Frequently Asked Questions from Employers About Taxes

1. Which employers must pay unemployment compensation tax?
2. When are my unemployment taxes due?
3. How do I pay my unemployment taxes?
4. Do I report part-time or temporary employees on my quarterly reports?
5. How soon can I submit my wage and tax information?
6. Are there time constraints when choosing to file and pay online?
7. Tell me about my tax rate.
8. What are benefit charges?

1. Which employers must pay unemployment compensation tax?

   Every employing unit operating in Louisiana is required to complete and submit an employer application to receive an official determination of liability or non-liability under the Louisiana Employment Security Law. If you are liable for unemployment tax, you will receive an unemployment tax Employer Account Number (EAN), also known as a State Identification Number (SID), that you will use when filing and paying your unemployment taxes. Apply online by clicking here.

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2. When are my unemployment taxes due?

   Taxes are due no later than the last day of the month immediately following the end of each quarter. The exception is for annual domestic filers, due Jan. 31. Late taxes are assessed penalty and interest.

   Quarter end date of 03/31/__ Due date 04/30/__

   Quarter end date of 06/30/__ Due date 07/31/__

   Quarter end date of 09/30/__ Due date 10/31/__

   Quarter end date of 12/31/__ Due date 01/31/__

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3. How do I pay my unemployment taxes?

   Use LWC's online services to file wage reports and pay taxes. To find out more information on the online services, click here. Employers reporting 100 or more employees MUST file wage reports online, and may pay online or through the mail. All employers will be required to file electronically for reports due after Jan. 31, 2014.

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4. Do I report part-time or temporary employees on my quarterly reports?

   You must report part-time and temporary employees on your quarterly wage report. You should not report Distributive Education (DE) students who are hired and receive school credit while working during the school year. If they are retained for summer employment, then wages earned during the summer are to be reported.

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5. How soon can I submit my wage and tax report?

   You can file your wage and tax report as early as the first day of the month that the report is due. Refer to Question 2 above for quarterly due dates.

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6. Are there time constraints when choosing to file and pay online?

   When filing your wage report online, please allow enough time for our system to calculate your taxes due. You will receive a notification via the email address on record for your account when your tax bill is ready. To make an electronic payment, you must transmit your payment by 1 p.m., Central Time. Transmittals received after 1 p.m. will be effective the next bank business day.

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7. Tell me about my tax rate.

   A new employer liable for Louisiana unemployment taxes is assigned a tax rate based on the average rate for employers in the same industrial classification (NAICS code). Once you meet the eligibility requirements set forth in the law, you receive a rate based on your individual experience rating record.

   Your tax rate percentage is applied quarterly to your taxable payroll to determine the contribution amount you will pay. These contributions, except social charge deductions, are credited to your account. Tax rates are issued to all taxable employers on an annual basis, showing the contribution, payroll, and benefit charge amounts.

   Certain employers are determined to be reimbursable and are not assigned a tax rate percentage. These employers reimburse on a dollar-for-dollar basis for UI benefits paid to their former employees. Employers of this type are defined in the IRS code Section 501(c) (3).
   

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8. What are benefit charges?

   Benefit charges are the sum of your percentage of the unemployment insurance benefits paid to your former employees by the Louisiana Workforce Commission. Each quarter you will receive a Quarterly Statement of Benefit Charges listing charges against your account.

   EXAMPLE: If 50% of the money necessary for a claimant's eligibility were earned from you, you would be charged for 50% of the benefits paid to the claimant each quarter.

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