How do I register as a household employer in Louisiana?

Start with a federal EIN, then register with Louisiana for each account that applies to you. Apply for a federal EIN at IRS.gov. It is free and takes about 15 minutes. Register with Louisiana's unemployment insurance agency once you cross $1,000 in any calendar quarter. Most states want this within 20 days of becoming a covered employer. If you will withhold Louisiana income tax at your nanny's request, register separately with the state revenue department for a withholding account.

What payroll taxes does Louisiana charge for a household employee?

Federal FICA and FUTA, Louisiana SUTA, and anything else below that applies to you. Federal FICA: 7.65% employer share, matched by your nanny. Federal FUTA: 6.0% on the first $7,000, an effective 0.6% after the state SUTA credit. Louisiana SUTA: rates 0.09% - 6.2% on a state-specific wage base, with no published new-employer rate, so Louisiana assigns yours. State income tax withholding is optional unless your nanny elects it on the state W-4.

What are Louisiana's minimum wage and overtime rules for nannies?

At least $7.25 an hour for a nanny in Louisiana. Louisiana sets no rate above the federal floor, so the federal minimum is what binds. Some cities and counties may set a higher floor, so check your locality before you set a rate. Overtime is 1.5x pay for hours over 40 in a week, under the FLSA. Live-in nannies are exempt from FLSA overtime, but not from minimum wage. Source: US DOL, State Minimum Wage Laws.

Can I require my nanny to use direct deposit in Louisiana?

Yes. Louisiana allows direct deposit for household employees. Federal Regulation E still applies: your nanny must be free to choose their own bank, or you offer another payment method. Get a written, signed authorization before the first deposit, even though Louisiana does not strictly require one.

What records do I need to keep for a Louisiana household employee?

Keep them for at least 4 years after the return reporting the tax was due, or the tax was paid, whichever is later. Timesheets, pay stubs, W-2 copies, payment confirmations and SUTA filings. Louisiana follows the federal baseline, so 4 years covers both. Most household-employer audits open with the IRS or a state agency asking for exactly these records, so keep them with your tax filings. Source: IRS Publication 926.

All State Guides

Louisiana Nanny Tax Guide

Louisiana has a flat 3.0% income tax rate, making withholding calculations straightforward. A standard deduction of $12,875 (single) or $25,750 (married) reduces taxable income.

Louisiana household employer quick facts

Applies in Louisiana

State income tax withholding
State unemployment

Not in Louisiana

Disability insurance
Paid family leave

Minimum Wage

$7.25/hour (federal)

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SUTA Rate Range

0.09% - 6.2%

New employers: Louisiana assigns a new employer the average rate for their industry, recalculated every year, so your rate comes from the Workforce Commission rather than from a published table. The wage base is the first $7,000 (2026). Louisiana Workforce Commission

Key things to know

Flat state income tax of 3.0%
Uses federal minimum wage
No disability or paid leave requirements
Standard deduction of $12,875 (single)

Louisiana Employer Requirements

State Income Tax

Louisiana uses a flat 3.0% income tax rate. Standard deduction is $12,875 (single) or $25,750 (married).

State Unemployment Insurance

Employers pay SUI tax on the first $7,000 of wages. Louisiana assigns a new employer the average rate for their industry and recalculates it every year, so there's no published new employer rate to quote, with rates ranging from 0.09% to 6.2% based on experience.

Workers' Compensation

Louisiana requires workers' compensation once you pay your employee more than $1,000 in a year. Below that threshold it's optional, but still worth considering for the protection it gives you both.

Louisiana household employer questions

What will it cost?

Wondering what you'll actually owe as a Louisiana employer? Adjust the numbers below to get a quick estimate of your annual tax obligations.

This guide is for informational purposes only and should not be considered legal or tax advice. Tax laws change frequently. Always verify current requirements with your state's tax agency or consult with a qualified tax professional.

Verified accurate as of June 2026Sources: Louisiana tax agency, IRS Publication 926

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Louisiana Nanny Tax Guide

Louisiana household employer quick facts

Louisiana Employer Requirements

State Income Tax

State Unemployment Insurance

Workers' Compensation

Louisiana household employer questions

What will it cost?

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