The 2024 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:
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.
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.