File Louisiana Payroll Taxes
Online in Minutes

Easily file Louisiana payroll tax forms including new hire reports, withholding tax returns, and unemployment insurance filings — all from one secure platform.

Check Filing Requirements
Form NHR

Form NHR

Deadline: Within 20 days of hire

New Hire
Form L-1

Form L-1

Deadline: Apr 30, Jul 31, Oct 31, Jan 31

Withholding
Form LWC ES-4

Form LWC ES-4

Deadline: Apr 30, Jul 31, Oct 31, Jan 31

UI

Louisiana Payroll Filing Requirements for New Hire, Withholding, and
Unemployment Insurance

Stay compliant with Louisiana payroll tax filing requirements for new hire reporting, withholding tax, and
unemployment insurance.

Forms Filing Requirements Filing Methods Due Date

New Hire Report

Federal and State law requires all employers, both public and private, to report all newly hired and re-hired employees in Louisiana to the Louisiana Directory of
New Hires.

Employers are required to report the following employees:

  • New employees
  • Re-hired employees
  • Temporary employees

Independent Contractors (Not required): The state law does not require that independent contractors be reported as new hires in Louisiana.

Multistate Employers: If you are an employer with employees in more than one state you have two options for reporting their new hires:

  • Report newly hired employees to the state where they work, or
  • Select one state where your employees work and report all new hires to the selected state
  • Online (Recommended):

    Employers can use the Louisiana State Directory of New Hires Portal.

    Using the online portal is a very popular option for employers. This provides printable confirmation of reports received.

  • Fax: (888) 223-1462
  • Mail: Louisiana Directory of New Hires, PO Box 138078, Sacramento, CA 95813-8078
Within 20 days of the employee's hire or rehire date.

Form L-1:
Employer's Return of Louisiana Withholding

 Every employer who withholds or who is required to withhold Louisiana income tax from wages of employees must file Louisiana Form L-1.

Important: Louisiana provides a separate Form L-1 for each calendar quarter. Employers must use the form designated for the specific quarter being reported.
  • Electronic Filing (Mandated): Beginning January 1, employers are required to file Form L-1 online and pay taxes electronically using LaTAP.
  • Mail: If you have requested a waiver to file Form L-1 by paper, mail your return to: Louisiana Department of Revenue, P.O. Box 91017, Baton Rouge, LA 70821-9017

Quarterly and monthly payers should file Form L-1 with payment on the last day of following month after the close of the calendar quarter.

The due dates are as follows:

  • Q1: April 30
  • Q2: July 31
  • Q3: October 31
  • Q4: January 31

Semi-Monthly Filers:

  • Q1 – April 15
  • Q2 – July 15
  • Q3 – October 15
  • Q4 reconciliation filed with year-end reporting requirements.

Form LWC ES-4:
Employer's Quarterly Wage and Tax Report

 All employers covered by the state's unemployment insurance laws must file Louisiana Form LWC ES-4 quarterly.

You are required to file LWC ES-4 even if no tax contributions are due for the quarter.
  • Online (Recommended): Use the Louisiana Workforce Commission Employer Login portal to file Form LWC ES-4 online. It is the fastest method to ensure compliance and avoid processing delays.
    Note: The state of Louisiana requires employers reporting 200 or more employees quarterly to report by magnetic media.
  • Mail: Louisiana Workforce Commission, Cashiering Unit, PO Box 94050, Baton Rouge, LA 70804-9050

The deadline to file Louisiana Form LWC ES-4 is the last day of the month following the end of each calendar quarter.

The quarterly deadlines are:

  • Q1: April 30
  • Q2: July 31
  • Q3: October 31
  • Q4: January 31

File Louisiana Payroll Forms with Confidence

Simplify Louisiana payroll tax filing with TaxBandits — securely file new hire reports, withholding tax forms, and unemployment insurance returns online.

See How to File

Information Required to File

Know what information you need to file Louisiana payroll forms accurately.

What to Report in a New Hire?

What to Report in a New Hire?

  • Employer's Federal Employer Identification Number (FEIN)
  • Employer's State Identification Number
  • Employer's Name and address
  • Employee's Social Security Number
  • Employee's Date of Hire
  • Employee's Occupation
What to Report on Form L-1?

What to Report on Form L-1?

  • Louisiana withholding account number
  • Federal Employer Identification Number (FEIN)
  • Louisiana tax withheld each month
  • Total Withholdings for the quarter
  • Underpayment amount (if applicable)
  • Overpayment amount (if applicable)
What to Report on Form LWC ES-4?

What to Report on Form LWC ES-4?

