Effective for wages paid on or after January 1, 2025, the Louisiana Department of Revenue (DOR) has issued revised wage bracket withholding tables and the withholding formula to reflect the new 3% flat personal income tax and increased standard deduction. The revised tables and formula are available in the DOR’s emergency rule [DOR, Revenue Bulletin 25-008, 12-23-24].
The DOR has also updated Form L-4, Employee’s Withholding Certificate, to reflect the new 3% flat personal income tax rate (a reduction for most employees from previous years) and the increased standard deduction.
The DOR advises employers to have their employees submit the new Form L-4, to be used with the revised withholding tables.
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Lia Coniglio, Esq., is Managing Editor of PayState Update and Senior Manager of State Payroll Information Resources for PayrollOrg.
