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LA · payroll profile

Louisiana

Everything an out-of-state employer needs before running a Louisiana payroll: what to withhold, which form the employee signs, whether reciprocity applies, and who to register with.

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Personal income tax
Flat 3%
Reciprocal agreements
None
SUI wage base 2026
$7,000
Local income taxes
No

Income tax withholding

Imposes wage income tax Yes
Rate structure Flat 3%
Withholding certificate L-4 (R-1300)
Employee's Withholding Allowance Certificate
Accepts federal Form W-4 No
Convenience-of-the-employer rule No
Nonresident withholding threshold 30 days
Louisiana's nonresident mobile-workforce exemption was originally enacted at 25 days (SB 157, 2021 Regular Session) and was expanded by regulation to 30 days in 2026. Confirm the current day count in LAC 61.I.1925 / the LDR withholding page before relying on it.
Local income taxes No
No local personal income or wage taxes in Louisiana.

Reciprocity

States that exempt Louisiana residents

A Louisiana resident working in these states files that state's certificate and is taxed only by Louisiana.

District of Columbia

Unemployment insurance and paid leave

Taxable wage base 2026 $7,000
2025 base was $7,700.
New employer rate varies by industry
New employers are assigned the average contribution rate for their industry, so there is no single statewide new-employer rate. Louisiana's taxable wage base fell from $7,700 (2025) to $7,000 (2026).
Experience rate range 0.09% – 6%
Experience-rating method reserve ratio
Employee UI contribution No
Paid family / medical leave No

Employer registration

Tax agency
Louisiana Department of Revenue
UI agency
Louisiana Workforce Commission

Sources

revenue.louisiana.gov · legis.la.gov · taxfoundation.org · oui.doleta.gov · oui.doleta.gov · oui.doleta.gov

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This is a determination aid, not advice. StateSide encodes published state rules and applies them mechanically to the facts you enter. It does not know your entity structure, your nexus history, your equity compensation, or the dozens of exceptions that turn a clean rule into a judgement call. Every determination cites the state source it came from — verify against that source, and take anything consequential to a payroll tax professional before you act on it.