  • Employer account number
  • Employee Social Security Numbers
  • Employee wage details
  • Number of Covered Workers
  • Taxable wages for the quarter
  • Employer tax rate
  • Underpayment or overpayment amount (if applicable)
  • Total Amount of Remittance

How to File Payroll Tax Forms with the State of Louisiana?

Create a free TaxBandits account and follow these simple steps to e-file your Louisiana forms efficiently.

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  • Step 1: Choose the Required Form

    Select the type of form you want to file. This includes new hire reporting, quarterly Louisiana withholding tax Form L-1, and unemployment insurance & wage report Form LWC ES-4.

  • Step 2: Enter the Required Tax Details

    Complete the chosen form with the required information that applies to your business, such as employee wages and contribution data.

  • Step 3: Review and Transmit

    Review your form and transmit it to the appropriate state agencies through TaxBandits for a secure and approved filing.

  • Step 1: Choose the Required Form

    Select the type of form you want to file. This includes new hire reporting, quarterly Louisiana withholding tax Form L-1, and unemployment insurance & wage report Form LWC ES-4.

  • Step 2: Enter the Required Tax Details

    Complete the chosen form with the required information that applies to your business, such as employee wages and contribution data.

  • Step 3: Review and Transmit

    Review your form and transmit it to the appropriate state agencies through TaxBandits for a secure and approved filing.

Start e-filing with Louisiana today — TaxBandits makes it quick and easy!

Louisiana Payroll Tax Filing — Simple, Transparent Pricing

Pay for more than filing—accuracy, right outcome, and peace of mind.

No of Forms First Form Next 3 Forms 5-25 Forms 26-50 Forms 51-100 Forms 101-500 Forms 501-1000 Forms
New Hire Reporting $1 / Employee

Form L-1: Employer's Return of Louisiana Withholding

 $5.95 $5.25 $4.75 $4.25 $3.75 $3.25 $3.00

Form LWC ES-4: Employer's Quarterly Wage and Tax Report

 $5.95 $5.25 $4.75 $4.25 $3.75 $3.25 $3.00

For high-volume filing, call us at (704) 684-4758 for customized pricing.

Penalties and Corrections for New Hire, Withholding, and Unemployment

Know the penalties and how to correct errors before they impact compliance.

Form Penalties Corrections

New Hire Report
  • Up to $25 per unreported employee for failure
    to report.

  • Up to $500 per employee for a conspiracy between employer and employee to avoid reporting.

Use North Dakota Department of Health and Human Services Online Portal: To correct or update a new hire report submitted to North Dakota, you must contact Child Support electronically or
by phone.

Corrections or adjustments to the employee's information (such as name, Social Security Number, or start date) cannot be handled via the standard reporting portal and require direct communication with the agency.

Form L-1
  • Late Filing and Late Payment Penalty: Both the late filing and payment penalties apply at 5% of the unpaid tax for every 30 days (or fraction thereof) that the return or payment is delayed. The combined maximum penalty is 25% of the total tax due.
  • Interest: applies on any unpaid taxes and penalties from the original due date until the date of payment. Learn more.
Use Louisiana Department of Revenue Website: To amend Louisiana Form L-1 (Employer's Quarterly Return of Withholding Tax), use the return for the specific quarter being corrected, fill in the corrected figures, and mark the Amended Return checkbox.

Form LWC ES-4
  • Late Filing and Late Payment Penalty: The penalty for late filings and payments is 5% of the tax due for each 30-day period (or fraction thereof) the report or payment is late. The maximum penalty is 25% of the total tax due.
  • Interest: It is calculated at 1% per month (or fraction of a month) from the original due date until the date payment is received.

Use Form LWC ES51/WEB: To correct a previously filed Form LWC ES-4, you must file an amended quarterly wage report using Form ES51/WEB (Quarterly Wage & Tax Report - Amendment Form). You do not alter or resubmit the original form.

  • Online: Log in to your account through the Louisiana Workforce Commission (LWC) Employer Portal, enter the corrected data, and submit.
  • Paper Correction: If you cannot file online, you must complete and mail a paper Form ES51/WEB.

Beyond State Payroll Filing: Simplifying All Your
Tax Needs

At TaxBandits, we simplify more than just state payroll filings. From Form 941 to 1099, W-2 and beyond, we make tax filing easier for businesses of all sizes. Our platform streamlines federal and state compliance, saving you time and reducing errors, so you can focus on growing your business.

Frequently Asked Questions

All Louisiana employers must report newly hired and rehired employees to the Louisiana Directory of New Hires. This requirement applies to private employers, government agencies, nonprofit organizations, temporary staffing agencies, and labor organizations.

