Louisiana Administrative Code
Title 61 - REVENUE AND TAXATION
Part I - Taxes Collected and Administered by the Secretary of Revenue
Chapter 15 - Income: Withholding Tax
Section I-1516 - Payment
Universal Citation: LA Admin Code I-1516
Current through Register Vol. 50, No. 9, September 20, 2024
A. All employers or persons who deduct and withhold any amount from any wage pursuant to R.S. 47:114 shall remit payment on a quarterly basis.
B. The due dates for quarterly payments are:
1. first quarter -
April 30;
2. second quarter - July
31;
3. third quarter - October
31;
4. fourth quarter - January
31.
C. Exceptions
1. When the amount deducted or withheld
within any calendar month from the combined wages of all employees is an amount
equal to or greater than $500.00 but less than $5,000, the taxes withheld shall
be paid monthly. Payment is due on the last day of the month following the
close of the monthly period.
2.
When the amount deducted or withheld within any calendar month from the
combined wages of all employees is an amount equal to or greater than $5,000,
the taxes withheld shall be paid semimonthly. For wages paid during the first
15 days of a calendar month, the due date is the last calendar day of that
month. For wages paid between the sixteenth day and the last day of a calendar
month, the due date is the fifteenth day of the following month.
AUTHORITY NOTE: Promulgated in accordance with R.S. 47:114, R.S. 47:1511, R.S. 47:1519, and R.S. 47:1520.
Disclaimer: These regulations may not be the most recent version. Louisiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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