Louisiana payroll taxes for employers (2026)

Louisiana payroll quirks worth knowing

Louisiana's $7,000 wage base matches the $7,000 federal FUTA base, and it fell from $7,700 per Bloomberg Tax, a secondary source. There is no single starting rate. LWC assigns a new account the average rate for its industry, so a restaurant and a trucking company can open the same week at different rates. Construction follows the same logic, with no separate published figure.

• Sources disagree on the top rate: the US DOL table lists a 6.00% maximum for 2026, and Bloomberg Tax reports 6.2%. The minimum is 0.09%. We could not confirm either top rate on an LWC page.
• No state minimum wage law: the federal $7.25 applies, with a $2.13 tipped cash wage.
• Pay frequency only binds some industries: employers of 10 or more in manufacturing, mining or oil boring must pay twice a month. Other employers have no general state rule.
• Final pay has a 15-day clock: discharged or resigned, the worker is due wages by the next regular payday or within 15 days of leaving, whichever comes first (La. R.S. 23:631).
• Workers comp from the first hire: every employer doing business in Louisiana must provide coverage, through an authorized insurer or self-insurance.
• PEO rules: Harbor Compliance, a secondary source, says a PEO must register with the Louisiana Department of Insurance and file an LWC registration form with a surety bond. We did not confirm this on a state page.

We found no state paid leave or disability payroll program in Louisiana.

Louisiana employer payroll facts at a glance

Louisiana paycheck math: what comes out and what you add

A Louisiana paycheck calculator has two sides. On the employee side, a $50,000 worker has 7.65% FICA withheld ($3,825.00 a year) plus federal and state income tax. Applying the 3.09% R-1306 rate to wages above the single standard deduction gives 3.09% x ($50,000 minus $12,875) = $1,147.16 a year. Treat that as an estimate; the R-1306 formula, including any dependent adjustments, is the authority. On the employer side, you pay matching FICA, FUTA and SUTA.

Even at the 6.00% DOL ceiling, SUTA would be 6.00% x $7,000 = $420.00, for $4,287.00 in total. At the 6.2% Bloomberg Tax reports, it would be $434.00, for $4,301.00. That narrow spread is the upside of a $7,000 base. Compare it with other states on the 2026 SUTA table.

How to register as an employer in Louisiana

1. Get a federal EIN.
2. Register for unemployment tax with the Louisiana Workforce Commission. Your rate notice will show your industry average.
3. Register for withholding with the Louisiana Department of Revenue and load the 2026 R-1306 tables (3.09%, effective January 1, 2026).
4. Report new hires within 20 days of the hire date to the Louisiana New Hire Reporting Center (newhire-reporting.com/LA-Newhire).
5. Put workers comp in place before the first employee starts.

Payroll services for small businesses in New Orleans and statewide

Louisiana payroll is simpler than most: one flat state rate in the formulas, a $7,000 SUTA base and no state paid leave tax. What a provider must get right is your industry-average SUTA rate from the LWC notice, not a default, and the 15-day final pay deadline when someone leaves mid-cycle. A New Orleans restaurant also needs tip reporting and the $2.13 tip credit handled correctly.

Compare prices on our payroll software rankings and the hidden fees in what payroll services cost. For benefits and workers comp in one bill, see the PEO comparison. Hiring across the state line? Check Mississippi and Texas.