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Summary of differences between federal and state regulations
Income tax withholding
Every employer who has resident or nonresident employees performing services (except employees exempt from income tax withholding) within Louisiana is required to withhold Louisiana income tax based on the employee's withholding exemption certificate. Wages of Louisiana residents performing services in other states are subject to withholding of Louisiana income tax if the wages are not subject to withholding of net income tax by the state in which the services are performed.
Every employer who withheld or was required to withhold income tax from wages must file the employer's return of Louisiana state income tax withheld. Each employer who withholds from the combined wages of all employees less than $500 per month is required to file on a quarterly basis. Each employer who withholds from the combined wages of all employees at least $500 but less than $2,000 per month is required to file on a monthly basis. Each employer who withholds from the combined wages of all employees $2,000 per month or more must file on a semimonthly basis.
Louisiana Administrative Code 61:I.1501 provides income tax withholding tables to be used for computing the proper amount to be withheld based on the employees income, filing status, and number of exemptions.
Unemployment taxes
All states finance UC primarily through contributions from subject employers on the wages of their covered workers. In addition, three states (Alaska, New Jersey, and Pennsylvania) collect contributions from employees. These taxes are deposited by the state to its account in the UTF in the Federal Treasury, and are withdrawn as needed to pay benefits.
Many states have adopted a higher tax base than what is provided in FUTA. Hawaii's wage base is usually higher and changes periodically. In all states, an employer pays a tax on wages paid to each worker within a calendar year up to the amount specified in state law. In addition, most of the states provide an automatic adjustment of the wage base if federal law is amended to apply to a higher wage base than that specified under state law. As a result of the many variables in states taxable wage bases and rates, benefit formulas, and economic conditions, actual tax rates vary greatly among the states and among individual employers within a state.
Wages subject to unemployment tax in this state equal $7,000.
Minimum and maximum rates in this state are 0.14 and 6.2 %. Rates apply to experience rated employers only and do not include applicable surtaxes or penalties.
State
Contacts
Income tax withholdingDepartment of Revenue
Unemployment taxesDepartment of Labor
Regulations
Income tax withholding Title 61 Chapter 15 Income Withholding Tax www.doa.la.gov/Pages/osr/lac/books.aspx
Unemployment taxes Unemployment Compensation, Title 23, Chapter 11, §1471-1750.10 (click link below and then next section to page through the sections) http://legis.la.gov/Legis/Law.aspx?d=83554
Federal
ContactsInternal Revenue Service
Regulations Title 26 Code of Federal Regulations, Internal Revenue