Louisiana Compliance and Regulatory Resources

Compliance with regulations is one of the top struggles for business owners. With compliance resources from Paychex, you can more easily stay ahead of changing business regulations in Louisiana. Dive into the mandates your business may need to adhere to, including minimum wage, workplace safety, and more.

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State Tax Rates and Limits

State Supplemental Withholding Rate*
N/A
2024 LA Withholding Tables (vote in March will result in updated tables)

State Unemployment Taxable Wage Base Limit
$7,700

State Unemployment Rate Range for Employers
0.09% to 6.2%

State Unemployment New Employer Rate
1.14% to 2.76%

State Hourly Minimum Wage
None adopted (federal standard of $7.25 applies)

State Minimum Wage for Tipped Employees
None adopted (federal standard of $2.13 applies)

E-Verify

Private employers must enroll in and use E-Verify or keep copies of specified documents used to complete Form I-9.

Penalties: Employers could have business or professional license suspended, plus face escalating civil penalties for continued violations.

Note to employers: Employers have requirements once enrolled in E-Verify, including but not limited to completion of Form I-9 and its verification (the Three Day Rule). Noncompliance could lead to significant civil fines. Some local municipalities also have E-Verify requirements.

State Tax ID Registration

Withholding and State Unemployment Insurance S(SUI) Registration

All employers are required to have active withholding and state unemployment insurance (SUI) tax account numbers to file electronically with the Louisiana Department of Revenue (DOR) and Louisiana Workforce Commission (LWC).

Registration instructions for Louisiana State Withholding and SUI are on one form:
- After completing the registrations, allow up to three (3) days to receive your Louisiana State Tax agency IDs.
  - Withholding Tax Account Number Format: XXXXXXX0XX (9 Digits)
  - SUI Tax Account Number Format: XXXXXX-X (7 Digits)

Entering your account numbers in Paychex Flex: Enter your new account number in your Paychex Flex® account to ensure that your Paychex account is updated and email your registration confirmation document to your Paychex Service Professional.

Refer to the Updating Tax Agency IDs in Paychex Flex instructions to update the information in the application.

Workplace Safety

OSHA

Louisiana is a federal OSHA jurisdiction that covers most private-sector workers within the state. State and local government workers are not covered by federal OSHA. Additional information available