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REMOTE EMPLOYEES

Hiring a remote employee in Louisiana

Your company is in another state and one employee lives and works from home in Louisiana. Which state's taxes apply, unemployment, paid leave and Louisiana's employer rules, each with its official source.

Facts from the official sources listed at the end of this page; the oldest was read from an archived copy dated March 7, 2026. For employers. General information, not legal or tax advice: confirm a rule with the agency before you rely on it.

Louisiana at a glance

Income tax
Louisiana withholding
Reciprocity
None
Unemployment
$7,000 wage base, Set by industry new employer
Paid leave
None
New hire report
Within 20 days

Which state's taxes apply

Work state
Louisiana taxes wages for work done in Louisiana. Withhold Louisiana income tax on the employee's wages.Source: Louisiana Department of Revenue, Withholding (updated June 30, 2026) (opens in a new tab), checked October 5, 2026
Withholding form
Form L-4Source: Louisiana Department of Revenue, R-1300 (1/26) Employee's Withholding Certificate (L-4) (PDF) (opens in a new tab), checked October 5, 2026
Reciprocity
No state exempts Louisiana residents from its withholding by reciprocity.Source: Louisiana Department of Revenue, Withholding (updated June 30, 2026) (opens in a new tab), checked October 5, 2026
Convenience rules
If your company is in Delaware, New York or Pennsylvania, the employee is assigned to an office there and works there on some days, that state taxes the days worked from home in Louisiana for the employee's convenience.Source: Delaware Division of Revenue, 2025 Form PIT-NON Instructions, Non-Resident Individual Income Tax Return (PDF) (opens in a new tab), checked October 6, 2026; NYS DTF, TSB-M-06(5)I, New York Tax Treatment of Nonresidents and Part-Year Residents: Application of the Convenience of the Employer Test to Telecommuters and Others (May 15, 2006, PDF) (opens in a new tab), checked October 6, 2026; PA Department of Revenue, PA Personal Income Tax Guide, Gross Compensation (opens in a new tab), checked October 6, 2026
Office days in your company's state
That state's day limit, if it has one, decides whether it withholds on those days: see its page, or the helper below.
An employee from another state working in Louisiana
Louisiana has a 30-day rule: no Louisiana withholding for a nonresident who works in Louisiana 30 days a year or fewer, when the employee's home state has no income tax or a similar exclusion, if the rule's other conditions are met.Source: Louisiana Department of Revenue, R-1307 (1/25, revised 10/25) Form L-4E, Exemption from Withholding Louisiana Income Tax (PDF) (opens in a new tab), checked October 5, 2026

Where to withhold: two states

Pick your company's state, the state where the employee lives and works from home, and the days a year the employee works at your office. The answer reads each state's rules from the data on these pages.

Your company is in
Employee lives and works from home in
Days a year at your office
Assigned to an employer office in New YorkMatters only in the states with a convenience rule (Connecticut, Delaware, New Jersey, New York and Pennsylvania), and only with office days there.

Income tax withholding

  • Louisiana: all wages.

No New York withholding: the employee does no work in New York.

Unemployment

Louisiana: the employee works from home there, so the work is localized in Louisiana.

Simplified: resident credits, dollar tests, local taxes and a move during the year are not worked out here. Each state's rule and its source are on its page.

Unemployment

The employee works from home in Louisiana, so the work is localized in Louisiana: pay Louisiana unemployment tax, not your company state's.

Agency
Louisiana Works (Louisiana Workforce Commission)Source: Louisiana Works, Unemployment Insurance: For Employers (updated May 6, 2026) (opens in a new tab), checked October 5, 2026
Wage base
$7,000 Fixed by lawSource: Louisiana Works, Louisiana Unemployment Insurance Tax Rates (updated March 3, 2026) (opens in a new tab), checked October 5, 2026
New employer rate
Set by industry 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. Surcharges not includedSource: Louisiana Legislature, La. R.S. 23:1535 (variation from standard rates) (opens in a new tab), checked October 5, 2026

Open the account: Louisiana payroll tax registration

Louisiana has no paid leave program funded through payroll.

Louisiana employer rules

Employment law applies where the employee works, so these follow the employee into Louisiana.

Final pay
Fired: By the next regular payday or within 15 days of discharge, whichever comes first Quit: By the next regular payday for the pay cycle worked, or within 15 days of resignation, whichever comes firstSource: Louisiana Revised Statutes 23:631, Discharge or resignation of employees (opens in a new tab), read from an archived copy dated August 31, 2026 (opens in a new tab)
Pay frequency
No general minimum: employers must tell employees at hire how often they will be paid, and without designated paydays must pay on the 1st and 16th. Manufacturers, oil-boring and mining firms with 10 or more employees, and public service corporations, pay at least twice a month.Source: Louisiana Revised Statutes 23:633, Payment twice monthly for certain occupations (opens in a new tab), read from an archived copy dated March 7, 2026 (opens in a new tab)
Pay notice
Not confirmed
New hire reporting
Within 20 days of the date of hire.Source: Louisiana Department of Children & Family Services, New Hire Registry (opens in a new tab), checked October 5, 2026
E-Verify
A private employer may not bid on or contract with a public entity for services physically performed in Louisiana unless it swears that it is registered in E-Verify and uses it for all new Louisiana employees, and it must get the same affidavit from its subcontractors. Other private employers do not have to use E-Verify: they avoid civil penalties either by verifying every employee in E-Verify or by keeping a copy of photo ID plus one listed citizenship or work-authorization document.Source: Louisiana Legislature, La. R.S. 38:2212.10 (verification of employees on public contracts) (opens in a new tab), checked October 5, 2026
Sick leave
No state sick leave law.Source: Louisiana Legislature, La. R.S. 23:642 (setting minimum wage or employee benefits; prohibited) (opens in a new tab), checked October 5, 2026

Not confirmed: no official source settled it on the check date, so none is shown.

When the employee moves

Re-check the work state and the registrations before the next payroll: a move changes which state's withholding, unemployment, paid leave and employer rules apply.

Registering your business in Louisiana, and whether one remote employee creates tax nexus for your company, are separate questions this page does not cover.

More on Louisiana

WORKLIO HCM

Payroll for employees who work from home in another state

Worklio HCM withholds by home and work state, reciprocity included, and handles city and county taxes. We help open state withholding and unemployment accounts when you hire somewhere new, and our registration service can register your employer tax accounts for you. Taxes are calculated, deposited and filed in every state and locality, and when an agency notice arrives, you upload it and our tax team resolves it.

Remote employees in other states

Sources

The agency page or document behind each fact, as checked.

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 and for each state's rules.

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