Louisiana Payroll Tax and Labor Laws

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Louisiana Wage and Hour Laws 

Minimum Wage 

There is no state-mandated minimum wage law in Louisiana. Employers in Louisiana subject to the Fair Labor Standards Act should follow the federal minimum wage standard of $7.25 per hour.  

Overtime 

There is no state-mandated overtime law in Louisiana for private employers. Employers in Louisiana covered by the Fair Labor Standards Act (FLSA) should  follow the federal overtime rules which require employers to pay non-exempt employees time and one-half the employee’s regular rate of pay for hours worked in excess of 40 hours per workweek. 

Pay Frequency 

Louisiana’s pay frequency laws require employers to pay non-exempt employees at least biweekly or semimonthly, on regularly scheduled paydays. For those employers who do not designate paydays, employees must be paid on the 1st and 16th of each month or as near as is practicable.   

Louisiana Unemployment 
 
Taxable Wage Base ($000s):                                $7,700 

New Employer Rate (% Taxable Wages):      1.15% – 2.86%

Employee Tax Rate (% Taxable Wages):         None 

Louisiana Income Tax Withholding 

Louisiana law requires employers to withhold state income tax from employees' wages and remit the amounts withheld to the Department of Revenue.  

Employers that pay wages must withhold taxes from wages paid to both residents and non-residents working in Louisiana. In addition, nonresident employers are required to withhold income taxes from employees who live and work in the state.  

Beginning in 2022 though, certain nonresidents meeting specified requirements can work in Louisiana for up to 25 days in a year without becoming subject to income tax. Exempt wages are not considered an item of gross income. In this situation employers would not have a requirement to withhold on wages paid for the first 25 working days performed in the state during the year. A working day is defined as one where most of an employee's work is performed in Louisiana.  If the nonresident employee performs employment related duties in Louisiana for a period of more than 25 days in a calendar year, the employer is required to withhold and remit tax to Louisiana for the entire year, including the first 25 days.   Additional information regarding non-resident withholding rules can be found on the Department of Revenue website.    

Louisiana State Resources 

Louisiana Department of Revenue  

Louisiana Workforce Commission   

Louisiana SUI Rate  

SurePayroll, Inc. and its subsidiaries assume no liability and make no warranties on or for the information contained on these state payroll pages. The information presented is intended for reference only and is neither tax nor legal advice. Consult a professional tax, legal or other advisor to verify this information and determine if and/or how it may apply to your particular situation.  

This website contains articles posted for informational and educational value. SurePayroll is not responsible for information contained within any of these materials. Any opinions expressed within materials are not necessarily the opinion of, or supported by, SurePayroll. The information in these materials should not be considered legal or accounting advice, and it should not substitute for legal, accounting, and other professional advice where the facts and circumstances warrant. If you require legal or accounting advice or need other professional assistance, you should always consult your licensed attorney, accountant or other tax professional to discuss your particular facts, circumstances and business needs.  

Revised 1/1/2024