Sources checked:
Quick answer. Louisiana: SUTA wage base; new hires reported in 20 days; no statewide paid sick leave law. 15 of 19 checklist items are confirmed on official pages; 4 are marked not confirmed, with the page to check.
Louisiana 2027 employer checklist
1. Register for unemployment tax and withholdingBefore the first payroll.
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Not confirmedOpen a state unemployment tax account
Not confirmed — check US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026.
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ConfirmedTaxable wage base for 2027
Not announced yet when we checked in November 2026. Use the 2026 base below until the state publishes the 2027 figure, usually by January.
Sources: US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026; US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026); US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026); IRS: FUTA credit reduction (page last reviewed September 8, 2026), checked November 2026 · More: Unemployment tax wage bases by state
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ConfirmedTaxable wage base for 2026 (the latest published)
$7,000 per employee in 2026.
DOL table, effective January 2026.
Sources: US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026; US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026); US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026); IRS: FUTA credit reduction (page last reviewed September 8, 2026), checked November 2026 · More: Unemployment tax wage bases by state
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Not confirmedNew employer tax rate
Not confirmed — check US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026.
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Not confirmedQuarterly wage reports and payments
Not confirmed — check US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026.
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ConfirmedState income tax withholding
State income tax applies. New employees fill out the state certificate: Form L-4 (R-1300), Employee Withholding Exemption Certificate.
Source: Louisiana Department of Revenue: Employee Withholding Exemption Certificate (L-4), checked November 2026
2. Report new hires and check work eligibilityFor every hire, rehire and, where the state says so, contractor.
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ConfirmedReport each new hire to the state
Within 20 days of the hire date (new hires and rehires).
- Who: New hires, and rehires separated from employment for at least 60 consecutive days.
- Independent contractors: no. The Louisiana New Hire Reporting Center says state law does not require independent contractors to be reported as new hires.
- How: online, electronic file, mail, fax. Online at LA-newhire.com; mail Louisiana Directory of New Hires, P.O. Box 122, Norwell, MA 02061; fax 888-223-1462.
Source: Official page, checked November 2026 · More: First hire checklist for Louisiana
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ConfirmedE-Verify for private employers
A private employer is protected from the state's civil penalties if it verified every employee through E-Verify, or kept a copy of each employee's photo ID plus one listed citizenship or work document. Effective: Act 402 of 2011, which added the E-Verify option, took effect August 15, 2011.
The citizenship or work authorization status of every employee has been verified
- If skipped: Up to $500 per unauthorized worker for a first violation and up to $1,000 for a second. A third brings a suspension of the business permit or license for 30 days to six months and up to $2,500 per worker, after a hearing.
Sources: R.S. 23:995, Civil penalties, Louisiana State Legislature; Act No. 402 (2011 Regular Session), HB 646 enrolled; Office of State Uniform Payroll Memorandum 2012-08: E-Verify Employment Eligibility Verification; RS 38:2212.10, Verification of employees (Louisiana State Legislature), checked November 2026 · More: Louisiana E-Verify
3. Set pay at the minimum wage: January 1 and mid-yearCheck every hourly and tipped rate against the floor.
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ConfirmedMinimum wage now (2026)
No state minimum wage law, per US DOL. Employers covered by the federal Fair Labor Standards Act pay the federal $7.25.
Sources: U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026); U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026); La. R.S. 23:642 Setting minimum wage or employee benefits; prohibited (Louisiana State Legislature), checked November 2026 · More: Minimum wage by state 2027
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ConfirmedMinimum wage change in 2027
No state rate; the federal $7.25 continues unless Congress changes it.
Sources: U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026); U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026); La. R.S. 23:642 Setting minimum wage or employee benefits; prohibited (Louisiana State Legislature), checked November 2026 · More: Minimum wage by state 2027
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ConfirmedTipped employees
Cash wage of at least $2.13 an hour in 2027, with tips making up the rest.
Federal rule: a cash wage of at least $2.13 with tips making up the rest of $7.25 (US DOL tipped table).
