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Louisiana Payroll Taxes for Employers (2026): SUTA and State Programs

Last updated: 2026-10-12 · 2026 rates checked against Louisiana Workforce Commission's own pages and the other official sources below

Louisiana employers pay state unemployment tax (SUTA) on the first $7,000 of each employee's wages in 2026. New employers get an industry-based rate rather than one statewide figure: New employers get an industry-average rate. The wage base drops to $7,000 for 2026. Every Louisiana employer also pays federal Social Security (6.2% up to $184,500), Medicare (1.45%) and FUTA (0.6% on the first $7,000).

SUTA wage base

$7,000

per employee, 2026

New-employer rate

By industry

see below

New-employer max

Varies

SUTA per employee per year

FUTA

0.6%

$42 per employee

What will payroll taxes cost me in Louisiana?

Enter your headcount and average pay to see the employer's share of Louisiana and federal payroll taxes for 2026. Change the SUTA rate to the one on your rate notice.

Louisiana employer payroll tax estimator · 2026

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Employees in Louisiana

Average annual wages per employee ($)

Your SUTA rate (%)Louisiana assigns new employers an industry rate; 1.23% is the state's 2025 average employer rate. Enter the rate on your notice.

Estimated annual employer payroll taxes
Tax	Per year
Louisiana unemployment (SUTA) 1.23% × first $7,000 per employee	$431
Federal unemployment (FUTA) 0.6% × first $7,000 after the full state credit	$210
Social Security (employer half) 6.2% × first $184,500	$15,500
Medicare (employer half) 1.45% of all wages	$3,625
Total employer taxes	$19,766
Per employee	$3,953

Assumes every employee earns the average and works in Louisiana all year. Workers' comp premiums and benefits are extra — the payroll cost calculator adds them.

Louisiana unemployment insurance tax (SUTA) in 2026

2026 taxable wage base: $7,000 per employee (50th highest of 51)
New-employer rate: Industry-based (no single statewide figure)
How the new-employer rate works: New employers get an industry-average rate. The wage base drops to $7,000 for 2026.
Experience-rated range (2026, as published): 0.09% to 6.2%
2025 average employer rate: 1.23% of taxable wages (U.S. DOL)
Employee contribution: None — employer-paid only
Agency: Louisiana Workforce Commission

Same $7,000 wage base as Arkansas, California, Florida and Tennessee. Register with Louisiana Workforce Commission when you first pay wages in Louisiana; you get an account number for quarterly wage reports and tax payments.

Federal payroll taxes every Louisiana employer pays

Social Security: 6.2% from you and 6.2% withheld from the employee, on wages up to $184,500 in 2026.
Medicare: 1.45% each on all wages; withhold an extra 0.9% (employee only) on wages over $200,000.
FUTA: 6.0% of the first $7,000 per employee, less up to 5.4% credit for Louisiana unemployment tax paid on time = 0.6%, or $42 per employee.
Federal income tax withholding from each paycheck based on the employee's Form W-4.

Next for Louisiana employers: Louisiana paycheck calculator (employee withholding) · Louisiana new hire reporting · Louisiana payday & final paycheck rules · Louisiana workers' comp · full payroll cost calculator

Louisiana payroll tax FAQ

What is the Louisiana SUTA rate for new employers in 2026?

Louisiana doesn't use a single new-employer rate. New employers get an industry-average rate. The wage base drops to $7,000 for 2026.

What is the Louisiana SUTA wage base for 2026?

$7,000 per employee. Once an employee's 2026 wages pass that amount, you stop paying Louisiana unemployment tax on them for the rest of the year. That is the 50th highest wage base of the 50 states and DC (the federal FUTA base is $7,000).

Do employees pay unemployment tax in Louisiana?

No. In Louisiana unemployment tax is paid only by the employer; it can't be deducted from pay. Only Alaska, New Jersey and Pennsylvania collect an employee share.

What other payroll taxes do Louisiana employers pay?

For 2026, Louisiana has no statewide paid-leave or disability payroll tax, so the state-level employer tax is unemployment insurance. You still withhold any state income tax from employees' pay.

How much FUTA do Louisiana employers pay?

0.6% of the first $7,000 of each employee's wages — $42 per employee per year — after the full 5.4% credit for paying Louisiana unemployment tax on time. Louisiana is not a credit-reduction state for 2026.

How does my Louisiana SUTA rate change after the first years?

New employers keep the new-employer rate until they have enough history to be experience-rated (the timing is set by state law). After that, Louisiana Workforce Commission assigns a rate each year based on your layoffs and benefit charges; published 2026 rates run from 0.09% to 6.2%. Use the rate on your annual rate notice. The 2025 average employer rate in Louisiana was 1.23% of taxable wages.