What payroll deadlines should employers track?

Payroll Tax Deadlines for Employers in Louisiana

Employers operating in Louisiana must stay on top of several payroll tax deadlines to maintain compliance and avoid penalties. These deadlines cover federal and state tax obligations, including withholding, reporting, and payment schedules.

Federal Payroll Tax Deadlines

• Federal Income Tax Withholding and Social Security/Medicare Taxes (FICA): Deposit schedules depend on your total tax liability. Most employers follow a monthly or semi-weekly deposit schedule. Use the IRS Electronic Federal Tax Payment System (EFTPS) for payments.
• Form 941 - Employer's Quarterly Federal Tax Return: Due by the last day of the month following the end of each quarter (April 30, July 31, October 31, January 31).
• Form W-2 and W-3: Provide employees with W-2 forms by January 31 and file with the Social Security Administration by January 31.

Louisiana State Payroll Tax Deadlines

• Louisiana Withholding Tax: Employers must withhold state income tax from employee wages and remit payments to the Louisiana Department of Revenue. Deposits are generally monthly but may be required semi-weekly if withholding amounts are high.
• Form L-1 (Annual Withholding Tax Reconciliation): Due by February 15 each year, this form reconciles the total withholding tax remitted for the previous year.
• Unemployment Insurance Contributions: Paid to the Louisiana Workforce Commission, these contributions are typically reported and paid quarterly. Deadlines are usually the last day of the month following the quarter's end.

Operational Tips for Managing Payroll Deadlines in Louisiana

• Automate Payroll Processing: Use payroll software that integrates federal and Louisiana state tax calculations and reminders for deposit and filing deadlines.
• Maintain Accurate Recordkeeping: Keep detailed payroll records including tax deposits, employee wage information, and filing confirmations for at least four years.
• Monitor Deposit Schedules: Your deposit frequency may change based on payroll size. Regularly review IRS and Louisiana Department of Revenue notices to adjust schedules as needed.
• Stay Updated: As of 2026, tax rates and deadlines can change. Regularly check official IRS and Louisiana Department of Revenue websites for updates.