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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.

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In this topic

Unemployment forms

Agency: Louisiana Workforce Commission

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

Tax payment details

Deposit Schedule	Due Date	Payment Method(s)	Zero Filing Required	Zero EFT Accepted
Quarterly	Last day of the following month	Check, ACH	N/A	N/A

	Accepted	Approval required
ACH Debit
ACH Credit

ACH / EFT payment information

The Louisiana Workforce Commission accepts EFT Credit and EFT Debit payments of unemployment taxes.

• Taxpayers whose liability/tax due is greater than $5,000.00 for any tax period are required to file via Electronic Funds Transfer (EFT).
• Taxpayers whose liability/tax due is less than the threshold amount can file via EFT voluntarily.

How to apply

The Louisiana Workforce Commission requires all EFT users to apply for approval before submitting tax payment files.

For more information about making EFT credit payments and to obtain the authorization agreement form, please visit the Louisiana Workforce Commission website and navigate to the Unemployment Insurance section of the Businesses page.

Payment and other information

Filing your tax payments electronically precludes the need to send a paper report (Form LWC ES-4). However, a wage listing of individual employee wages and social security numbers is still required.

Agency filing addresses

Withholding forms

Agency: Louisiana Department of Revenue

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

* Due date adjusts for non-banking days

Tax payment details

Deposit Schedule	Due Date	Payment Method(s)	Zero Filing Required	Zero EFT Accepted
Semimonthly	15th and last day of the month	Check, ACH	Yes	Yes
Monthly	Last day of the following month	Check, ACH	Yes	Yes
Quarterly	Last day of the following month	Check, ACH	Yes	Yes
Annually	Last day of February	Check, ACH	Yes	Yes

	Accepted	Approval required
ACH Debit
ACH Credit

ACH / EFT payment information

The Louisiana Department of Revenue accepts EFT Debit and EFT Credit payments of withholding taxes.

• Payments must be made via an electronic funds transfer (EFT) in any of the following circumstances.The tax due in connection with the filing of any return, report, or other document exceeds $5,000.00.
• A taxpayer files tax returns more frequently than monthly and the average total payment exceeded $5,000.00 during the preceding twelve month period.
• A company files withholding tax returns and payments on behalf of other taxpayers during the preceding 12-month period and the average total payments for all tax returns filed exceed $5,000.
• Taxpayers who do not meet these mandatory requirements can pay via EFT voluntarily.

How to apply

The Louisiana Department of Revenue requires all EFT users to apply for approval before submitting tax payment files.

For more information about making EFT payments and to obtain the ACH authorization agreement, please visit the Louisiana Department of Revenue website and navigate to the ACH Credit specifications in the Withholding Forms section.

Payment and other information

If withholding tax payments are made by electronic funds transfer, the taxpayer is not required to file a separate tax return.

Agency filing addresses

Deposit Schedule	Due Date	Payment Method(s)	Zero Filing Required	Zero EFT Accepted

	Accepted	Approval required
ACH Debit
ACH Credit

ACH / EFT payment information

The Louisiana Workforce Commission accepts EFT Credit and EFT Debit payments of unemployment taxes.

• Taxpayers whose liability/tax due is greater than $5,000.00 for any tax period are required to file via Electronic Funds Transfer (EFT).
• Taxpayers whose liability/tax due is less than the threshold amount can file via EFT voluntarily.

How to apply

The Louisiana Workforce Commission requires all EFT users to apply for approval before submitting tax payment files.

For more information about making EFT credit payments and to obtain the authorization agreement form, please visit the Louisiana Workforce Commission website and navigate to the Unemployment Insurance section of the Businesses page.

Payment and other information

Filing your tax payments electronically precludes the need to send a paper report (Form LWC ES-4). However, a wage listing of individual employee wages and social security numbers is still required.

Other forms

1099 forms

* 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

• Registration required - No
• File format - MMREF-1
• Test file required - Yes

Form L-1

• Registration required - No
• File format - FSET
• Test file required - No

Form L-3

• Registration required - Yes
• File format - Comma-delimited
• Test file required - No

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:

Related topics

State-specific payroll tax form information

Processing state payroll tax forms

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