Sources checked:
Quick answer. Louisiana: $7,000 SUTA wage base (2026); new hires reported in 20 days. 11 of 19 checklist items are confirmed on official pages; 8 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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Not confirmedTaxable wage base for 2027
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 2026 (the latest published)
$7,000 per employee in 2026.
DOL table, effective January 2026.
Source: US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 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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Not confirmedState income tax withholding
The state has an income tax (confirmed); the employee withholding certificate is not confirmed in our files. Not confirmed — check LDR: Form L-3 Transmittal of Withholding Tax Statements, R-1203 (1/25).
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.
Source: R.S. 23:995, Civil penalties, 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.
Source: U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026), 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.
Source: U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026), 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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Not confirmedPaid sick leave
Not confirmed — check La. R.S. 23:642, Setting minimum wage or employee benefits; prohibited (Louisiana State Legislature).
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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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Not confirmedRest breaks for adults
Not confirmed — check La. R.S. 23:213, Minors under sixteen; recreation or meal period.
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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.
Source: La. R.S. 23:213, Minors under sixteen; recreation or meal period, 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
Contact at least 3 different employers about job openings during each week you claim, and different employers each week.
Source: LWC: Unemployment Benefits Rights and Responsibilities (CI-9), 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.
| 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
- Taxable wage base for 2027: 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
- State income tax withholding: check LDR: Form L-3 Transmittal of Withholding Tax Statements, R-1203 (1/25)
- Paid sick leave: check La. R.S. 23:642, Setting minimum wage or employee benefits; prohibited (Louisiana State Legislature)
- Meal breaks for adults: check La. R.S. 23:213, Minors under sixteen; recreation or meal period
- Rest breaks for adults: check La. R.S. 23:213, Minors under sixteen; recreation or meal period
Louisiana kit
Louisiana Employer Compliance Kit 2027
This checklist as a printable document with every source link and check date, a 2027 deadline calendar, a start-here guide, and an Excel workbook with a deadline tracker and new-hire and pay-change checklists, all built from the same data as this page.
Get the kit, $19 Or the 2027 Employer Compliance Bundle (7 Kits), $59
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 confirmed in our data files. Check US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026 (https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf). The latest published base is $7,000 per employee in 2026.
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?
Not confirmed in our data files. Check La. R.S. 23:642, Setting minimum wage or employee benefits; prohibited (Louisiana State Legislature) (https://legis.la.gov/Legis/Law.aspx?d=83958).
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