Louisiana amended return instructions

Employers and representatives are able to submit and pay tax reports online through our secure login. Completing a report online is done in steps:

1. Submit Wages - Login to Tax Services to submit wages. Verify your records before submitting your wages to LWC. After you have uploaded your file or manually submitted your wages, LWC will send your submission to our processing server to calculate the rest of the tax report.

Which format should I choose to submit my wages?
I am an Employer.

For assistance with wage reporting and tax payments, contact the Tax Call Center at 225-326-6999.

Application Links

• Tax Services - Login to Tax Services to file or amended a wage report, view wage reports & amendments, make payments, view payments, view & pay benefit charges, view tax rate notices, perform agent maintenance, update your user login, or review and change your employer information.
• LASTARS - Login to LASTARS to establish a UI Employer Account Number.

Electronic Filing Required by Law

R.S. 23:1531.1, effective June 22, 2007, requires ALL employers to file electronically for any reports filed after January 31st, 2014.

Research and Statistical Information

• Nominal Hourly Rate of Pay
• OPTIONAL:Job title or Standard Occupational Classification (known as SOC) code

MULTIPLE PAY RATES - Use the average hourly pay rate for the quarter.

FLSA (SPECIAL LAW ENFORCEMENT EXEMPTION) - If working 84 hours per pay period or 2184 hours annually, before incurring overtime pay. Base Annual Pay / 2184 = Hourly Pay to determine Nominal Hourly Rate.

SOC CODE (Standard Occupational Classification or JOB TITLE) [OPTIONAL]:

• SOC code - Enter actual code if it is readily available to you; otherwise please freehand the descriptive job title and LWC will assign the proper code.
• This code is six digits; do not enter dashes or dots.

Domestic annual filers are excluded from providing a SOC code or hourly rate of pay.

Online Filing Features

• Ability to file securely at any time from any internet-enabled computer.
• Can submit in Social Security Administration's MMREF format using LWC's fixed file specifications.
• Can submit wage records using LWC's Excel template format (save file as csv to upload).
• Agents can file for multiple employers in a single fixed file upload.
• Employers reporting less than 100 employees have the option to manually enter employee information, with the employee name and Social Security number securely stored for easy updating each quarter.
• Excess wages per employee automatically calculated.
• Tax computed for filers, which saves time and ensures accuracy of amount due. Filers receive email notification when taxes are computed.
• Electronic payment option provides faster updating of wage and tax information.
• Can view and print current and prior reports that were filed online.
• Online Amendment of reports

How to Get Started

• Must have an unemployment tax employer account number (EAN), also called a state identification number (SID) and a federal identification number(FEIN). If you do not have an EAN, you can apply for an EAN online.
• CLICK HERE to establish a User Login ID and password to access the Wage Reporting and Tax Services sections. Keep your User Login ID and password available for ready access.
• Your computer must have the following in order to use our online services:
  
  • Internet Explorer version 6.5 or above
  • Allow cookies
  • Javascript-enabled
  • Pop-Up Blocker turned off

  Filing Requirements

  Wage and tax reports are due within 30 days after the end of the quarter being reported. For online filers, payment can be done through electronic payment (preferred) or by check. Payment by check must include pre-filled payment voucher printed from LWC online services. Payments made after the due date will be assessed interest and penalty charges, per R.S. 23:1543(A).

  Penalties Possible for Late, Improper Wage Report Submissions

  Wage reports submitted in an improper format and/or missing Social Security numbers are not acceptable. R.S.23:1538(A) authorizes the LWC to assess penalties for failure to submit timely, accurate and complete quarterly wage and tax reports in the manner approved by the Program Administrator. Penalties start at 5 percent of the total amount due for the quarter or $25, whichever is greater, if the failure is for 30 days or less. For each additional 30-day period that the failure continues, an additional penalty will be assessed equaling 5 percent of the total amount due for the quarter or $25, whichever is greater. Total penalty cannot exceed 25 percent of the amount due for the quarter or $125, whichever is greater.

  Questions?

  External links open new windows and are not controlled by the Louisiana Workforce Commission. | Contact us at: (225) 342-3111 | TDD (800) 259-5154.
  SITE COMMENTS | Equal Opportunity Employer/Program | Auxiliary aids and services are available upon request to individuals with disabilities.
  This page was last updated on July 15, 2024.