Louisiana Pay Stub Requirements & Payroll Taxes

Louisiana has no statute requiring an itemized pay stub, but it is strict about the last paycheck: final wages are due by the next payday or within 15 days, earned vacation cannot be forfeited, and an employer that does not pay can owe up to 90 days of wages as a penalty. Its income tax has been a flat 3% since 2025, although employer withholding tables deliberately use 3.09%.

It's a general guide, not legal or tax advice. For your specific situation, check the source links below or talk to a licensed payroll, tax, or employment-law professional.

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Is a pay stub required in Louisiana?

Louisiana's wage payment statute (La. R.S. 23:633) addresses pay frequency and employer notice of pay rates and paydays, but does not contain a specific requirement that employers furnish an itemized pay stub or wage statement each pay period.

No specific state statute requires it

Penalty for non-compliance: No specific statutory penalty

How often must employees be paid?

Employers must notify employees of the amount of wages, method of payment, and time and place of payment at the time of hiring. An employer that does not otherwise designate paydays must pay employees on the 1st and 16th of each month (or as near as practicable). Manufacturing, mining/oil, and public service businesses with 10 or more employees must pay at least twice a month, on paydays two weeks apart. Violations can result in fines of $25 to $250 per violation, with imprisonment of at least 10 days possible for a second violation.

Source: La. R.S. 23:633

Louisiana minimum wage

Louisiana has no state minimum wage law, so the federal minimum of $7.25 an hour applies to employees covered by the Fair Labor Standards Act.

$7.25 per hour (federal minimum) statewide, effective July 24, 2009No Louisiana parish or city sets a higher general minimum wage for private employers.

Tipped employees: a cash wage of at least $2.13 per hour under federal law, provided tips bring total pay to at least $7.25.
Employees under 20: federal law allows $4.25 per hour for their first 90 consecutive calendar days.

Source: Fair Labor Standards Act, 29 U.S.C. §§ 203(m), 206

Overtime & double time

Louisiana has no state overtime law; the federal Fair Labor Standards Act governs overtime.

Trigger	Pay rate
Daily overtime	No daily overtime rule.
Weekly overtime	1.5× the regular rate for hours beyond 40 in a workweek, under the federal FLSA.
7th consecutive workday	No seventh-consecutive-day rule.

Source: Fair Labor Standards Act, 29 U.S.C. § 207

Meal & rest break requirements

Louisiana does not require meal breaks for adults. Minors under 16 must get a 30-minute meal interval within any five-hour work period; a break of at least 20 minutes is treated as a minor shortfall rather than a violation.

There is no rest-break requirement. Short breaks of about 5 to 20 minutes that an employer allows are paid working time under federal law.

If a break is missed:Louisiana owes no premium pay for missed breaks.

Source: La. R.S. 23:213; 29 C.F.R. §§ 785.18–785.19

Louisiana state income tax

Effective for tax years beginning on or after January 1, 2025, Louisiana repealed its graduated income tax brackets and replaced them with a single flat 3% rate on individual taxable income.

Louisiana flat individual income tax rate (2025 and after)

Taxable income	Rate
All taxable income	3%

Before 2025, Louisiana used graduated brackets from 1.85% to 4.25%. Employer withholding tables use 3.09% rather than 3% on purpose: the Louisiana Department of Revenue built in a cushion to reduce the chance of a balance due at filing, and any excess withheld is refunded on the return.

Source: Louisiana Department of Revenue, Individual Income Tax Reform FAQs; R-1306 withholding tables (2026)

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Vacation & paid time off (PTO)

Louisiana does not require paid vacation, but vacation pay an employee has actually earned under the employer's policy cannot be forfeited and must be paid at separation.

Vacation pay is an amount due at separation when, under the employer's policy, the employee was eligible for and had accrued paid vacation that was not taken or paid.

"Use-it-or-lose-it" policies:A policy may decide how vacation accrues, but it cannot be used to forfeit vacation pay actually earned.

Paid out at termination?Yes — earned, unused vacation pay is part of the final paycheck.

Source: La. R.S. 23:631(D)

Final paycheck rules

Louisiana requires final wages by the next regular payday or within 15 days of separation, whichever comes first, whether the employee was discharged or resigned.

Situation	Final wages due
Fired or laid off	On or before the next regular payday, or no later than 15 days after the discharge — whichever is first.
Quits or resigns (notice makes no difference)	On or before the next regular payday for the pay cycle in which the employee was working, or no later than 15 days after the resignation — whichever is first.

Late final pay:An employer that fails to pay after the employee's demand owes either 90 days' wages at the employee's daily rate or full wages from the demand until payment, whichever is less, plus reasonable attorney's fees. A good-faith dispute over the amount limits liability to the disputed wages and interest.

Source: La. R.S. 23:631, 23:632

Other Louisiana payroll taxes employers should know

Louisiana employers pay state unemployment insurance tax administered by the Louisiana Workforce Commission (LWC). Louisiana has no state disability insurance or paid-family-leave payroll tax, and no state-level local income taxes affecting payroll.

Tax	Rate	Notes
State Unemployment Insurance (SUI)	Taxable wage base of $7,000 for 2026 (down from $7,700 in 2025); new employers pay the average rate for their industry	Administered by the Louisiana Workforce Commission. New employers keep the industry average rate until they qualify for an experience rate after a 24-month eligibility period.
State Disability Insurance and Paid Family Leave	None	Louisiana has neither programme.

Source: Louisiana Workforce Commission, UI Tax Rates

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Common questions about Louisiana pay stubs

Why does my Louisiana stub withhold more than 3%?

Because the state's withholding tables use 3.09%, slightly above the 3% tax rate, as a cushion against owing at filing time. Anything withheld beyond what you owe comes back as a refund on your return.

Can a Louisiana employer refuse to pay my unused vacation?

Not vacation you have actually earned under the employer's policy. Louisiana law says the final-pay rules cannot be used to forfeit earned vacation pay, so it must be paid with your final wages.

What if my final Louisiana paycheck is late?

Make a demand for payment. If the employer still does not pay, it can owe 90 days of your wages or full wages from your demand until it pays, whichever is less, plus attorney's fees.

Do Louisiana employers have to give pay stubs?

No Louisiana statute requires an itemized pay stub. Employers must tell employees at hiring how much and how they will be paid and when payday is, and federal law requires them to keep records of hours, pay and deductions.

Guides that go with this page

Louisiana's rules decide what has to appear on the stub. These cover what the figures on it actually mean, wherever you work.

What a pay stub is, line by line — Every section of a stub and what each figure means.
Gross pay vs. net pay — Why the amount that reaches your bank is a quarter smaller than your salary.
Pay stub mistakes worth catching early — The errors that are easy to fix this month and hard to fix next year.
Final paycheck checklist — What to verify on your last stub before you lose access to the payroll system.

Sources & references

Every figure on this page links back to the primary source below. State and federal payroll rules change — always confirm current-year figures directly with the agency before relying on exact dollar amounts.

Last checked: October 2026. See our editorial standards & sources for how these figures are verified.