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Payroll Louisiana, Unique Aspects of Louisiana Payroll Law and Practice

By: Charles J. Read

The Louisiana State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:

Dept. of Revenue
P.O. Box 201
Baton Rouge, LA 70821-0201
(225) 219-0102
www.rev.state.la.us/

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 Withholding.

Not 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 purposes.

In Louisiana supplemental wages are required to be aggregated for the state income tax withholding calculation.

You 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 media.

The Louisiana State Unemployment Insurance Agency is:

Department of Labor
1001 N. 23rd St.
P.O. Box 94094
Baton Rouge, LA 70804-9094
(225) 342-7690
http://www.ldol.state.la.us/wrk_owca.asp

The State of Louisiana taxable wage base for unemployment purposes is wages up to $7000.00.

Louisiana requires Magnetic media reporting of quarterly wage reporting if the employer has at least 250 employees that they are reporting that quarter.

Unemployment 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 termination.

The Louisiana State Agency charged with enforcing the state wage and hour laws is:

Department of Labor
1001 North 23rd St.
P.O. Box 94094
Baton Rouge, LA 70804-9094
(225) 342-3011
www.ldol.state.la.us/

There is no provision for minimum wage in the State of Louisiana.

There is also no general provision in Louisiana State Law covering paying overtime in a non-FLSA covered employer.

Louisiana 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 conspiracy.

The Louisiana new hire-reporting agency can be reached at 888-223-1461or on the web at http://www.dss.state.la.us/departments/dss/New_Hire_Registry.html.

Louisiana does not allow compulsory direct deposit

Louisiana has no State Wage and Hour Law provisions concerning pay stub information.

Louisiana requires that employee be paid no less often than semimonthly or biweekly for manufacturing, mining, or public service corporations.

Louisiana 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 corporations.

Louisiana 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 quit.

Deceased 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 deceased.

Escheat laws in Louisiana require that unclaimed wages be paid over to the state after one year.

The 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 years.

There is no provision in Louisiana law concerning tip credits against State minimum wage.

In 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 work.

Louisiana 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 FLSA.

The Louisiana agency charged with enforcing Child Support Orders and laws is:

Support Enforcement Services Program
Department of Social Services
P.O. Box 94065
618 Main St.
Baton Rouge, LA 70804
(225) 342-4780
www.dss.state.la.us/

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 "Tax and Accounting Issues
in Forming a New Business."

To find professional payroll services at a budget price go to www.payrollonabudget.com
a paperless payroll company.

For a full service payroll bureau with CPA's on staff visit www.CustomPayroll.com .

See an excerpt of Mr. Read's interviews from William Shatner's "Heartbeat of America"
television show on the web sites linked above.

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