Louisiana paychecks in 2026: what changed
Louisiana's standard deduction went up with inflation for 2026. Here is what changed.
The changes
- New federal withholding tables. The IRS updated Publication 15-T for 2026, including changes from the 2025 tax law. The standard deduction is $16,100 single, $32,200 married filing jointly, and $24,150 head of household.
- Social Security wage base: $184,500 (up from $176,100). If you earn more, Social Security stops later in the year.
- Tips and overtime deductions for 2025–2028 — see below.
- Standard deduction: $12,875 / $25,750 (up from $12,500 / $25,000 in 2025).
- Income tax rate: still 3%; the withholding formula uses 3.09%.
- Minimum wage: still $7.25, the federal rate.
Tips and overtime in 2026
New federal deductions apply for 2025 through 2028: up to $25,000 for qualified tips, and up to $12,500 ($25,000 for joint filers) for the extra "half" of time-and-a-half overtime. Both phase out above $150,000 of income ($300,000 joint).
These are deductions on your tax return. Your employer still takes Social Security and Medicare out of tips and overtime, and still withholds income tax unless you tell it otherwise. If you expect to claim them, you can put the expected amount in Step 4(b) of your W-4 (and in the Step 4(b) box above) so less income tax is withheld during the year.
Work out your 2026 Louisiana paycheck →
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Sources
- IRS Publication 15-T (2026), Federal Income Tax Withholding Methods — Worksheet 1A and the annual percentage-method tables
- IRS Publication 15 (2026), Employer's Tax Guide — Social Security and Medicare rates
- Social Security Administration — 2026 wage base of $184,500
- IRS — tips and overtime deductions
- Louisiana Department of Revenue — R-1306 (1/26) Louisiana Withholding Tables and Formulas, effective January 1, 2026 — 3.09% formula rate; $12,875 / $25,750 standard deductions by L-4 Block A; worked example
- Louisiana Department of Revenue — Form L-4, Employee's Withholding Certificate (R-1300 (1/26)) — Block A 0/1/2; Line 7 adjustments; no L-4 means no standard deduction
- Louisiana Department of Revenue — Revenue Information Bulletin 25-012, Individual Income Tax Reform (March 7, 2025) — flat 3%; standard deduction $12,500 / $25,000 for 2025, indexed from 2026; dependent exemptions repealed; 0.09% withholding cushion
- Louisiana Department of Revenue — What are the individual income tax rates and brackets? — flat 3% from January 1, 2025; 1.85% / 3.5% / 4.25% for 2022–2024
- La. R.S. 23:1531 — Employer contributions — unemployment contributions shall not be deducted from employees' wages
- Louisiana House — State and Local Government, Local Government Finance — the constitution bars parishes and cities from levying an income tax (Const. Art. VII, §§4(C), 5)
- U.S. Department of Labor — State minimum wage laws — Louisiana: no state minimum wage law; federal $7.25 applies to FLSA-covered employers (updated July 1, 2026)
- U.S. Department of Labor — Minimum wages for tipped employees — Louisiana: $2.13 cash wage, federal rules
- U.S. Department of Labor — Overtime pay — time and one-half after 40 hours in a workweek
- U.S. Department of Labor — State payday requirements — twice a month for manufacturing, mining or oil-boring employers with 10 or more employees and public service corporations
- La. R.S. 23:631 — Payment after termination of employment — final pay by the next regular payday or within 15 days, whichever is first
- La. R.S. 23:632 — Liability of employer for failure to pay — penalty wages up to 90 days' pay; attorney fees
- Law Library of Louisiana — Unpaid wages information guide — unpaid wage claims are brought in court