Louisiana employer payroll tax calculator 2026
Hiring in Louisiana? Louisiana sets a new employer's unemployment tax rate by industry, on top of the federal 6.2% Social Security, 1.45% Medicare and FUTA. For a $60,000 employee the federal part is $4,632 a year; enter your Louisiana rate below for the state part.
| Wages | $60,000.00 |
| Employer Social Security | $3,720.00 |
| Employer Medicare | $870.00 |
| FUTA (0.6% on $7,000.00) | $42.00 |
| Employer payroll taxes | $4,632.00 |
| Total cost before benefits | $64,632.00 |
Per two-week payroll: $2,485.85. Add health insurance, retirement and workers' compensation in the cost of an employee calculator.
Louisiana unemployment tax (SUTA) for new employers
Louisiana doesn't have one new-employer rate: new employers pay the average rate for their industry plus two small social charges. The taxable wage base is $7,000, $7,700 or $8,500 depending on the trust fund's balance; the 2026 rate table couldn't be read. Enter the rate and wage base from your notice.
After a few years the state assigns your own rate based on your layoff history; enter it in the calculator once you have it. Your rate also earns the usual federal FUTA credit: pay Louisiana on time and FUTA is 0.6% on the first $7,000. If Louisiana ends up a credit-reduction state for the year (the Department of Labor lists them each November), FUTA is higher.
Other Louisiana payroll programs
Louisiana has no state paid-leave or disability program with an employer share, and no other broad state payroll tax on employers.
What an employee costs in Louisiana
| Salary | Federal employer taxes | Louisiana employer taxes | Total cost | Taxes as % of pay |
|---|---|---|---|---|
| $40,000 | $3,102.00 | $0.00 | $43,102.00 | 7.8% |
| $60,000 | $4,632.00 | $0.00 | $64,632.00 | 7.7% |
| $100,000 | $7,692.00 | $0.00 | $107,692.00 | 7.7% |
A year, before benefits. New-employer rates, 5 employees, full FUTA credit. Louisiana unemployment tax isn't included because its rate depends on your industry.
How much does a $40,000 employee cost in Louisiana?
About $43,102 a year: the $40,000 salary plus $3,102.00 of federal employer taxes (before Louisiana unemployment tax, which depends on your industry), before benefits. That's $1,657.77 per two-week payroll.
How much does a $60,000 employee cost in Louisiana?
About $64,632 a year: the $60,000 salary plus $4,632.00 of federal employer taxes (before Louisiana unemployment tax, which depends on your industry), before benefits. That's $2,485.85 per two-week payroll.
How much does a $100,000 employee cost in Louisiana?
About $107,692 a year: the $100,000 salary plus $7,692.00 of federal employer taxes (before Louisiana unemployment tax, which depends on your industry), before benefits. That's $4,142.00 per two-week payroll.
Both halves of one paycheck
On a $60,000 salary paid every two weeks, the employee sees $11,066 a year taken out of pay — federal income tax, their own Social Security and Medicare and Louisiana taxes — and takes home $48,934 (single filer, standard W-4). That money is withheld from their wages, not an extra cost to you. On top of the salary, you pay $4,632.00 of employer taxes plus your unemployment tax. See the employee's side line by line in the Louisiana paycheck calculator.
More employer tools
Cost of an employee (benefits and cost per hour) · Employer payroll tax calculator (all states) · Employer payroll taxes guide
Louisiana figures checked 2026-09-28 against the state's own publications. Planning estimate, not a payroll return: your rate notice and the state's rules decide the final amount.
Sources
- Louisiana Workforce Commission — UI tax rates — new (ineligible) employers use average industry rates plus social charges (checked 2026-09-28)
- La. R.S. 23:1474 — taxable wage base $7,000, $7,700 or $8,500 depending on the trust fund balance
- IRS Publication 15 (2026), Employer's Tax Guide — 2026 employer Social Security and Medicare rates and wage limits; FUTA
- IRS — FUTA credit reduction — 6.0% FUTA on the first $7,000; usual 5.4% credit; credit-reduction states lose part of the credit
- U.S. Department of Labor — FUTA credit reductions — the list of credit-reduction states for each year (checked 2026-09-28)
Questions
What is the Louisiana SUTA rate for new employers?
Louisiana doesn't have a single new-employer rate: Louisiana doesn't have one new-employer rate: new employers pay the average rate for their industry plus two small social charges. The taxable wage base is $7,000, $7,700 or $8,500 depending on the trust fund's balance; the 2026 rate table couldn't be read. Enter the rate and wage base from your notice.
What is the Louisiana unemployment tax wage base for 2026?
Louisiana's 2026 wage base couldn't be confirmed from the state's site; use the figure on your rate notice.
How much does it cost to employ someone for $60,000 in Louisiana?
$64,632 a year before Louisiana unemployment tax and benefits; the state rate depends on your industry.