
- Louisiana Legislature, La. R.S. 23:1474 (administrator; Revenue Estimating Conference; 'wages'; weekly benefit amounts) (opens in a new tab)
- Louisiana Legislature, La. R.S. 23:1535 (variation from standard rates) (opens in a new tab)
- Louisiana Legislature, La. R.S. 23:1531 (basis of employer contributions; time for payment; computation) (opens in a new tab)
- Louisiana Legislature, La. R.S. 23:1472 (definitions: 'employer', 'employment') (opens in a new tab)
- US DOL OUI, FUTA Credit Reductions (opens in a new tab)
- Louisiana Department of Revenue, Withholding (updated June 30, 2026) (opens in a new tab)
- Louisiana Department of Revenue, R-1306 (1/26) Louisiana Withholding Tables and Formulas, effective on or after January 1, 2026 (PDF) (opens in a new tab)
- Louisiana Administrative Code, Title 61, Part I (July 2025), §1501 Income Tax Withholding Tables (PDF) (opens in a new tab)
- Louisiana Department of Revenue, R-1300 (1/26) Employee's Withholding Certificate (L-4) (PDF) (opens in a new tab)
- Louisiana State Senate, Constitution of 1974, Article VII (Revenue and Finance), §4(C) (opens in a new tab)
- Louisiana Works, Labor Law Information Resources (updated September 22, 2025) (opens in a new tab)
- US DOL WHD, Minimum Wages for Tipped Employees (revised July 1, 2026) (opens in a new tab)
- Louisiana Legislature, La. R.S. 23:642 (setting minimum wage or employee benefits; prohibited) (opens in a new tab)
- Louisiana Works, Office of Workers' Compensation Administration, Rights and Responsibilities for Workers' Compensation FAQs (opens in a new tab)
- IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab)
General information, not legal or tax advice. Rules change; confirm current requirements with the relevant agency or your advisor. You remain responsible for your employment taxes.