Louisiana
43 of 44 tracked categories have a recorded state source, and 1 more fall back to the federal floor. Last reviewed 2026-08-13.
Minimum Wage
Verified$7.25 / hour
The Louisiana Legislative Fiscal Office states that Louisiana has no state minimum-wage law and presently is under the federal minimum wage enforced by the U.S. Department of Labor through the Fair Labor Standards Act.
- Checked
- 2026-08-10
Overtime
VerifiedIn Louisiana, the governing rule for overtime is federal: Compensation at a rate not less than one and one-half times the regular rate for employment in excess of forty hours in a workweek (29 U.S.C. § 207(a)(1)).
- Checked
- 2026-08-08
Employee Classification
VerifiedServices performed for wages or under a contract of hire are employment unless the worker is free from control or direction, the service is outside the usual course of business or all places of business, and the worker is customarily engaged in an independently established trade, occupation, profession, or business.
- Checked
- 2026-08-10
Pay Frequency
VerifiedManufacturing employers, oil-boring and mining employers with ten or more employees, and public service corporations shall pay covered employees no less than twice each calendar month, with paydays as near as practicable two weeks apart and payment no later than the payday at the conclusion of the next payroll period.
- Checked
- 2026-08-10
Final Pay
VerifiedUpon discharge or resignation, an employer shall pay the amount then due under the terms of employment on or before the applicable next regular payday or no later than fifteen days after separation, whichever occurs first.
- Checked
- 2026-08-10
Pay Stub / Wage Statement
VerifiedNo general pay stub requirement for private employers was located in LA's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.
- Checked
- 2026-08-13
Payroll Deductions
VerifiedNo person shall assess fines against employees or deduct any sum as fines from wages, except for willful or negligent damage to goods, work, or employer property or theft of employer funds, and any permitted fine may not exceed actual damage.
- Checked
- 2026-08-10
Payment Methods
VerifiedAn employer subject to R.S. 23:633 shall inform employees at hire what wages they will be paid, the method in which they will be paid, the frequency of payment, and any subsequent changes.
- Checked
- 2026-08-10
Meal & Rest Breaks
VerifiedNo minor under sixteen may work a five-hour period without one thirty-minute meal interval; the break must be documented in the employer's normal timekeeping system, and a time edit must be acknowledged in writing by the minor and the manager.
- Checked
- 2026-08-10
Working Time
VerifiedA minor under sixteen who has not graduated from high school may not be employed, permitted, or suffered to work during the prohibited night hours or more than forty hours in one week.
- Checked
- 2026-08-10
Predictive Scheduling
VerifiedNo general predictive scheduling requirement for private employers was located in LA's official sources as of 2026-08-13. This records the result of a documented search of one official source, not a statement that no such law exists. Federal requirements continue to apply where applicable.
- Checked
- 2026-08-13
Expense Reimbursement
VerifiedExcept for statutory exceptions, a public or private employer may not require an employee or applicant to pay, pass on, or have withheld from pay the cost of fingerprinting, a medical examination, a drug test, or records required as a condition of employment.
- Checked
- 2026-08-10
Commissions
VerifiedCommission compensation is an amount then due at separation when it has been earned and not modified in accordance with a written policy addressing the commission; lawful policies may condition earning on receipt of the payment generating the commission.
- Checked
- 2026-08-10
Bonuses
VerifiedA bonus is due at separation when earned and not modified under a written policy; when its amount depends on annual, quarterly, or other periodic financial information, the employer has a reasonable time not exceeding 120 calendar days after the period ends to determine whether and how much is due.
- Checked
- 2026-08-10
Severance
VerifiedFor Louisiana unemployment compensation, wages mean all remuneration for services, including dismissal pay, vacation pay, holiday pay, commissions, and bonuses.
- Checked
- 2026-08-10
Holiday / Premium Pay
VerifiedFor Louisiana unemployment compensation, wages include vacation pay, holiday pay, dismissal pay, commissions, bonuses, and other remuneration for services.
- Checked
- 2026-08-10
Prevailing Wage
VerifiedNo general prevailing wage requirement for private employers was located in LA's official sources as of 2026-08-13. This records the result of a documented search of one official source, not a statement that no such law exists. Federal requirements continue to apply where applicable.
- Checked
- 2026-08-13
Paid Sick Leave
VerifiedNo general paid sick leave requirement for private employers was located in LA's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.
- Checked
- 2026-08-13
Paid Family & Medical Leave
VerifiedNo general paid family medical leave requirement for private employers was located in LA's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.
- Checked
- 2026-08-13
Other Statutory Leaves
VerifiedAn employer shall grant paid leaves of absence to an employee who seeks to undergo a medical procedure to donate bone marrow; the combined leave may not exceed forty work hours unless agreed to by the employer.
- Checked
- 2026-08-10
State Income Tax
Verified3%
For taxable periods beginning on or after January 1, 2025, Louisiana's individual income tax rate is a flat three percent and the former graduated brackets are repealed.
- Effective
- 2025-01-01
- Checked
- 2026-08-10
State Withholding Forms
VerifiedLouisiana withholding is based on the prescribed tables or formulas and the withholding exemptions and dependent credits the employee provides on Form R-1300, the Employee's Withholding Exemption Certificate known as Form L-4.
