O Box 201Baton Rouge, LA 70821-0201(225) 219-0102http://wwwrevstatelaus/Louisiana requires that you use Louisiana form "L-4 (R-1300), Employee's Withholding Exemption Certificate" instead of a Federal W-4 Form for Louisiana State Income Tax WithholdingNot all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows In Louisiana cafeteria plans are not taxable for income tax calculation; not taxable for unemployment insurance purposes 401(k) plan deferrals are not taxable for income taxes; taxable for unemployment purposesIn Louisiana supplemental wages are required to be aggregated for the state income tax withholding calculationYou must file your Louisiana state W-2s by magnetic media if you are have at least 250 employees and are required to file your federal W-2s by magnetic mediaThe Louisiana State Unemployment Insurance Agency is:Department of Labor1001 N 23rd StPO Box 94094Baton Rouge, LA 70804-9094(225) 342-7690[http://wwwldolstatelaus/wrk_owcaasp]The State of Louisiana taxable wage base for unemployment purposes is wages up to $700000Louisiana requires Magnetic media reporting of quarterly wage reporting if the employer has at least 250 employees that they are reporting that quarterUnemployment records must be retained in Louisiana for a minimum period of five years This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of terminationThe Louisiana State Agency charged with enforcing the state wage and hour laws is:Department of Labor1001 North 23rd StPO Box 94094Baton Rouge, LA 70804-9094(225) 342-3011http://wwwldolstatelaus/There is no provision for minimum wage in the State of LouisianaThere is also no general provision in Louisiana State Law covering paying overtime in a non-FLSA covered employerLouisiana State new hire reporting requirements are that every employer must report every new hire and rehire The employer must report the federally required elements of:
Employee's name
Employee's address
Employee's social security number
Employer's name
Employers address
Employer's Federal Employer Identification Number (EIN)
Employee's occupation
This information must be reported within 20 days of the hiring or rehiring
The information can be sent as a W4 or equivalent by mail, fax or electronically
There is a $25 penalty for a late report in Louisiana and $500 for conspiracyThe Louisiana new hire-reporting agency can be reached at 888-223-1461or on the web at http://wwwdssstatelaus/departments/dss/New_Hire_RegistryhtmlLouisiana does not allow compulsory direct depositLouisiana has no State Wage and Hour Law provisions concerning pay stub informationLouisiana requires that employee be paid no less often than semimonthly or biweekly for manufacturing, mining, or public service corporationsLouisiana requires that the lag time between the end of the pay period and the payment of wages to the employee not exceed ten days after pay period; 15 days for public service corporationsLouisiana payroll law requires that involuntarily terminated employees must be paid their final pay with in 15 working days and that voluntarily terminated employees must be paid 15 days after they quitDeceased employee's wages of $6,000 must be paid to the surviving spouse or adult child (in that order) if there is an instrument indicating relationship to deceasedEscheat laws in Louisiana require that unclaimed wages be paid over to the state after one yearThe employer is further required in Louisiana to keep a record of the wages abandoned and turned over to the state for a period of 10 yearsThere is no provision in Louisiana law concerning tip credits against State minimum wageIn Louisiana the payroll laws covering mandatory rest or meal breaks are only that minors under 16 must have 30 minutes rest after five hours of workLouisiana statute requires that wage and hour records be kept for a period of not less than one year These records will normally consist of at least the information required under FLSAThe Louisiana agency charged with enforcing Child Support Orders and laws is:Support Enforcement Services ProgramDepartment of Social ServicesPO Box 94065618 Main StBaton Rouge, LA 70804(225) 342-4780http://wwwdssstatelaus/Louisiana has the following provisions for child support deductions:
When to start Withholding? Immediately after receipt of order
When to send Payment? Within 7 days of Payday
When to send Termination Notice? Within 10 days of termination
Maximum Administrative Fee? $5 per pay period
Withholding Limits? 50% of disposable earnings
Please note that this article is not updated for changes that can and will happen from time to time
Charles J Read, CPA has been in the payroll, accounting and tax business for 30 years, the last fifteen in private practice Mr Read is the author of "How to Start a New Business"For Professional Payroll services at a Budget Price go to http://wwwPayrollonaBudgetcom a Paperless Payroll CompanyGo to http://wwwCustomPayrollcom For a full service payroll service bureau with CPA's on staffSee an excerpt of Mr Read’s interviews from William Shatners "Heartbeat of America" television show on the websites linked above
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