Important Announcement

Beginning April 13, 2026, LDR’s New Orleans regional office will relocate to the OMV building at 100 Veterans Blvd. Walk-in services available Monday–Friday, 8:00 a.m. – 4:00 p.m. No appointment needed. Get more info

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.