Frequently Asked Questions From Employers Concerning Taxes
- Which employers must pay unemployment compensation tax?
Every employing unit operating in Louisiana is required to complete and submit an Employer Application for LA Unemployment Account, (Status Report), LWC-ES1web (PDF) for an official determination of liability or non-liability of its operations under the Louisiana Employment Security Law.
- Do I report part-time or temporary employees on my quarterly reports?
You must report part-time and temporary employees on your quarterly payroll. You should not report Distributive Education (DE) students who are hired and receive school credit while working during the school year. If they are retained for summer employment, then wages earned during the summer are to be reported.
- When are my unemployment taxes due?
Taxes are due no later than the last day of the month immediately following the end of each quarter. Late taxes are assessed additional penalty and interest.
EXAMPLE: For quarter ending March 31, taxes are due no later than April 30.
- How do I pay my unemployment taxes?
Each quarter, the Louisiana Workforce Commission will mail you the necessary forms and instructions during the month following the end of the taxable quarter. However, the employer is responsible for obtaining the necessary forms if none are received in the mail. Those forms are available online as is an online filing option. Check out the online Quarterly UI Contributions Tax Preparations for more information.
EXAMPLE: For quarter ending March 31, the packet will be mailed no later than April and must be returned no later than April 30.
- How do I obtain an Employer Account Number?
Contact the Employer Accounts Unit of LWC at 225-342-2944. The necessary forms and instructions will then be mailed to you, or you may access them online by clicking on this link: Employer Application for LA Unemployment Account, (Status Report), LWC-ES1web (PDF).
- What are quarterly charges?
Quarterly charges are the sum of your percentage of the unemployment insurance benefits paid to your former employees by the Louisiana Workforce Commission. Each quarter you will receive a Quarterly Statement of Benefit Charges listing charges against your account.
EXAMPLE: If 50% of the money necessary for a claimant's eligibility were earned from you, you would be charged for 50% of the benefits paid to the claimant each quarter.
- Tell me about my tax rate.
A new employer liable for Louisiana unemployment taxes is assigned a tax rate based on the average rate for employers in the same industrial classification (NAICS code). Once you meet the eligibility requirements set forth in the law, you receive a rate based on your individual experience rating record.
Your tax rate percentage is applied quarterly to your taxable payroll to determine the contribution amount you will pay. These contributions, except social charge deductions, are credited to your account. Tax rates are issued to all taxable employers on an annual basis, showing the contribution, payroll, and benefit charge amounts.
Certain employers are determined to be reimbursable and are not assigned a tax rate percentage. These employers reimburse on a dollar-for-dollar basis for UI benefits paid to their former employees. Employers of this type are defined in the IRS code Section 501(c) (3).
- Have additional questions?
Refer to the Unemployment Insurance Section of the Employer Handbook (PDF) for more information, or contact the UI Call Center @ 1-866-783-5567.
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This page was last updated on October 17, 2008.
