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United States

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.

Needs source review

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
Louisiana Legislature, Legislative Fiscal Office

Overtime

Verified

In 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
United States Code, Title 29 § 207

Employee Classification

Verified

Services 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
Louisiana State Legislature

Pay Frequency

Verified

Manufacturing 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
Louisiana State Legislature

Final Pay

Verified

Upon 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
Louisiana State Legislature

Pay Stub / Wage Statement

Verified

No 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
LA official publishers

Payroll Deductions

Verified

No 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
Louisiana State Legislature

Payment Methods

Verified

An 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
Louisiana State Legislature

Meal & Rest Breaks

Verified

No 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
Louisiana State Legislature

Working Time

Verified

A 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
Louisiana State Legislature

Predictive Scheduling

Verified

No 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
LA official publishers

Expense Reimbursement

Verified

Except 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
Louisiana State Legislature

Commissions

Verified

Commission 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
Louisiana State Legislature

Bonuses

Verified

A 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
Louisiana State Legislature

Severance

Verified

For Louisiana unemployment compensation, wages mean all remuneration for services, including dismissal pay, vacation pay, holiday pay, commissions, and bonuses.

Checked
2026-08-10
Louisiana State Legislature

Holiday / Premium Pay

Verified

For Louisiana unemployment compensation, wages include vacation pay, holiday pay, dismissal pay, commissions, bonuses, and other remuneration for services.

Checked
2026-08-10
Louisiana State Legislature

Prevailing Wage

Verified

No 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
LA official publishers

Paid Sick Leave

Verified

No 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
LA official publishers

Paid Family & Medical Leave

Verified

No 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
LA official publishers

Other Statutory Leaves

Verified

An 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
Louisiana State Legislature

State Income Tax

Verified

3%

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
Louisiana Department of Revenue

State Withholding Forms

Verified

Louisiana 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
Louisiana Department of Revenue

Supplemental Wages

Verified

For 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
Louisiana State Legislature

Multi-State Taxation

Verified

Beginning 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
Louisiana State Legislature

Local Taxation

Verified

No 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
LA official publishers

State Unemployment (SUI)

Verified

Louisiana 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
Louisiana State Legislature

Disability Insurance (SDI/TDI)

Verified

No 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
LA official publishers

Workers' Compensation

Verified

An 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
Louisiana State Legislature

Tax Deposit Frequency

Verified

Louisiana 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
Louisiana Department of Revenue

State Payroll Returns

Verified

Every 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
Louisiana Department of Revenue

Year-End Reporting

Verified

Louisiana 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
Louisiana Department of Revenue

New Hire Reporting

Verified

An 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
Louisiana State Legislature

Garnishments

Verified

75%

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
Louisiana State Legislature

Pay Equity

Verified

A 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
Louisiana State Legislature

Pay Transparency

Verified

An 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
Louisiana State Legislature

Salary History Ban

Verified

No 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
LA official publishers

Wage Theft & Notices

Verified

An 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
Louisiana State Legislature

Workplace Posters

Verified

Every 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
Louisiana State Legislature

Child Labor

Verified

Every 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
Louisiana State Legislature

E-Verify

Verified

An 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
Louisiana State Legislature

Employer Registration

Verified

A 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
Louisiana Department of Revenue

Payroll Recordkeeping

Verified

Every 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
Louisiana State Legislature

Penalties & Interest

Verified

An 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
Louisiana State Legislature

Statute of Limitations

Verified

An 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
Louisiana State Legislature

Official sources

No agency portal recorded for this jurisdiction yet.

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