Follow these instructions for completing the Quarterly Wage and Tax Report. Please review the instructions and corresponding forms for submission requirements.
To file the quarterly report online “electronically”, please select “File Quarterly Reports”.
Note: These instructions are for completeing The Quarterly Wage & Tax Report forms: (LDOL-ES4b/WEB & LDOL-ES4c/WEB)
Enter the employer name, (dba) doing business as, and mailing address.
Enter the due date for the calendar quarter:
1st quarter due date is 04/30/_
2nd quarter due date is 07/31/_
3rd quarter due date is 10/31/_
4th quarter due date is 01/31/_
Enter the state id number. This is a seven -digit account
number, the last number being a check digit.
Note: If you do not have the account number, enter # applied for. If you
have not applied for a number, the
Employer Application for LA Unemployment Account, (Status Report), LDOL-ES1 is available online to apply for an account number.
Enter the experience rate for your type of business.
Enter the federal identification number.
Enter the year and quarter being reported.
Enter the employee's social security number.
Enter the total wages (including tips) for the employee rounded to the nearest dollar amount.
Enter the employee's first initial and last name.
The accumulated total for Total Wages on this page will appear in this field when data is entered online. If continuation sheets are needed to list additional employees, the continuation sheet (PDF) is available on this web site.
Enter the accumulated total for Total Wages this page and Total Wages from each continuation sheet included.
Fields one through five and field seven are pre-filled with the data
entered on the Quarterly Wage Report from the top of the page.
Note: Wages must be rounded to the nearest whole dollar.
Enter in field 6 the number of covered workers who worked or received pay for the payroll period that includes the 12th of each month, if none, enter zero.
Enter in Field 8. The total wages for this quarter as shown in Field 11 of the Quarterly Wage Report.
Enter in Field 9 the wages earned this quarter in excess of the wage base for the calendar year reported and round this amount to the nearest whole dollar. See the example for computing excess and taxable wages (PDF)
Enter in Field 10 the taxable wages for this quarter. This is a subtraction of Total Wages minus Excess Wages.
Enter in Field 11 the Contributions (Tax Due). Find this amount by multiplying the rate times the taxable wages. Ex: Taxable wages = 7,000.00 X .13%(rate) = 9.10 Contributions Due.
Enter in field 12 the amount to subtract if the account currently has a tax overpayment. The credit may be used to reduce the contributions (tax due). This field is also used to pay an outstanding delinquency as an addition to the contributions tax due.
Enter in Field 13 the total amount of the remittance including the applicable interest and penalty if paid after the due date. Interest accumulates at 1% per month of the contributions (tax due) and penalty accumulates at 5% per month of the contributions (tax due) plus interest not to exceed 25%(five months). An example of this calculation is as follows:
Assume the report is 15 days past the due date for the 1st quarter of 2004 (due 4/30/04). The contributions due = $352.50. Interest is calculated at 1% per month or portion thereof. In this case, interest equals $1.74. Penalty accrues at 5% per month not to exceed 25%. The penalty calculation is 5% of the contributions due plus interest due. In this case, (352.50+1.74) x 5% penalty equals $17.71. The total remittance equals $371.95.
Still have questions about completing the employer wage report? Email us at Answer My Question.
This page was last updated on May 05, 2008.