The 2025 wage base is $7,700. To see the tax rate schedule (ratio rate table) and the FUTA creditable factors for
ratio-rated employers:
Employer UI tax rate notices are available online for the following rate years: 2025 2024 2023 2022 2021 If a forthcoming rate year is not listed, those rates are not yet available.
The Louisiana UI employer account number and Federal Identification Number
(FEIN) are required to view online tax rate data. The same secured site
is used for online filing of Wage & Tax reports. If not already established,
a User Login ID and Password are established by the user upon first entry
to the secured site and used for all subsequent visits.
A Voluntary Contribution is a one-time payment allowed each year that may
reduce a tax rate. It may be made in any amount and is not mandatory.
A Voluntary Contribution has no social charge assessment withheld,
so it is a totally "creditable contribution"
payment option offered to employers to exclusively increase an
account's reserve. Eligible and Ineligible employers may make a
Voluntary Contribution.
Voluntary Contributions must be made within 30 days from the issue
date on the rate notice. After the rate recalculation is processed
based on the VC payment, the employer is notified of his
modified rate. However, a Voluntary Contribution payment is not
applied as such to an account with a delinquent balance and no
rate recalculation is processed. VC information will appear on
the online tax rate notice if within the time limitation for
submission.
LA Employment Security Law (R.S. 23:1553) allows these Social Charges to be assessed.
Non-Charge Social Charge
Incumbent Worker Training Program Social Charge
Integrity Social Charge
Ineligible Employer: A new employer who must
serve the required eligibility period in order to be experience-rated.
Until the eligibility requirement has been met, the new employer's
rate will be the average rate for employers in his industrial
classification according to the latest rate computation. Ineligible
employers contribute to the Non-Charge and Integrity Social
Charge funds, if assessed.
Eligible Employer: An employer who has served the required eligibility period.
The rate is based on the ratio between the reserve-balance compared to the average annual taxable payroll
for the last three completed fiscal years. Eligible employers contribute to the Non-Charge, Incumbent
Worker Training Program, and Integrity Social Charge funds, if assessed.
Eligibility Period: The 24-consecutive-month period during which an employer
account could be charged with unemployment benefits based on wages paid to former employees. This
qualifying period can actually extend to 45 months. The 24-month period begins with the third quarter
from the account's liability date quarter (benefit charges cannot be charged until the third
quarter after liability), extends 24 months, and ends on a June 30th date.
FUTA Credit: An employer's contributions directed
into the Incumbent Worker Training Program and Integrity Social
Charge funds are excluded for FUTA purposes. The employer's
FUTA factor to use for the FUTA credit calculation is provided
on his quarterly wage and tax reports and rate notices.
This website is partially supported by Grant Number 2401LACOSR from the Office of Community Services/CSBG
within the Administration for Children and Families, a division of the U.S.
Department of Health and Human Services. Neither the Administration for Children
and Families nor any of its components operate, control, are responsible for, or
necessarily endorse this website (including, without limitation, its content,
technical infrastructure, and policies, and any services or tools provided).
The opinions, findings, conclusions, and recommendations expressed are those
of the author(s) and do not necessarily reflect the views of the Administration
for Children and Families and the Office of Community Services/CSBG.
External links open new windows and are not controlled by the Louisiana Workforce Commission. | Contact us at: (225) 342-3111 | TDD (800) 259-5154.
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[This page was last updated on December 12, 2024.]