Last reviewed: July 2026
New Louisiana employers need four things before their first payroll: a federal EIN, a withholding account with the Louisiana Department of Revenue, an unemployment insurance account with the Louisiana Workforce Commission, and workers' compensation coverage, which Louisiana requires starting with your very first employee.
Table of Contents
Hiring your first employee in Louisiana triggers registration requirements at both the federal and state level. Missing one can mean penalties or a delayed first payroll. Here's the order to work through them.
Registration Overview
Every new Louisiana employer needs:
- ☑ Federal Employer Identification Number (EIN)
- ☑ Louisiana withholding tax account (Department of Revenue)
- ☑ Louisiana SUI account (Workforce Commission)
- ☑ Workers' compensation insurance
- ☑ New hire reporting setup
- ☑ Payroll system or software
Step 1: Get Your Federal EIN
Your Employer Identification Number (EIN) is your federal tax ID, and you'll need it for every state registration that follows — plus opening a business bank account and running payroll itself.
Apply online at IRS.gov/EIN. It's free and you receive your EIN immediately.
Step 2: Register with the Louisiana Department of Revenue
Register for a withholding tax account through the Louisiana Department of Revenue. This lets you withhold Louisiana's flat 3% income tax rate from paychecks and remit it on the schedule LDR assigns you — quarterly, monthly, or semimonthly, based on your withholding volume.
From the Payroll Desk
If you're also forming an LLC or corporation, the geauxBIZ one-stop portal from the Secretary of State can register your entity, LDR account, and LWC account together, which saves a round of separate paperwork.
Step 3: Register for SUI
Register for a State Unemployment Insurance account through the Louisiana Workforce Commission or the geauxBIZ one-stop portal. You'll be assigned:
- An employer account number
- Your initial SUI rate: the average rate for your industry classification, roughly 1.16% for many non-construction employers in 2026
- Quarterly filing requirements
SUI is an employer-paid tax on the first $7,000 of each employee's wages. See our Louisiana SUI Rates 2026 guide for the full rate table.
Step 4: Workers’ Compensation Insurance
Louisiana requires workers' compensation insurance starting at your first employee — part-time, full-time, temporary, and seasonal workers all count. This is one of the lowest coverage thresholds in the country, so don't assume you have a grace period while your team is small.
Coverage is available through private insurance carriers. Sole owners with no employees are generally exempt, and corporate officers who own 10% or more of the business may opt out in writing.
Step 5: New Hire Reporting
Federal and Louisiana law require you to report every new hire within 20 days of their start date. This information helps enforce child support orders.
Report through the Louisiana New Hire Reporting program. See our New Hire Reporting guide for the required fields.
Step 6: Set Up Payroll
With registrations complete, you're ready to run payroll. Because Louisiana's new-employer SUI rate is industry-based rather than a flat percentage, confirm your assigned rate with the LWC before you start withholding at an assumed number. Check your withholding math against our paycheck calculator, and point new hires to our W-4 Helper for the federal form.
For the full first-payroll walkthrough, see How to Do Payroll in Louisiana.
Frequently Asked Questions
Where do Louisiana employers register for unemployment insurance?
Louisiana employers register for UI (unemployment insurance) with the Louisiana Workforce Commission (LWC). Registration is completed online through the agency's employer portal before running your first payroll.
Where do Louisiana employers register for state income tax withholding?
Louisiana employers register for state income tax withholding with the Louisiana Department of Revenue. You will receive a state employer withholding account number used on all tax filings and deposits.
Do I need to register before running my first payroll in Louisiana?
Yes. You must have your Louisiana employer account number(s) before filing or depositing state payroll taxes. Register with the Louisiana Workforce Commission (LWC) and the Louisiana Department of Revenue as soon as you know you'll be hiring.
What is the Louisiana new employer SUI rate for 2026?
New Louisiana employers are assigned the average rate for their industry classification, roughly 1.16% for most non-construction employers in 2026, on the first $7,000 of each employee's wages, per the Louisiana Workforce Commission.
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Legal & Tax Disclaimer
This article is for general informational purposes only and does not constitute legal, tax, or professional advice. Employment laws, tax regulations, and compliance requirements change frequently. The information on this page reflects our understanding as of July 2026 and may not reflect recent changes in federal or Louisiana state law.
Do not act or refrain from acting based solely on the information in this article. Always consult a qualified attorney, CPA, or HR professional familiar with Louisiana law before making payroll or compliance decisions for your business.