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Louisiana unemployment insurance tax (FUTA/SUTA): HR compliance guide

Strengthen HR compliance with guidance on Louisiana FUTA/SUTA taxes, including SUI tax coverage tests, SUI taxable wages, contribution rates, experience rating methods, and quarterly reporting requirements.

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by Vicki M. Lambert, The Payroll Advisor

Maintaining full compliance with Louisiana’s unemployment insurance tax requirements is essential for HR and payroll teams striving to protect their organizations from costly errors and regulatory risk.

Our guide equips HR and payroll professionals with detailed compliance guidance on the test for employee state unemployment insurance (SUI) tax coverage and what constitutes SUI taxable wages in Louisiana.

It also breaks down critical components of Louisiana’s FUTA/SUTA framework—including the taxable wage base, contribution rates, experience rating methods, SUTA dumping prevention, voluntary contributions, joint or combined accounts, quarterly reporting rules, penalties for late filing, benefit overpayments, multiple worksite reporting, and recordkeeping requirements—empowering HR teams to stay compliant, efficient, and audit‑ready.

In this guide, learn about:

  • Determining Unemployment Tax Coverage
  • SUI Taxable Wages
  • Taxable Wage Base
  • Contribution Rates
  • Experience Rating Method
  • SUTA Dumping
  • Voluntary Contributions
  • Joint or Combined Accounts
  • Quarterly Reporting Requirements
    • Standard Occupational Codes
    • Penalties
  • Benefit Overpayments
  • Multiple Worksite Reporting
  • Recordkeeping Requirements
  • Future Developments

Federal law and guidance on this subject should be reviewed together with this section.

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Jurisdiction: Louisiana

Latest updates

Updated to reflect the opening of the application period for the Fresh Start Proper Worker Classification Initiative, effective January 1, 2023.

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