Unemployment Insurance > Wage, Tax, & Employer Account Info > Employer Unemployment Account Info

Employer Unemployment Account Information

Every employing unit operating in Louisiana is required to complete and submit an employer application to receive an official determination of liability or non-liability under the Louisiana Employment Security Law. Apply online.

When the employer application is processed by our agency, one of the following will be sent, usually within two to four weeks of the application submission:

  1. Liability Notification: If you are liable for unemployment tax, you will receive an unemployment tax Employer Account Number (EAN), also known as a State Identification Number (SID), that you will use when filing and paying your unemployment taxes.

  2. Non-Liability Notification: No state UI account number is assigned because the information provided did not indicate any of the Louisiana Employment Security Law requirements were met.

Application Tips

The best time to apply for an account is within the quarter the employing unit first has employee wages and anticipates meeting the Employment Security requirements. Also, a La. Withholding number (assigned by the La. Dept. of Revenue) is not required before applying for a state unemployment insurance (UI) employer account.

If a new employer submits a Quarterly Report without an employer application, the maximum La. UI tax rate of 6.20% will be assigned to the employer account until a completed application is received. If an application is not submitted for a timely liability determination by our agency, interest and penalty may be added to any past due state UI taxes.

Acquisitions and changes

If an entity acquires part or all of another entity, an employer application form should be completed. Also, when a partial acquisition of an existing entity occurs, the mandatory Application and Agreement for Partial Transfer of Experience Rating Record (PDF) must be completed within 180 days of the acquisition date.

Once an account is established, changes to the account may occur. Generally, a new application is required when a change to an account's legal status occurs. Following are some, but not all, examples: Federal I.D. number change, a change from individual (sole proprietor) to corporation, or a change from corporation to LLC. A change in an entity's name alone does not require a new application.

If you need additional information, call 1-866-783-5567 or refer to the links below: