LAC 61:I.1501 — Income Tax Withholding Tables

A. Employers required to deduct and withhold taxes pursuant to R.S. 47:112 shall deduct and withhold tax in an amount determined in accordance with the tables provided in Subsection C, the formulas provided in Subsection D, or a formula that produces equivalent amounts.
B. Wage Bracket Tables and Instructions
1. Select the set of tables that corresponds to the payroll period of the employee.
2. With the use of the information obtained from Form R-1300(L-4), Employee’s Withholding Exemption Certificate, determine which column of the tables to use.
a. If your employee does not claim a standard deduction, use the column in the table designated 0.
b. If your employee utilizes the filing status of Single Individual or Married-Separate the column in the table designated 1.
c. If your employee utilizes the filing status of Married-Joint, Qualified Surviving Spouse, or Head of Household, use the column in the table designated 2.
C. Withholding Tax Tables
1. For the purposes of the withholding tax tables:
a. Filers utilizing a filing status of Single Individual or Married-Separate are allowed a standard deduction in the amount of $12,500.00;
b. Filers utilizing a filing status of Married-Joint, Qualified Surviving Spouse, or Head of Household are allowed a standard deduction in an amount equal to 200 percent of the dollar amount provided for single individuals.
2. Withholding Tables—Effective on or after January 1, 2025:
3. In place of the withholding tables in Paragraph C.2, employers may use the formulas provided in Subsection D.
D. Income Tax Withholding Formulas. The overall structure of the formulas used to compute the withholding tax is to calculate the tax on the total wage amount and then subtract the amount of tax calculated on the standard deduction. The correct withholding formula depends upon the standard deduction amount claimed and annual wages.
1. Effective on or after January 1, 2025:
a. Withholding Formula for Taxpayers Not Claiming a Standard Deduction:
W is the withholding tax per pay period.
S is employee’s salary for the pay period.
N is the number of pay periods.
W = S * .0309
b. Withholding Formula for Single or Married-Separate Taxpayers Claiming the Standard Deduction:
W is the withholding tax per pay period.
S is employee’s salary for the pay period.
N is the number of pay periods.
W = (S - (12500 / N)) * .0309
c. Withholding Formula for Married-Joint Return, Qualified Surviving Spouse, or Head of Household Taxpayers Claiming the Standard Deduction:
W is the withholding tax per pay period.
S is employee’s salary for the pay period.
N is the number of pay periods.
W = (S - (25000 / N)) * .0309