- Checked
- 2026-08-10
Supplemental Wages
VerifiedFor Louisiana withholding, wages mean all remuneration for services performed by an employee for the employer, including the cash value of remuneration paid in a medium other than cash, subject to the statutory exclusions.
- Checked
- 2026-08-10
Multi-State Taxation
VerifiedBeginning January 1, 2022, wages paid to a qualifying nonresident individual are exempt from Louisiana income tax when employment duties are performed in Louisiana for thirty or fewer days in the calendar year, the individual works in more than one state, and the statutory occupation and other-income exclusions do not apply.
- Effective
- 2022-01-01
- Checked
- 2026-08-10
Local Taxation
VerifiedNo general local taxation requirement for private employers was located in LA's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.
- Checked
- 2026-08-13
State Unemployment (SUI)
VerifiedLouisiana unemployment contributions accrue and are payable by each covered employer with respect to wages for employment and shall not be deducted in whole or in part from employee wages.
- Checked
- 2026-08-10
Disability Insurance (SDI/TDI)
VerifiedNo general disability insurance requirement for private employers was located in LA's official sources as of 2026-08-13. This records the result of a documented search of one official source, not a statement that no such law exists. Federal requirements continue to apply where applicable.
- Checked
- 2026-08-13
Workers' Compensation
VerifiedAn employer shall secure compensation to employees by keeping the payment insured with an authorized workers' compensation insurer or through a permitted self-insurance method.
- Checked
- 2026-08-10
Tax Deposit Frequency
VerifiedLouisiana withholding payment frequency is quarterly when average monthly withholding is less than $500, monthly from $500 to less than $5,000, and semimonthly at $5,000 or more; payments must be electronic.
- Checked
- 2026-08-10
State Payroll Returns
VerifiedEvery employer that withholds or is required to withhold Louisiana income tax must electronically file quarterly Form L-1 for every assigned filing period, including periods with no employees paid, no taxable wages, no withholding, or no tax due.
- Checked
- 2026-08-10
Year-End Reporting
VerifiedLouisiana employers must file an annual withholding reconciliation electronically; Form L-3 is due January 31 after the calendar year or thirty days after final wages are paid when the business closes during the year.
- Checked
- 2026-08-10
New Hire Reporting
VerifiedAn employer shall report the hiring, rehiring, or return to work of a covered employee no later than twenty days after the hiring or rehiring.
- Checked
- 2026-08-10
Garnishments
Verified75%
For ordinary seizure, seventy-five percent of weekly disposable earnings is exempt, and the exemption may not be less than disposable earnings equal to thirty times the federal minimum hourly wage, adjusted for the pay period.
- Checked
- 2026-08-10
Pay Equity
VerifiedA covered employer may not intentionally pay an employee less than an employee of the opposite sex for equal work requiring equal skill, effort, and responsibility under similar working conditions, and may not reduce another employee's wage to comply.
- Checked
- 2026-08-10
Pay Transparency
VerifiedAn employer subject to the Louisiana Equal Pay for Women Act may not discriminate, retaliate, or take adverse action against an employee for inquiring about, disclosing, comparing, or discussing the employee's wages or another employee's wages.
- Checked
- 2026-08-10
Salary History Ban
VerifiedNo general salary history requirement for private employers was located in LA's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.
- Checked
- 2026-08-13
Wage Theft & Notices
VerifiedAn employer subject to R.S. 23:633 shall inform employees at hire what wages they will be paid, how and how often they will be paid, and any later changes, and shall post the Louisiana Works notice describing that duty.
- Checked
- 2026-08-10
Workplace Posters
VerifiedEvery employer shall keep conspicuously posted in or about the premises where a worker is employed a printed copy or abstract of the labor laws designated by the secretary, in the form furnished by the secretary.
- Checked
- 2026-08-10
Child Labor
VerifiedEvery person employing minors shall procure and keep on file an employment certificate for each minor, subject to listed program and performing-arts exceptions, and the certificate must remain accessible at the job site or immediate work area to enforcement officers.
- Checked
- 2026-08-10
E-Verify
VerifiedAn employer is not subject to civil penalties under R.S. 23:995 if every employee's work authorization is verified through E-Verify or if each employee provides picture identification plus a listed authorization document that the employer copies and retains.
- Effective
- 2011-08-15
- Checked
- 2026-08-10
Employer Registration
VerifiedA person required to withhold Louisiana income tax from employee wages must register for a Louisiana withholding tax account before filing returns or remitting withholding taxes.
- Checked
- 2026-08-10
Payroll Recordkeeping
VerifiedEvery employer shall keep true and accurate records of each employee's name, address, occupation, daily and weekly hours worked, and wages paid each pay period, and keep those records for at least one year after the date of the record.
- Checked
- 2026-08-10
Penalties & Interest
VerifiedAn employer that fails or refuses to comply with R.S. 23:631 is liable for the lesser of ninety days of wages at the employee's daily rate or full wages from demand until payment or tender; a good-faith dispute limits liability to the disputed wages plus judicial interest from suit filing.
- Checked
- 2026-08-10
Statute of Limitations
VerifiedAn action to recover compensation for services rendered, including salaries, wages, commissions, professional fees, and public-official emoluments, is subject to a three-year liberative prescription.
- Checked
- 2026-08-10
Official sources
No agency portal recorded for this jurisdiction yet.
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