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Louisiana Revises Withholding Tables and Formulas

BY: APA Staff | 02/16/18

Effective for wages paid on or after February 16, 2018, the Louisiana Department of Revenue (DOR) has revised the wage bracket withholding tables and the withholding formulas due to the federal tax reform legislation (the Tax Cuts and jobs Act, Pub. L. 115-97). The withholding tables and formulas are available in an emergency rule [La. Adm. Code §61:I.1501].

The DOR issued a news release explaining that it issued the emergency rule to ensure that employers are withholding the correct amount of state income taxes from employee paychecks, thus avoiding penalties for employers and unexpected tax liabilities for employees. Employers should begin using the updated tables and formulas immediately.

For more state and local payroll information, read PayState Update, Volume 20, Issue 4, February 19, 2018.