---
title: "Louisiana Employer Requirements 2027 Checklist | MCC"
description: "Louisiana employers in 2027:  SUTA wage base, new hires reported in 20 days, no statewide paid sick leave law. Official sources linked."
url: "https://mcc-solutionsnj.com/bookkeeping/louisiana-employer-compliance-2027"
---

Employer checklist · Louisiana · 2027

# Louisiana employer compliance checklist for 2027

Registration, new hires, pay rates, leave, breaks, insurance, final pay and year-end filing, in the order you meet them, each from the state's own pages.

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**Sources checked:** November 2026

**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.

- #### Not confirmedOpen a state unemployment tax account Not confirmed — 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). More: [Unemployment tax wage bases by state](/bookkeeping/state-unemployment-tax-wage-base-2027)
- #### 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](https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf); [US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)](https://oui.doleta.gov/unemploy/futa_credit.asp); [US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)](https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf); [IRS: FUTA credit reduction (page last reviewed September 8, 2026)](https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction), checked November 2026 · More: [Unemployment tax wage bases by state](/bookkeeping/state-unemployment-tax-wage-base-2027)
- #### 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](https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf); [US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)](https://oui.doleta.gov/unemploy/futa_credit.asp); [US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)](https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf); [IRS: FUTA credit reduction (page last reviewed September 8, 2026)](https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction), checked November 2026 · More: [Unemployment tax wage bases by state](/bookkeeping/state-unemployment-tax-wage-base-2027)
- #### Not confirmedNew employer tax rate Not confirmed — 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). More: [Unemployment tax wage bases by state](/bookkeeping/state-unemployment-tax-wage-base-2027)
- #### Not confirmedQuarterly wage reports and payments Not confirmed — 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). More: [Unemployment tax wage bases by state](/bookkeeping/state-unemployment-tax-wage-base-2027)
- #### 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)](https://revenue.louisiana.gov/tax-forms/businesses/r-1300-tf-01-01-2022), checked November 2026

### 2. Report new hires and check work eligibilityFor every hire, rehire and, where the state says so, contractor.

- #### 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](https://la-newhire.com/), checked November 2026 · More: [First hire checklist for Louisiana](/bookkeeping/first-hire-checklist-by-state?state=la)

- #### 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 verifiedIf 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](https://legis.la.gov/Legis/Law.aspx?d=84042); [Act No. 402 (2011 Regular Session), HB 646 enrolled](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=760907); [Office of State Uniform Payroll Memorandum 2012-08: E-Verify Employment Eligibility Verification](https://doa.la.gov/media/kmsl2dnq/2012-08.pdf); [RS 38:2212.10, Verification of employees (Louisiana State Legislature)](https://www.legis.la.gov/Legis/Law.aspx?d=762928), checked November 2026 · More: [Louisiana E-Verify](/bookkeeping/e-verify-louisiana)

### 3. Set pay at the minimum wage: January 1 and mid-yearCheck every hourly and tipped rate against the floor.

- #### 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)](https://www.dol.gov/agencies/whd/minimum-wage/state); [U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026)](https://www.dol.gov/agencies/whd/state/minimum-wage/tipped); [La. R.S. 23:642 Setting minimum wage or employee benefits; prohibited (Louisiana State Legislature)](https://legis.la.gov/Legis/Law.aspx?d=83958), checked November 2026 · More: [Minimum wage by state 2027](/bookkeeping/minimum-wage-by-state-2027)
- #### 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)](https://www.dol.gov/agencies/whd/minimum-wage/state); [U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026)](https://www.dol.gov/agencies/whd/state/minimum-wage/tipped); [La. R.S. 23:642 Setting minimum wage or employee benefits; prohibited (Louisiana State Legislature)](https://legis.la.gov/Legis/Law.aspx?d=83958), checked November 2026 · More: [Minimum wage by state 2027](/bookkeeping/minimum-wage-by-state-2027)
- #### 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)](https://www.dol.gov/agencies/whd/state/minimum-wage/tipped), checked November 2026 · More: [Minimum wage by state 2027](/bookkeeping/minimum-wage-by-state-2027)

### 4. Paid sick leaveAccrual, limits and notice.

- #### 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)](https://dol.gov/sites/dolgov/files/WB/StatePaidSickLeaveLaws.pdf); [La. R.S. 23:642, Setting minimum wage or employee benefits; prohibited (Louisiana State Legislature)](https://legis.la.gov/Legis/Law.aspx?d=83958), checked November 2026 · More: [Paid sick leave laws by state](/bookkeeping/paid-sick-leave-laws-by-state)
- #### 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)](https://legis.la.gov/Legis/Law.aspx?d=83958), checked November 2026 · More: [Paid sick leave laws by state](/bookkeeping/paid-sick-leave-laws-by-state)

