| The Louisiana State Agency that oversees the | | | | There is a $25 penalty for a late report in |
| collection and reporting of State income taxes | | | | Louisiana and $500 for conspiracy.The Louisiana |
| deducted from payroll checks is:Dept. of Revenue | | | | new hire-reporting agency can be reached at |
| P.O. Box 201 | | | | 888-223-1461or on the web at does not allow |
| Baton Rouge, LA 70821-0201 | | | | compulsory direct depositLouisiana has no State |
| (225) 219-0102 | | | | Wage and Hour Law provisions concerning pay |
| requires that you use Louisiana form "L-4 | | | | stub information.Louisiana requires that employee |
| (R-1300), Employee's Withholding Exemption | | | | be paid no less often than semimonthly or |
| Certificate" instead of a Federal W-4 Form for | | | | biweekly for manufacturing, mining, or public |
| Louisiana State Income Tax Withholding.Not all | | | | service corporations.Louisiana requires that the lag |
| states allow salary reductions made under Section | | | | time between the end of the pay period and the |
| 125 cafeteria plans or 401(k) to be treated in the | | | | payment of wages to the employee not exceed |
| same manner as the IRS code allows. In Louisiana | | | | ten days after pay period; 15 days for public |
| cafeteria plans are not taxable for income tax | | | | service corporations.Louisiana payroll law requires |
| calculation; not taxable for unemployment | | | | that involuntarily terminated employees must be |
| insurance purposes. 401(k) plan deferrals are not | | | | paid their final pay with in 15 working days and |
| taxable for income taxes; taxable for | | | | that voluntarily terminated employees must be |
| unemployment purposes.In Louisiana supplemental | | | | paid 15 days after they quit.Deceased employee's |
| wages are required to be aggregated for the | | | | wages of $6,000 must be paid to the surviving |
| state income tax withholding calculation.You must | | | | spouse or adult child (in that order) if there is an |
| file your Louisiana state W-2s by magnetic media | | | | instrument indicating relationship to |
| if you are have at least 250 employees and are | | | | deceased.Escheat laws in Louisiana require that |
| required to file your federal W-2s by magnetic | | | | unclaimed wages be paid over to the state after |
| media.The Louisiana State Unemployment | | | | one year.The employer is further required in |
| Insurance Agency is:Department of Labor | | | | Louisiana to keep a record of the wages |
| 1001 N. 23rd St. | | | | abandoned and turned over to the state for a |
| P.O. Box 94094 | | | | period of 10 years.There is no provision in |
| Baton Rouge, LA 70804-9094 | | | | Louisiana law concerning tip credits against State |
| (225) 342-7690 | | | | minimum wage.In Louisiana the payroll laws |
| State of Louisiana taxable wage base for | | | | covering mandatory rest or meal breaks are only |
| unemployment purposes is wages up to | | | | that minors under 16 must have 30 minutes rest |
| $7000.00.Louisiana requires Magnetic media | | | | after five hours of work.Louisiana statute requires |
| reporting of quarterly wage reporting if the | | | | that wage and hour records be kept for a period |
| employer has at least 250 employees that they | | | | of not less than one year. These records will |
| are reporting that quarter.Unemployment records | | | | normally consist of at least the information |
| must be retained in Louisiana for a minimum | | | | required under FLSA.The Louisiana agency |
| period of five years. This information generally | | | | charged with enforcing Child Support Orders and |
| includes: name; social security number; dates of | | | | laws is:Support Enforcement Services Program |
| hire, rehire and termination; wages by period; | | | | Department of Social Services |
| payroll pay periods and pay dates; date and | | | | P.O. Box 94065 |
| circumstances of termination.The Louisiana State | | | | 618 Main St. |
| Agency charged with enforcing the state wage | | | | Baton Rouge, LA 70804 |
| and hour laws is:Department of Labor | | | | (225) 342-4780 |
| 1001 North 23rd St. | | | | has the following provisions for child support |
| P.O. Box 94094 | | | | deductions:When to start Withholding? |
| Baton Rouge, LA 70804-9094 | | | | Immediately after receipt of order. |
| (225) 342-3011 | | | | When to send Payment? Within 7 days of |
| is no provision for minimum wage in the State of | | | | Payday. |
| Louisiana.There is also no general provision in | | | | When to send Termination Notice? Within 10 |
| Louisiana State Law covering paying overtime in a | | | | days of termination. |
| non-FLSA covered employer.Louisiana State new | | | | Maximum Administrative Fee? $5 per pay period. |
| hire reporting requirements are that every | | | | Withholding Limits? 50% of disposable earnings. |
| employer must report every new hire and rehire. | | | | Please note that this article is not updated for |
| The employer must report the federally required | | | | changes that can and will happen from time to |
| elements of:Employee's name | | | | time.Charles J. Read, CPA has been in the payroll, |
| Employee's address | | | | accounting and tax business for 30 years, the last |
| Employee's social security number | | | | fifteen in private practice. Mr. Read is the author |
| Employer's name | | | | of "How to Start a New Business".For Professional |
| Employers address | | | | Payroll services at a Budget Price go to a |
| Employer's Federal Employer Identification | | | | Paperless Payroll Company.Go to For a full service |
| Number (EIN) | | | | payroll service bureau with CPA's on staff.See an |
| Employee's occupationThis information must be | | | | excerpt of Mr. Read's interviews from William |
| reported within 20 days of the hiring or rehiring. | | | | Shatners "Heartbeat of America" television show |
| The information can be sent as a W4 or | | | | on the websites linked above. |
| equivalent by mail, fax or electronically. | | | | |