Louisiana pay stubs: state taxes and withholding
Louisiana paycheck withholding explained: the flat 3% state income tax in effect since 2025, no local income tax, and the federal payroll deductions.
Last reviewed
Rates on this page are for the 2026 tax year and are reviewed every January.
State income tax
Louisiana replaced its three-bracket income tax with a flat 3% rate for tax years beginning on or after January 1, 2025, and that rate continues for 2026. Employees complete Form L-4, the Louisiana withholding exemption certificate, and employers use the state's withholding tables to figure each paycheck.
If you compare an old stub from 2024 with a current one, the state line will look different. That is the tax reform at work, not a calculation error.
Other state payroll deductions
Louisiana keeps paychecks fairly simple beyond income tax:
- No state disability insurance program
- No paid family and medical leave payroll contribution
- No employee share of state unemployment tax. Unemployment insurance is an employer cost.
Local taxes
There are no parish or city income taxes on wages in Louisiana, so you will not need a local tax line on a Louisiana stub. Local sales taxes are common, but they have nothing to do with payroll.
Federal withholding still applies
The federal side works the same as in any other state. Withhold federal income tax based on the employee's Form W-4, Social Security at 6.2% up to the annual Social Security wage base, and Medicare at 1.45% of all wages. Once an employee's wages pass $200,000 for the year, withhold an additional 0.9% Medicare tax on the amount above that.
Creating a Louisiana pay stub with PayStubNest
Start a new pay stub and enter the pay details: hourly rate and hours, or a salary and pay frequency. Pick Louisiana as the state. PayStubNest works out the federal withholding and the Louisiana state tax, then adds each period to the year-to-date totals so later stubs stay in step. The exact amounts depend on pay, pay frequency, the employee's W-4 choices, any deductions and year-to-date totals. PayStubNest works all of that out automatically. Previews are free. You pay only for the stubs you download.
Record-keeping tip
When state rates change, as Louisiana's did in 2025, keep the older stubs and payroll records for those periods as they were. Don't recalculate past periods at today's rate. Past pay periods should reflect the rules in force at the time. For pay statement requirements, check with the Louisiana Department of Revenue and the state labor department, or browse our FAQ.