Payroll tax due dates in Louisiana
Payroll tax deadlines for income tax withholdings depend on how much the employer is withholding in total. Employers who withhold less than $500 per month from all their employees must pay that withheld income tax on a quarterly basis. Those who withhold between $500 and $5,000 must pay on a monthly basis, and those who withhold $5,000+ per month must pay on a semi-monthly basis. State unemployment taxes are due quarterly.
Here are the quarterly due dates for payment of quarterly returns and withheld income tax, as well as unemployment tax. Note that they are on the last day of the next month after the end of the quarter. If that date is on a holiday or weekend, the due date is the next business day:
- First quarter (January-March): Due April 30
- Second quarter (April-June): Due July 31
- Third quarter (July-September): Due October 31
- Fourth quarter (October-December): Due January 31
Monthly payments for withheld income are due on the last day of the month. Semi-monthly payments are due both on the 15th and the last day of the month.
How to submit payroll taxes in Louisiana
Now that you understand what payroll taxes are due—and when they’re due—you may be wondering how to submit them. First, companies operating in Louisiana will need to register with the Louisiana Revenue Department to pay Louisiana employees. New Louisiana employees should complete 1-9 validation, W4 forms, and the Louisiana Form L4 for state taxes.
Employers must also register with the Louisiana Workforce Commission (LWC), which will determine whether you owe unemployment insurance taxes and, if so, will issue you an unemployment state identification number. You must file wage reports to the LWC quarterly or else you may face penalties. Wage reports must be filed online.
After that, you can develop your payroll process and choose how to submit tax payments.
Unemployment insurance taxes:
Submit online
Payments can be submitted online via the Louisiana Wage and Tax System (LAWATS) through the Louisiana Workforce Commission. The system accepts electronic funds transfers (EFTs). Payment vouchers can be printed and sent in with a check, but you must use their online system to obtain the voucher and information.
Withholdings and other taxes:
File electronically via the Louisiana Taxpayer Access Point (LaTAP)
On the Louisiana Taxpayer Access Point website, employers can easily handle several services online, including:
- Register a business
- Make payments
- Find tax information
- Submit documents to the Louisiana Department of Revenue
See the LaTAP website for more.
Express pay by credit card
The Louisiana Department of Revenue has a business tax portal where you can view your tax history, schedule payments or reminders, verify payments, and more. There, you can pay Louisiana taxes by credit card.
File by mail
Louisiana allows taxpayers to send some tax forms and payments by mail. To do so, you’ll first want to go to the Louisiana Department of Revenue's Online Payment Voucher System. There, you can generate a payment voucher which you can send by mail along with your payment. Vouchers and payments should go to the following address:
Louisiana Department of Revenue
P.O. Box 91017
Baton Rouge, LA 70821-9017
However, if payments are paid more frequently than monthly (in the case of bimonthly payments), then they must always be submitted electronically.
Rippling’s full-service payroll software
Rippling provides an even simpler option for tax payments by taking on the hard work for you. Rippling’s payroll software automates all your compliance work and files your federal and Louisiana state taxes on time, with the right agencies. Better yet, Rippling’s PEO can register and maintain your state tax accounts for you, automating even more of the payroll tax process. Staying compliant has never been easier.
FAQs about Louisiana payroll taxes
Are there local tax laws in Louisiana?
There are some local tax laws in Louisiana. For example, sales tax is collected at the state, local, parish, or even municipality level. However, local tax laws do not apply to payroll taxes.
Can your tax returns be audited in Louisiana?
Yes, your tax returns can be audited in Louisiana. You may be federally audited on your federal tax returns, which would be carried out by the Internal Revenue Service (IRS), while state audits focus on state tax returns and are carried out by the Department of Revenue. If your state returns are being audited, you will receive a written notice from a Louisiana Department of Revenue auditor, which will include information about the audit and for which years you need to provide documentation.
Are nonprofit organizations subject to payroll taxes in Louisiana?
Yes, nonprofit organizations are subject to payroll taxes even if they are otherwise tax-exempt.
