State guide
How to Register for Louisiana Payroll Taxes
Let a dedicated tax manager file your Louisiana registrations with you, or use the step-by-step guide below.
Last updated:
At a glance
2 agencies: Department of Revenue and Louisiana Works
UI application due within 30 days of first wages
$7,000 UI wage base in 2026
New hires due within 20 days
Done for you
Two Louisiana accounts, filed right
Skip the paperwork. Your dedicated PayAdvisors tax manager registers you with the state and gets your tax IDs for you. In Louisiana that means a withholding tax account with the Louisiana Department of Revenue and an unemployment insurance account with Louisiana Works.
- One tax manager who owns your file
- LaTAP and Louisiana Works registrations filed with you
- New hire reporting set up for the 20-day rule
- Both account numbers confirmed before payroll
Hands-on help from a real person who knows Louisiana employer accounts. Use it alone or with managed payroll.
Quick answer
Louisiana payroll tax registration at a glance
Louisiana uses two agencies. The Louisiana Department of Revenue (LDR) issues withholding tax accounts through LaTAP, and you register when you begin withholding Louisiana income tax. Louisiana Works (formerly the Louisiana Workforce Commission) handles unemployment insurance (UI), and every employer that pays wages in Louisiana files a UI application within 30 days.
For 2026, UI tax applies to the first $7,000 of each employee's wages. New employers pay the average rate for their industry until they qualify for an experience rate. New hires are reported within 20 days.
Who must register
Who registers in Louisiana
Withholding and UI have separate triggers.
| Situation | Louisiana requirement |
|---|---|
| Resident or nonresident employees working in Louisiana | Withhold Louisiana income tax and register for a withholding account |
| Louisiana residents working in another state that does not tax those wages | May also be subject to Louisiana withholding |
| Any employer that begins operations and pays wages in Louisiana | File a UI application within 30 days, even if not liable |
| $1,500 or more in wages in any quarter, or one worker in 20 or more weeks of a year | Liable for UI tax |
| Even one employee, full-time, part-time, temporary or seasonal | Carry workers' compensation |
Registration steps
How to register in Louisiana
Two online applications.
- Register in LaTAP with "Register My Business," and select Withholding Tax only if you will have employees subject to Louisiana withholding. Already registered with LDR? Add the withholding account in LaTAP.
- Do not register too early. LDR says to wait until you begin withholding, since an open account brings filing requirements.
- Apply for a UI account with Louisiana Works online within 30 days of first paying wages. Louisiana Works decides liability and issues an Employer Account Number.
- Collect Form L-4 (R-1300), Employee's Withholding Certificate, from each employee. If an employee doesn't complete one, withhold with no standard deduction.
- Report each new hire within 20 days to the Louisiana Directory of New Hires.
A 30-day UI clock
Two agencies, two deadlines
LDR wants you to wait; Louisiana Works wants you within 30 days.
On your own
- Timing LaTAP and Louisiana Works correctly
- Zero returns on every open account
- Payment frequency that changes with payroll
With your PayAdvisors tax manager
- Your tax manager files both with you
- We track every filing period
- You get one calendar for every filing
Handled by your tax manager.
Prepare
What to collect first
Have these ready before you apply.
- Your FEIN, legal business name, and business and mailing addresses
- Owner or responsible party information
- The date you will begin withholding Louisiana income tax
- Business activity information
- Form L-4 (R-1300) from each employee
- The date you first paid wages in Louisiana
Accounts
What you end up with
Two numbers, two agencies.
- An LDR withholding tax account, with a payment frequency LDR assigns.
- A UI Employer Account Number (EAN), also called a State Identification Number, for wage reports and payments.
Rates
Louisiana payroll tax numbers
Figures Louisiana Works published for 2026.
| Item | Figure |
|---|---|
| UI taxable wage base | First $7,000 per employee (2026) |
| New employer UI rate | Average rate for employers in your industry (NAICS) |
| Experience rating | After the eligibility period, generally 24 months of account history |
Pitfalls
Louisiana mistakes to avoid
Most problems are missed returns and late registration.
- Skipping zero returns. A quarterly L-1 is required even if no wages were paid or nothing was withheld.
- Filing on paper. Louisiana withholding returns and payments must be filed and paid electronically.
- Registering for UI late. Failing to register within 30 days of first payment could bring penalties and interest.
- Opening two withholding accounts. LDR lists duplicate accounts as a common mistake.
- Letting an account sit open. Stopping filings does not close a withholding account; returns stay due until LDR closes it.
Related duties
Other Louisiana employer obligations
These run alongside the tax accounts.
