{"id":1552,"date":"2024-12-24T20:57:31","date_gmt":"2024-12-25T00:57:31","guid":{"rendered":"https:\/\/www.realtaxtools.com\/Payroll-1099\/?p=1552"},"modified":"2024-12-26T19:38:36","modified_gmt":"2024-12-26T23:38:36","slug":"2025-louisiana-withholding-tax-tables-all-new-formula-effective-january-1st","status":"publish","type":"post","link":"https:\/\/www.realtaxtools.com\/Payroll-1099\/payroll\/2025-louisiana-withholding-tax-tables-all-new-formula-effective-january-1st\/","title":{"rendered":"2025 Louisiana Withholding Tax Tables (all new formula effective January 1st)"},"content":{"rendered":"\n

Effective January 1, 2025, Louisiana has a completely new withholding tax formula as part of major tax reform legislation. This reform introduces a flat personal income tax rate of 3%, replacing the previous tiered system that had rates ranging from 1.85% to 4.25%. Additionally, the standard deduction will increase to $12,500 for single filers and those married filing separately, and to $25,000 for married couples filing jointly.<\/em><\/p>\n\n\n\n

New Louisiana Withholding Rate for 2025: 3.09%.\ufeff<\/strong><\/p>\n\n\n\n

The new Louisiana withholding tables have been updated inside our Payroll Mate 2025 payroll software. To learn more and to download a free demo, please visit:<\/strong><\/p>\n\n\n\n

https:\/\/www.realtaxtools.com\/payrollsoftware\/payroll_software.html<\/strong><\/a>
<\/p>\n\n\n\n

LOUISIANA WITHHOLDING TAX FORMULAS (Effective January 1, 2025)<\/strong> <\/p>\n\n\n\n

Variables:
W = Withholding tax per pay period
S = Employee’s salary per pay period
N = Number of pay periods per year

For Taxpayers Not Claiming a Standard Deduction: <\/p>\n\n\n\n

W = S * 0.0309
<\/p>\n\n\n\n

For Single or Married-Separate Taxpayers Claiming the Standard Deduction: <\/p>\n\n\n\n

W = (S – (12500 \/ N)) * 0.0309
<\/p>\n\n\n\n

For Married-Joint Return, Qualified Surviving Spouse, or Head of Household Taxpayers Claiming the Standard Deduction:<\/p>\n\n\n\n

W = (S – (25000 \/ N)) * 0.0309
<\/p>\n\n\n\n

Example 1: No Standard Deduction
Employee: John Doe
Salary: $1,000 per week
Pay Periods: 52 (weekly)
Formula: W = S * 0.0309
Calculation: W = 1000 * 0.0309 = $30.90
Withholding: $30.90 per week<\/p>\n\n\n\n

Example 2: Single, Claiming Standard Deduction
Employee: Jane Smith
Salary: $2,500 bi-weekly
Pay Periods: 26 (bi-weekly)
Formula: W = (S – (12500 \/ N)) * 0.0309
Calculation: W = (2500 – (12500 \/ 26)) * 0.0309 = $62.39
Withholding: $62.39 per bi-weekly paycheck<\/p>\n\n\n\n

Example 3: Married Filing Jointly, Claiming Standard Deduction
Employee: Bob Johnson
Salary: $5,000 semi-monthly
Pay Periods: 24 (semi-monthly)
Formula: W = (S – (25000 \/ N)) * 0.0309
Calculation: W = (5000 – (25000 \/ 24)) * 0.0309 = $122.31
Withholding: $122.31 per semi-monthly paycheck<\/p>\n\n\n\n

Example 4: Head of Household, Claiming Standard Deduction
Employee: Sarah Williams
Salary: $3,200 bi-weekly
Pay Periods: 26 (bi-weekly)
Formula: W = (S – (25000 \/ N)) * 0.0309
Calculation: W = (3200 – (25000 \/ 26)) * 0.0309 = $69.17
Withholding: $69.17 per bi-weekly paycheck<\/p>\n\n\n\n

Example 5: Married Filing Separately, Claiming Standard Deduction
Employee: Mike Brown
Salary: $4,500 monthly
Pay Periods: 12 (monthly)
Formula: W = (S – (12500 \/ N)) * 0.0309
Calculation: W = (4500 – (12500 \/ 12)) * 0.0309 = $106.86
Withholding: $106.86 per monthly paycheck<\/p>\n","protected":false},"excerpt":{"rendered":"

Effective January 1, 2025, Louisiana has a completely new withholding tax formula as part of major tax reform legislation. This reform introduces a flat personal income tax rate of 3%, replacing the previous tiered system that had rates ranging from 1.85% to 4.25%. Additionally, the standard deduction will increase to $12,500 for single filers and … Read more<\/a><\/p>\n","protected":false},"author":2,"featured_media":1554,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[302,301,303,300],"class_list":["post-1552","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-payroll","tag-2025-louisiana-new-withholding-rate","tag-2025-louisiana-payroll-software","tag-2025-louisiana-payroll-tax","tag-2025-louisiana-withholding-tax-tables"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.realtaxtools.com\/Payroll-1099\/wp-json\/wp\/v2\/posts\/1552","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.realtaxtools.com\/Payroll-1099\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.realtaxtools.com\/Payroll-1099\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.realtaxtools.com\/Payroll-1099\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.realtaxtools.com\/Payroll-1099\/wp-json\/wp\/v2\/comments?post=1552"}],"version-history":[{"count":3,"href":"https:\/\/www.realtaxtools.com\/Payroll-1099\/wp-json\/wp\/v2\/posts\/1552\/revisions"}],"predecessor-version":[{"id":1563,"href":"https:\/\/www.realtaxtools.com\/Payroll-1099\/wp-json\/wp\/v2\/posts\/1552\/revisions\/1563"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.realtaxtools.com\/Payroll-1099\/wp-json\/wp\/v2\/media\/1554"}],"wp:attachment":[{"href":"https:\/\/www.realtaxtools.com\/Payroll-1099\/wp-json\/wp\/v2\/media?parent=1552"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.realtaxtools.com\/Payroll-1099\/wp-json\/wp\/v2\/categories?post=1552"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.realtaxtools.com\/Payroll-1099\/wp-json\/wp\/v2\/tags?post=1552"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}