How do I register as a household employer in Louisiana?

First, apply for a federal EIN at IRS.gov — free, takes about 15 minutes. Then register with Louisiana's unemployment insurance agency once you cross $1,000 in any calendar quarter — most states require registration within 20 days of becoming a covered employer. If you'll withhold Louisiana state income tax at your employee's request, register separately with the state department of revenue for a withholding account.

What payroll taxes does Louisiana charge for a household employee?

Federal: 7.65% FICA (employer share, matched by your employee), plus FUTA at 6.0% on the first $7,000 (effective 0.6% after the state SUTA credit). Louisiana SUTA: 0.9% - 6.1% on a state-specific wage base — new employers typically land near the middle of that range. 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?

Louisiana uses the federal minimum wage of $7.25/hour for household employees. Some local ordinances may set a higher floor — verify your city or county. FLSA overtime (1.5x for hours over 40 in a week) applies to most household employees, with a narrow exception for live-in nannies who are FLSA-exempt from overtime (but not from minimum wage).

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

Louisiana allows direct deposit for household employees, subject to federal Regulation E (your nanny must be free to choose their own bank, or you must offer an alternative payment method). Best practice is to get a written, signed authorization from your nanny before initiating the first deposit, even where Louisiana doesn't strictly require it.

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

IRS Publication 926 requires household employers to keep employment tax records for at least 4 years after the tax becomes due or is paid, whichever is later. Records include timesheets, paystubs, W-2 copies, ACH/payment confirmations, and SUTA filings. Louisiana follows the federal 4-year baseline for state purposes. Keep payroll records together with your tax filings in one organized place — most household employer audits start with the IRS or state agency asking for these records.

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

State Income Tax

State Unemployment

Disability Insurance

Paid Family Leave

Minimum Wage

$7.25/hour (federal)

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SUTA Rate Range

0.9% - 6.1%

New employers: 1.07% on 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 $7,700 of wages. New employer rate is 1.07%, with rates ranging from 0.9% to 6.1% 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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