Important Announcement

Due to critical system updates and the Labor Day holiday, the Louisiana Department of Revenue (LDR) will be closed from 2 p.m. on Friday, Sept. 4, 2026, through Monday, Sept. 7, 2026. In addition to the closure of all LDR offices during this period, all online services including electronic tax filing and payments and the Louisiana Taxpayer Access Point (LaTAP) portal will be unavailable as well. All in-person, telephone and online customer service will resume on Tuesday, Sept. 8.

In the withholding formula, what does the phrase “midpoint of salary ranges” refer to with regard to the variable S?

The “midpoint of salary ranges” refers to the midpoint of the minimum and maximum provided for each salary range of the withholding table.

However, if you are using the formula to calculate withholding rather than the tables, the employee’s actual salary for the pay period should be used for “S”.