La. Admin. Code tit. 61, § I-1516 - Payment
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.
Notes
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