Source: U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026), checked November 2026 · More: Minimum wage by state 2027
4. Paid sick leaveAccrual, limits and notice.
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ConfirmedPaid sick leave
No statewide paid sick leave law for private employers.
La. R.S. 23:642 bars local governmental subdivisions from setting a mandatory minimum number of vacation or sick leave days, paid or unpaid. Not adopted (list basis): the US Department of Labor Women's Bureau map of state paid sick leave laws (as of September 2024; checked November 2026) names 15 states and DC with a paid sick leave law, and Louisiana is not among them. Check the state labor agency for any law passed since.
Sources: U.S. Department of Labor, Women's Bureau: State Paid Sick Leave Laws (map, as of September 2024); La. R.S. 23:642, Setting minimum wage or employee benefits; prohibited (Louisiana State Legislature), checked November 2026 · More: Paid sick leave laws by state
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ConfirmedCity or county sick leave rules
La. R.S. 23:642
Source: La. R.S. 23:642, Setting minimum wage or employee benefits; prohibited (Louisiana State Legislature), checked November 2026 · More: Paid sick leave laws by state
5. Meal and rest breaksAdults and workers under 18.
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Not confirmedMeal breaks for adults
Not confirmed — check La. R.S. 23:213, Minors under sixteen; recreation or meal period.
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ConfirmedRest breaks for adults
No state requirement, per the state's own page. No state rest-break requirement: Louisiana isn't in the US DOL table of state paid rest-period rules (revised January 1, 2023), which says states not listed don't require paid rest periods.
States not listed do not require paid rest periods.
Sources: La. R.S. 23:213, Minors under sixteen; recreation or meal period; U.S. Department of Labor: Minimum Paid Rest Period Requirements under State Law for Adult Employees in Private Sector (revised January 1, 2023), checked November 2026 · More: Meal and rest break laws by state
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ConfirmedBreaks for workers under 18
Minors under 16 can't work any 5-hour period without at least 30 minutes for a meal. (Ages: under 16.)
one interval of at least thirty minutes within such period for meals.
Sources: La. R.S. 23:213, Minors under sixteen; recreation or meal period; U.S. Department of Labor: Minimum Paid Rest Period Requirements under State Law for Adult Employees in Private Sector (revised January 1, 2023), checked November 2026 · More: Meal and rest break laws by state
6. Workers' compensationCoverage, posters and proof.
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ConfirmedWorkers' compensation insurance
The statute requires an employer to secure compensation for its employees, by insurance, a group self-insurance fund or approved self-insurance. It sets no headcount threshold in this section.
An employer shall secure compensation to his employees in one of the following ways:
Source: RS 23:1168, Ways of securing compensation to employees (Louisiana State Legislature), checked November 2026 · More: Workers' comp requirements by state
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ConfirmedIf there's no coverage
An employer who can't show proof of coverage within the time allowed faces fines under R.S. 23:1170 and can be enjoined from further business operations.
Source: RS 23:1168, Ways of securing compensation to employees (Louisiana State Legislature), checked November 2026 · More: Workers' comp requirements by state
7. Final payWhen someone leaves.
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ConfirmedFinal pay when you let someone go
On or before the next regular payday or no later than 15 days after the separation, whichever comes first.
whichever occurs first
Source: La. R.S. 23:631: Discharge or resignation of employees, checked November 2026 · More: Final paycheck laws by state
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ConfirmedFinal pay when an employee quits
On or before the next regular payday or no later than 15 days after the separation, whichever comes first.
whichever occurs first
- Unused vacation: Vacation the employee is eligible for and has accrued counts as an amount then due, and earned vacation pay can't be forfeited.
Source: La. R.S. 23:631: Discharge or resignation of employees, checked November 2026 · More: Final paycheck laws by state
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ConfirmedFor a laid-off employee: the state's work search rule
At least 5 work search actions for each week you claim benefits, under R.S. 23:1600(3)(a) as amended by Act 151 of 2025 (effective December 31, 2025): "no fewer than five work search actions for each week in which he makes a claim for benefits." LWC prescribes by regulation which actions count.
