Wage & Tax Reporting Services
Employers and representatives are able to submit and pay tax reports online through our secure login. Completing a report online is done in steps:
Instruction Manual for LWC Online Wage & Tax Reporting Services
1. Submit Wages - Login to Wage Reporting to submit wages. Verify your records before submitting your wages to LWC. After you have uploaded your file or manually submitted your wages, LWC will send your submission to our processing server to calculate the rest of the tax report. Once we have processed your file, LWC will send you an email notifying you that your report is ready to review in Tax Services (this process typically takes <5 minutes; processing time will vary based on the volume of reports being submitted).
Which format should I choose to submit my wages?
I am an Employer...
I am an Agent...
I am an Agent with LWC Verified/Linked Employer Access...
2. Review Report - Login to Tax Services to review your reports. Once you have logged in, select 'View Wage Reports' from our Employer Services menu to review your report. Please make sure to verify the amounts shown. If information shown is not correct, submit an amendment to correct the information.
3. Amend a Report -Login to Tax Services to amend a report.
4. Make a Payment - Login to Tax Services to make a payment. You may choose to pay online using EFT or mail a check. If you have prior unpaid quarters, you may have a Lump Sum option available which will allow you to pay multiple quarters in one payment.
For assistance with wage reporting and tax payments, contact the Tax Call Center at 225-326-6999.
- Wage Reporting - Login to Wage Reporting to file or amend a wage report.
- Tax Services - Login to Tax Services to view wage reports & amendments, make payments, view payments, view & pay benefit charges, view tax rate notices, perform agent maintenance, update your user login, or review and change your employer information.
- LASTARS - Login to LASTARS to establish a UI Employer Account Number.
Electronic Filing Required by Law
R.S. 23:1531.1, effective June 22, 2007, requires ALL employers to file electronically for any reports filed after January 31st, 2014.
Research and Statistical Information
Effective January 1, 2016, the Louisiana Workforce Commission will require additional information from employers when filing their quarterly wage and tax report.
EMPLOYEES PAID HOURLY
- Nominal Hourly Rate of Pay
- Job title or Standard Occupational Classification (known as SOC) code
- Total wages for quarter divided by hours worked to determine nominal rate of pay
- Exclude overtime and tips
- Exclude vacation pay, sick pay, and all other benefits
- Divide the annual salary by 2080 - this is the nominal pay rate.
- Exclude overtime, tips, bonuses, gift cards and any other additional compensation
- Commission Wages - Excluded, unless less than 50 percent of employee's total earnings in a quarter consist of commission and the employee's regular rate of pay exceed one and one-half times the applicable minimum wage for every hour worked in a reporting period
- To determine if an employer has met the "exceed one and one-half times the applicable minimum wage" condition, the employer may divide the employee's total earnings attributed to the quarter by the employee's total hours worked during the quarter. If the result is more than time and one-half the minimum wage then commissions need not be included as part of calculating nominal pay rate. If the number of hours worked during the quarter is not available or cannot be determined then the total earnings need to be divided by 520 (one quarter) or 2080 (one year for yearly filers).
- Divide total wages per quarter by number of hours worked. Do not use the 2080 rule.
MULTIPLE PAY RATES
- Use the average hourly pay rate for the quarter.
FLSA (SPECIAL LAW ENFORCEMENT EXEMPTION)
- If working 84 hours per pay period or 2184 hours annually, before incurring overtime pay. Base Annual Pay / 2184 = Hourly Pay to determine Nominal Hourly Rate.
SOC CODE (Standard Occupational Classification or JOB TITLE):
- Enter this number if known or enter the employee's most recent job title.
- SOC code - Enter actual code if it is readily available to you; otherwise please freehand the job title and LWC will assign the proper code.
- This code is six digits; do not enter dashes or dots.
Domestic annual filers are excluded from providing a SOC code or hourly rate of pay
Online Filing Features
- Ability to file securely at any time from any internet-enabled computer.
- Can submit in Social Security Administration's MMREF format using LWC's fixed file specifications.
- Can submit wage records using LWC's Excel template format (save file as csv to upload).
- Agents can file for multiple employers in a single fixed file upload.
- Employers reporting less than 100 employees have the option to manually enter employee information, with the employee name and Social Security number securely stored for easy updating each quarter.
- Excess wages per employee automatically calculated.
- Tax computed for filers, which saves time and ensures accuracy of amount due. Filers receive email notification when taxes are computed.
- Electronic payment option provides faster updating of wage and tax information.
- Can view and print current and prior reports that were filed online.
- Online Amendment of reports
How to Get Started
- Must have an unemployment tax employer account number (EAN), also called a state identification number (SID) and a federal identification number(FEIN). If you do not have an EAN, you can apply for an EAN online.
- CLICK HERE to establish a User Login ID and password to access the Wage Reporting and Tax Services sections. Keep your User Login ID and password available for ready access.
- Your computer must have the following in order to use our online services:
- Internet Explorer version 6.5 or above
- Allow cookies
- Pop-Up Blocker turned off
Wage and tax reports are due within 30 days after the end of the quarter being reported. For online filers, payment can be done through electronic payment (preferred) or by check. Payment by check must include pre-filled payment voucher printed from LWC online services.
Payments made after the due date will be assessed interest and penalty charges, per R.S. 23:1543(A).
Penalties Possible for Late, Improper Wage Report Submissions
Wage reports submitted in an improper format and/or missing Social Security numbers are not acceptable. R.S.23:1538(A) authorizes the LWC to assess penalties for failure to submit timely, accurate and complete quarterly wage and tax reports in the manner approved by the Program Administrator. Penalties start at 5 percent of the total amount due for the quarter or $25, whichever is greater, if the failure is for 30 days or less. For each additional 30-day period that the failure continues, an additional penalty will be assessed equaling 5 percent of the total amount due for the quarter or $25, whichever is greater. Total penalty cannot exceed 25 percent of the amount due for the quarter or $125, whichever is greater.
Check out our FAQs from employers about taxes.