- New hire reporting. Report new hires and rehires within 20 days of the hire date. Report a rehire after a separation of at least 60 consecutive days.
- Workers' compensation. Required even with one employee. Fines can reach $250 per employee for a first violation and $500 per employee after that, up to $10,000.
Filing calendar
Louisiana deadlines after registration
Quarterly returns for withholding and UI.
- Form L-1 quarterly withholding return: April 30, July 31, October 31 and January 31 for quarterly and monthly payers; semi-monthly payers file by April 15, July 15 and October 15.
- Withholding payments: quarterly under $500 average monthly withholding, monthly from $500 to under $5,000, and semi-monthly at $5,000 or more.
- Form L-3 annual reconciliation: January 31, or 30 days after final wages if the business closes.
- UI wage and tax reports: by the last day of the month after each quarter (April 30, July 31, October 31 and January 31).
Official links
Louisiana agency links
Official forms, rates and guidance.
- LDR: How do I register for withholding tax?
- LDR: Withholding
- LDR: When must I file Form L-1?
- Louisiana Works: Unemployment Insurance Tax Guide for Employers
- Louisiana Works: Employer UI tax FAQ
- Louisiana Works: UI tax rates
- Louisiana DCFS: New Hire Registry
- Louisiana Works: Workers' compensation coverage FAQ
- LDR: Form L-4 (R-1300), Employee's Withholding Certificate
Louisiana registration questions
How do I register for Louisiana payroll taxes?
Register for a withholding account in LaTAP when you begin withholding, and file a UI application with Louisiana Works within 30 days of first paying wages.
What is the Louisiana new employer unemployment rate?
New employers pay the average rate for employers in their industry until they qualify for an experience rate. For 2026, the rate applies to the first $7,000 of each employee's wages.
When does a Louisiana employer owe unemployment tax?
When it pays $1,500 or more in wages in a quarter or employs at least one worker in 20 or more weeks of a year, among other tests. Every employer that pays Louisiana wages still files the UI application.
How fast must I report new hires in Louisiana?
Within 20 days of the hire date.
Do I file monthly or quarterly withholding in Louisiana?
Returns (Form L-1) are quarterly. LDR assigns a payment frequency of quarterly, monthly or semi-monthly based on how much you withhold.
I am the only employee of my S corporation. What do I need in Louisiana?
If you pay yourself wages subject to Louisiana withholding, you need the LDR withholding account, and you still file the Louisiana Works UI application. A dedicated tax manager can complete the registration with you as part of our S corp payroll package.
How is registration priced?
Most states issue two IDs, one for withholding and one for unemployment insurance. Pricing depends on the states and accounts involved. We'll quote it on a quick consultation.
Is this tax advice?
No. It summarizes official guidance from Louisiana state agencies. Ask your CPA or tax advisor about your own facts.
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Next step
Let us set up Louisiana with you
A dedicated tax manager files your LDR and Louisiana Works registrations with you, sets up new hire reporting and confirms both accounts before your first payroll. Pricing depends on the states and accounts involved. We'll quote it on a quick consultation.
About this guide
Last verified and sources
Last verified October 29, 2026 against Louisiana state agency pages. This guide is general information, not tax or legal advice.
Related
- State payroll tax registration (all states)
- California payroll tax registration guide
- Arizona payroll tax registration guide
- Texas payroll tax registration guide
- Florida payroll tax registration guide
- New York payroll tax registration guide
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- Illinois payroll tax registration guide
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- Minnesota payroll tax registration guide
- South Carolina payroll tax registration guide
- Kentucky payroll tax registration guide
- Oklahoma payroll tax registration guide
- Connecticut payroll tax registration guide
- Iowa payroll tax registration guide
- Kansas payroll tax registration guide
- Arkansas payroll tax registration guide
- New Mexico payroll tax registration guide
- Mississippi payroll tax registration guide
- Payroll setup for new businesses
- Payroll tax filing and compliance
- S corp payroll
- S corp payroll setup checklist
- Payroll processing
- Our services
Sources
- LDR, How do I register for withholding tax?
- LDR, Withholding (updated June 30, 2026)
- LDR, When must I file Form L-1?
- Louisiana Works, Unemployment Insurance Tax Guide for Employers (PDF)
- Louisiana Works, Employer UI Tax FAQ
- Louisiana Works, UI Tax Rates
- Louisiana DCFS, New Hire Registry
- Louisiana Works, FAQ: Workers' Compensation Coverage for Employers
- LDR, Form L-4 (R-1300) Employee's Withholding Certificate