### 5. Meal and rest breaksAdults and workers under 18.

- #### Not confirmedMeal breaks for adults Not confirmed — check [La. R.S. 23:213, Minors under sixteen; recreation or meal period](https://legis.la.gov/legis/Law.aspx?p=y&d=83835). More: [Meal and rest break laws by state](/bookkeeping/meal-and-rest-break-laws-by-state)
- #### 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](https://legis.la.gov/legis/Law.aspx?p=y&d=83835); [U.S. Department of Labor: Minimum Paid Rest Period Requirements under State Law for Adult Employees in Private Sector (revised January 1, 2023)](https://www.dol.gov/whd/state/rest.htm), checked November 2026 · More: [Meal and rest break laws by state](/bookkeeping/meal-and-rest-break-laws-by-state)
- #### 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](https://legis.la.gov/legis/Law.aspx?p=y&d=83835); [U.S. Department of Labor: Minimum Paid Rest Period Requirements under State Law for Adult Employees in Private Sector (revised January 1, 2023)](https://www.dol.gov/whd/state/rest.htm), checked November 2026 · More: [Meal and rest break laws by state](/bookkeeping/meal-and-rest-break-laws-by-state)

### 6. Workers' compensationCoverage, posters and proof.

- #### 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)](https://www.legis.la.gov/Legis/Law.aspx?d=83392), checked November 2026 · More: [Workers' comp requirements by state](/bookkeeping/workers-comp-requirements-by-state)
- #### 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)](https://www.legis.la.gov/Legis/Law.aspx?d=83392), checked November 2026 · More: [Workers' comp requirements by state](/bookkeeping/workers-comp-requirements-by-state)

### 7. Final payWhen someone leaves.

- #### 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](https://www.legis.la.gov/legis/Law.aspx?d=83945), checked November 2026 · More: [Final paycheck laws by state](/bookkeeping/final-paycheck-laws-by-state)
- #### 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 firstUnused 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](https://www.legis.la.gov/legis/Law.aspx?d=83945), checked November 2026 · More: [Final paycheck laws by state](/bookkeeping/final-paycheck-laws-by-state)

- #### 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)](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1425057), checked November 2026 · More: [Unemployment work search rules by state](/tools/unemployment-work-search-requirements-by-state)

### 8. Year-end W-2 and 1099 filingState copies, due in early 2027 for 2026 pay.

- #### 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)](https://dam.ldr.la.gov/taxforms/L3-1203%20WEB-BC-1-25%20F.pdf), checked November 2026 · More: [1099 and W-2 deadline finder](/bookkeeping/1099-w2-filing-deadline-finder?states=la)

## 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](/bookkeeping/out-of-state-employer-registration), or [a free bookkeeping health check](/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. | [LDR: Form L-3 Transmittal of Withholding Tax Statements, R-1203 (1/25)](https://dam.ldr.la.gov/taxforms/L3-1203%20WEB-BC-1-25%20F.pdf) |
| Monday, February 1, 2027 | Form W-2 Copy A (with W-3) to SSA, and employee copies (federal) | [IRS Topic no. 752, Filing Forms W-2 and W-3](https://www.irs.gov/taxtopics/tc752) |
| Monday, February 1, 2027 | Form 1099-MISC copies to payees (federal) | [IRS Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026)](https://www.irs.gov/node/87791) |
| Monday, February 1, 2027 | Form 1099-NEC to the IRS and to each payee (federal) | [IRS Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026)](https://www.irs.gov/node/87791) |
| Monday, March 1, 2027 | Form 1099-MISC to the IRS on paper (federal) | [IRS Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026)](https://www.irs.gov/node/87791) |
| Wednesday, March 31, 2027 | Form 1099-MISC to the IRS electronically (federal) | [IRS Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026)](https://www.irs.gov/node/87791) |

## Still to confirm

- Open a state unemployment tax account: 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)
- New employer tax rate: 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)
- Quarterly wage reports and payments: 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)
- Meal breaks for adults: check [La. R.S. 23:213, Minors under sixteen; recreation or meal period](https://legis.la.gov/legis/Law.aspx?p=y&d=83835)

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](/bookkeeping/employer-compliance-by-state) · [2027 changes for employers](/bookkeeping/2027-state-law-changes-for-employers?state=la)

**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](/rule-watch).

Required posters: [workplace posters by state](/bookkeeping/required-workplace-posters-by-state), with free official links.

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