Source: Louisiana Legislature: HB 153 of 2025, Act 151 (amends R.S. 23:1600, effective Dec. 31, 2025), checked November 2026 · More: Unemployment work search rules by state
8. Year-end W-2 and 1099 filingState copies, due in early 2027 for 2026 pay.
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ConfirmedState copies of W-2s and 1099s
File any Form 1099 that reports Louisiana income tax withheld. One exception: 1099-MISC is also required for payments of $1,000 or more to a nonresident for rents or royalties from property located in Louisiana.
- W-2s: January 31 (with Form L-3)
- 1099s: January 31 (with Form L-3)
- Annual reconciliation: Form L-3, Transmittal of Withholding Tax Statements, due January 31.
- Electronic filing: If you file 50 or more W-2s, all information returns must be filed electronically; W-2Gs for gaming withholding must be filed electronically.
Source: LDR: Form L-3 Transmittal of Withholding Tax Statements, R-1203 (1/25), checked November 2026 · More: 1099 and W-2 deadline finder
Key dates for 2027
Only the dates our files state. A date on a weekend or holiday is flagged, not moved, unless the agency's page says it moves.
Hiring in another state? Employer registration in Louisiana, done for you, or a free bookkeeping health check.
| Date | What | Source |
|---|---|---|
| Sunday, January 31, 2027 | Form L-3 with W-2s and 1099s showing Louisiana withholding Sunday, January 31, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency. | |
| Monday, February 1, 2027 | Form W-2 Copy A (with W-3) to SSA, and employee copies (federal) | |
| Monday, February 1, 2027 | Form 1099-MISC copies to payees (federal) | |
| Monday, February 1, 2027 | Form 1099-NEC to the IRS and to each payee (federal) | |
| Monday, March 1, 2027 | Form 1099-MISC to the IRS on paper (federal) | |
| Wednesday, March 31, 2027 | Form 1099-MISC to the IRS electronically (federal) |
Still to confirm
- Open a state unemployment tax account: check US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026
- New employer tax rate: check US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026
- Quarterly wage reports and payments: check US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026
- Meal breaks for adults: check La. R.S. 23:213, Minors under sixteen; recreation or meal period
General information, not legal, tax or payroll advice. We are not lawyers, and MCC Solutions is not a law firm or a payroll service. Nothing here guarantees compliance. Rules change, cities and counties can add their own, and the agency's own page has the final word.
Common questions
What is the Louisiana unemployment tax wage base for 2027?
Not announced yet when we checked in November 2026. Use the 2026 base below until the state publishes the 2027 figure, usually by January.
How soon must a Louisiana employer report a new hire?
Within 20 days of the hire date (new hires and rehires).
What is the Louisiana minimum wage in 2027?
No state rate; the federal $7.25 continues unless Congress changes it.
Does Louisiana require paid sick leave?
No statewide paid sick leave law for private employers.
When is a final paycheck due in Louisiana?
If the employer ends the job: On or before the next regular payday or no later than 15 days after the separation, whichever comes first. If the employee quits: On or before the next regular payday or no later than 15 days after the separation, whichever comes first.
Does Louisiana require state W-2 or 1099 filing?
File any Form 1099 that reports Louisiana income tax withheld. One exception: 1099-MISC is also required for payments of $1,000 or more to a nonresident for rents or royalties from property located in Louisiana. W-2s: January 31 (with Form L-3) 1099s: January 31 (with Form L-3)
Do Louisiana employers need workers' comp?
The statute requires an employer to secure compensation for its employees, by insurance, a group self-insurance fund or approved self-insurance. It sets no headcount threshold in this section.
Related: Employer compliance by state · 2027 changes for employers
Rule Watch: keep this state's employer rules and next deadlines on one private dashboard, with changes marked when our data changes. From $9 a month. See Rule Watch.
Required posters: workplace posters by state, with free official links.