Are employee’s pre-tax contributions to a qualified cafeteria plan subject to withholding income tax?


No. Since pre-tax contributions to a qualified cafeteria plan are not currently considered taxable under the Internal Revenue Code, R.S.47:111(A)(10) , provides for similar treatment thereby providing that the contributions are not subject to state withholding tax. Any changes in the Internal Revenue Code to the treatment of pre-tax contributions to a qualified cafeteria plan may impact the state withholding requirement.

Filing Dates


News & Announcements

May 14, 2025

Tax preparer arrested for gambling-related tax fraud scheme

A Louisiana tax preparer faces felony charges over an alleged scheme to steal tens of thousands of dollars in fraudulent income tax refunds.

May 12, 2025

Louisiana state income tax deadline is May 15

The deadline for 2024 Louisiana state income tax is Thursday, May 15.

January 29, 2025

Louisiana state income tax filing begins Wednesday, Jan. 29

Louisiana Department of Revenue (LDR) will begin accepting 2024 state individual income tax returns on Wednesday, Jan. 29, 2025.


How Can This Page Be Better?

LDR wants this website to be useful and easy-to-use for you. We'd like your feedback so we can improve our site.