Louisiana payroll tax form information

Alerts and notices

Select a state from the drop-down list or visit the State-specific payroll tax form information topic to view payroll tax form information for that state.

Unemployment forms

Agency: Louisiana Workforce Commission

Website: http://www.laworks.net/

Description Approval Information Filing Methods Web fill-in Form Due Date
LWC ES-4BC Non-submittable only Web fill-in, Internet Yes Last day of the following month
LWC ES-61 Non-submittable only Web fill-in, Internet Yes Last day of the following month

Withholding forms

Agency: Louisiana Department of Revenue

Website: http://revenue.louisiana.gov/

Description Approval Information Filing Methods Web fill-in Form Due Date
L-1 Approved for 2019 Paper, Electronic No Last day of the following month*
L-3 Approved Paper, Internet No January 31st
W-2 Copy 1 Available up to 2019 (No approval required) Internet No January 31st

* Due date adjusts for non-banking days

Other forms

1099 forms

Description Approval Information Filing Methods Web fill-in Form Due Date
1099-MISC No approval required Internet No January 31st*

* Due date adjusts for non-banking days

See also: State 1099 files overview

Form 1099 MISC is required to be filed only in cases where the payment made meet all the following conditions:

a. The payment amounts to $1,000 or more;

b. The payment is made to a non-resident of Louisiana; and,

c. The payment is for rents or royalties from properties located in Louisiana.

State website: https://revenue.louisiana.gov

Form processing tips

All forms. When entering the Louisiana withholding ID in the Setup > Clients screen, enter only the first ten digits and do not separate them with hyphens or spaces.

Form LWC ES-61. To process Form LWC ES-61 via magnetic file, no employees should be included on Form LWC ES-4BC. To remove employees from this form, mark the Do Not Display Employees on Form LWC ES-4BC checkbox in the LA Additional Information dialog. (Click the Additional Information button next to Louisiana in the Forms section of the Setup > Clients > Payroll Taxes tab.)

Nominal hourly rate of pay. The application uses the highest rate among active hourly pay items or the calculated hourly rate among active salary pay items (annual rate divided by 2,080 hours). If an employee has no active hourly or salary pay items or has no rate entered, the nominal hourly rate of pay is calculated using the employee's wages for the quarter being processed. Alternatively, you can manually enter a rate in the Employee Data tab of the Actions > Edit Payroll Tax Forms screen.

Standard Occupational Classification (SOC) code. The application uses the job title entered in the Personal tab of the Setup > Employees screen. If a job title has not been entered for an employee, the application uses the job title entered in the LA Additional Information dialog, accessed from the Payroll Taxes tab of the Setup > Clients screen.

Click here for current information about SOC codes.

E-filing notes

Form LWC ES-4BC/61

Form L-1

Note: The per-return transmission cost for electronically filing federal 94x forms is $7; enrollment files do not accrue a fee.There is no additional transmission cost for electronically filing state forms. For more information, see Common questions about FSET.

Form L-3

Note: Enter the Louisiana Originator type in the Transmission Information dialog, accessed from the Actions > Process Electronic Forms screen.

State ID formats

Unemployment ID: 7 digits

Withholding ID: 10 digits

New hire reporting

Reporting methods

File Upload Type: Internet

General reporting requirements

Electronic filing required: No
Filing frequency: 20 days from hire date
Registration required: Yes

Website: http://newhire-reporting.com/LA-Newhire/default.aspx

Related topics

State-specific payroll tax form information

Processing state payroll tax forms

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