Unemployment Insurance

Employer Unemployment Account Information

Every employing unit operating in Louisiana is required to complete and submit an Employer Application for LA Unemployment Account, (Status Report), LDOL-ES1web (PDF), for an official determination of liability or non-liability of its operations under the Louisiana Employment Security Law. The completed application may be FAX'ed or mailed to our agency at the FAX number or address shown at the top of the form.

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: Includes the unemployment insurance (UI) account number to be used to file the Employer's Quarterly Reports and submit payment of state UI taxes (SUTA).

  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.

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 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.

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. For information about completion of that form, call (225) 342-2941.

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 (225) 342-2944 (employer account status) or (225) 342-2941 (employer account tax rates), or refer to some of our other employer Web site links below:

Download the Employer Application for LA Unemployment Account, (Status Report), LDOL-ES1web (PDF)

This page was last updated on August 09, 2007.