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Louisiana Compliance and Regulatory Resources

It’s difficult for busy business owners to stay on top of HR compliance. Paychex helps with resources like automated compliance notifications and an enhanced HR library. Dive into Louisiana mandates like minimum wage, workplace safety, and more.

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State Tax Rates and Limits

State Supplemental Withholding Rate*
N/A
2026 LA Withholding Tables

State Unemployment Taxable Wage Base Limit
$7,000

State Unemployment Rate Range for Employers
0.09% to 6.2%

State Unemployment New Employer Rate
1.14% to 2.79%

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 (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).

Paychex must also be authorized as the Third-Party Administrator (TPA) on the account for filing quarterly returns, remitting payments, as well as making any adjustments to returns and payments on your behalf.

Register a new business

Note: One registration application will complete your registration requirements for state withholding and SUI tax account types

  1. Visit the Louisiana geauxBIZ site.
  2. Click Sign In or Create Account on the left side of the screen and login.
    • Select the Create an Account link to create an online account.
  3. Select the Create an Account link to create an online account.
    • Be sure to apply for the Income Tax Withholding account and all the other tax agency accounts you’ll need such as SUI.
  4. 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)
  5. Once you have received your tax agency account IDs, take a screenshot of the documents that includes each tax agency ID.
  6. Enter your new account number in your Paychex Flex® account and email your registration confirmation documents to your Paychex Service Professional.
    • Refer to Updating Tax IDs for instructions on how to update the information in the application.

Finding an Existing ID

Any correspondence from:

  • Withholding Tax ID: Louisiana Department of Revenue
  • SUI Tax ID: Louisiana Workforce Commission

Additional Resources


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


Workers' Compensation

  • Coverage is mandatory for all employees
  • Coverage is mandatory for corporate officers and LLC members owning less than 10% of the business shares

Compliance Insights