SUBPART F. WITHHOLDING INCOME TAX ON WAGES, AND
DECLARATION OF TAX BY INDIVIDUALS
A. Wages. For purposes of this Subpart the term "wages" means all remuneration
(other than fees paid to a public official) for services performed by an employee for his
employer, including the cash value of all remuneration paid in any medium other than cash;
except that such term shall not include remuneration paid:
(1) for agricultural labor;
(2) for domestic service in a private home, local college club, or local chapter of a
college fraternity or sorority;
(3) for service not in the course of the employer's trade or business performed in any
calendar quarter by an employee, unless the cash remuneration paid for such service is $50
or more, and such service is performed by an individual who is regularly employed by such
employer to perform such service. For purposes of this paragraph, an individual shall be
deemed to be regularly employed by an employer during a calendar quarter only if--
(a) on each of some 24 days during such quarter such individual performs for such
employer for some portion of the day service not in the course of the employer's trade or
(b) such individual was regularly employed (as determined under subparagraph (a)
by such employer) in the performance of such service during the preceding calendar quarter;
(4) for services by a citizen or resident of the United States for a foreign government;
(5) for services performed by a duly ordained, commissioned, or licensed minister
of a church in the exercise of his ministry or by a member of a religious order in the exercise
of duties required by such order;
(6) for services performed by an individual under the age of 18 in the delivery or
distribution of newspapers or shopping news, not including delivery or distribution to any
point for subsequent delivery or distribution;
(7) for services performed by an individual in the sale of newspapers or magazines
to ultimate consumers under an arrangement under which the newspapers or magazines are
to be sold by him at a fixed price, his compensation being based on the retention of the
excess of such price over the amount at which the newspapers or magazines are charged to
him, whether or not he is guaranteed a minimum amount of compensation for such services,
or is entitled to be credited with the unsold newspapers or magazines turned back;
(8) for services not in the course of the employer's trade or business, to the extent
paid in any medium other than cash; or
(9) to, or on behalf of, an employee or his beneficiary
(a) from or to a trust described in R.S. 47:185 which is exempt from tax under R.S.
47:185 at the time of such payment unless such payment is made to an employee of the trust
as remuneration for services rendered as such employee and not as a beneficiary of the trust;
(b) under or to an annuity plan which, at the time of such payment, meets the
requirements of R.S. 47:185.
(10) which is not considered taxable by the Internal Revenue Code of 1954.
(11) for services performed by a nonresident individual during a declared state
disaster or emergency as defined in R.S. 47:53.5.
B. Payroll period. For purposes of this Subpart the term "payroll period" means a
period for which a payment of wages is ordinarily made to the employee by his employer,
and the term "miscellaneous payroll period" means a payroll period other than a daily,
weekly, biweekly, semi-monthly, monthly, quarterly, semi-annual, or annual payroll period.
C. Employee. For purposes of this Subpart the term "employee" means an
individual, whether resident or nonresident of this State, who performs or performed any
service in this state for wages or any resident of this state who performs or performed any
service outside this state for wages. The word "employee", as used in this Sub-part, is
intended to include officers of corporations and elected officials.
D. Employer. For purposes of this Subpart the term "employer" means a person,
state, or any political subdivision thereof, the United States, or any agency or instrumentality
of any one or more of the foregoing, for whom an individual performs or performed any
service of whatever nature as an employee, except that:
(1) If the person for whom the individual performs or performed the services does
not have control of the payment of the wages for such services, the term "employer" (except
for purposes of Subsection A) means the person having control of the payment of such
(2) In the case of a person paying wages on behalf of a nonresident individual,
foreign partnership, or foreign corporation, not engaged in trade or business within
Louisiana, the term "employer" (except for purposes of Subsection A) means such person.
E. Number of withholding exemptions and withholding credits for dependents
claimed. For purposes of this Subpart, the term "number of withholding exemptions and
withholding credits for dependents claimed" means the number of withholding exemptions
and withholding credits for dependents claimed in a withholding exemption certificate in
effect under R.S. 47:112(F), except that if no such certificate is in effect, the number of
withholding exemptions and withholding credits for dependents claimed shall be considered
to be zero.
Added by Acts 1960, No. 342, §1; Amended by Acts 1984, No. 935, §1, eff. July 1,
1984; Acts 2017, No. 358, §1, eff. July 1, 2017.