A newly hired employee is anyone who has not previously worked for the employer, while a rehired employee is someone returning to work after a separation of at least 60
consecutive days.

Reporting new hires helps Louisiana enforce child support obligations, prevent unemployment insurance fraud, and improve workforce program administration.

Employers must submit a Louisiana New Hire Report within 20 days of the employee's hire date or
rehire date.

For employers submitting reports electronically in multiple batches each month, reports may be transmitted in two monthly transmissions not less than 12 days nor more than 16 days apart.

Timely reporting is important because late submissions may result in penalties and compliance issues with state reporting requirements.

When submitting a Louisiana New Hire Report, employers generally must provide:

  • Employee name
  • Employee address
  • Social Security Number (SSN)
  • Date of hire
  • Employer name
  • Employer address
  • Federal Employer Identification Number (FEIN)

Employers can report electronically, submit the state new hire form, or provide an equivalent copy of the employee's Form W-4 containing the required information.

Yes. Federal law allows multi-state employers that report electronically to designate a single state for reporting all newly hired employees.

To use this option, the employer must register with the U.S. Department of Health and Human Services and notify the designated state agency. Otherwise, new hires must be reported to the state in which the employee works.

Form L-1, Employer's Return of Louisiana Withholding Tax, must be filed by every employer required to withhold Louisiana income tax from employee wages.

This includes businesses, nonprofits, government agencies, and other entities that pay wages subject to Louisiana income tax withholding.

Employers must file Form L-1 even when no tax is due for the reporting period. A zero return is required to keep the withholding account in good standing.

Louisiana assigns filing and payment frequencies based on the amount of withholding tax accumulated.

Monthly Tax Withheld Filing Frequency
Less than $500 Quarterly
$500 to less than $5,000 Monthly
$5,000 or more Semi-Monthly

For quarterly and monthly filers, Form L-1 is generally due:

  • April 30
  • July 31
  • October 31
  • January 31

Semi-monthly taxpayers must make more frequent deposits and file Form L-1 according to Louisiana Department of Revenue requirements.

Yes. Louisiana provides a separate Form L-1 for each calendar quarter.

Employers must use the correct version based on the filing period:

  • First Quarter Form L-1 (January–March)
  • Second Quarter Form L-1 (April–June)
  • Third Quarter Form L-1 (July–September)
  • Fourth Quarter Form L-1 (October–December)

Using the appropriate quarterly form helps ensure accurate processing and compliance with Louisiana withholding requirements.

Form L-3, Employer's Annual Reconciliation of Louisiana Income Tax Withheld, is used to reconcile the total Louisiana income tax withheld during the year with the amounts previously reported and paid.

Form L-3 is generally required:

  • Annually at year-end
  • When a business closes
  • When a withholding account is terminated

Employers must reconcile total wages and withholding amounts reported throughout the year with employee wage statements before submitting Form L-3.

Form LWC ES-4, Employer's Quarterly Wage and Tax Report, must be filed by employers subject to Louisiana Unemployment Insurance law.

Employers must report:

  • Total wages paid
  • Taxable wages
  • Quarterly contributions due
  • Employment information

The accompanying wage continuation schedule reports employee-level wage information for each worker during the quarter.

Even if no wages were paid during the quarter, employers generally must file a report to maintain compliance.

Louisiana unemployment insurance reports and payments are due quarterly by the last day of the month following the end of the quarter.

Quarter Due Date
January – March April 30
April – June July 31
July – September October 31
October – December January 31

Employers should file both contribution and wage reports by these deadlines to avoid penalties and interest.

Form LWC ES-4 generally requires:

  • Louisiana unemployment account number
  • Total wages paid during the quarter
  • Taxable wages subject to unemployment tax
  • Employer contribution rate
  • Contribution amount due
  • Number of covered employees

The accompanying wage continuation report includes:

  • Employee names
  • Social Security Numbers
  • Individual wage amounts

Employers should maintain accurate payroll records to ensure all information reported is complete
and correct.

For 2026, Louisiana unemployment insurance taxes apply to the first $7,700 of wages paid to each employee during the calendar year.

The Louisiana Workforce Commission assigns contribution rates annually based on an employer's experience rating and the condition of the state's unemployment trust fund.

Generally:

  • New employer rates are assigned by industry classification.
  • Experienced employer rates vary based on the employer's unemployment claims history and
    reserve balance.

Employers should review their annual rate notice from the Louisiana Workforce Commission to determine the exact contribution rate applicable to their account
for 2026.

These rates are used when calculating quarterly unemployment tax liabilities reported on Form LWC ES-4.

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