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.

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News & Announcements

August 12, 2025

Guilty plea resolves fraud investigation related to Hurricane Ida recovery

A guilty plea in a Baton Rouge criminal court closes the investigation into a fraud case related to the recovery process following Hurricane Ida in 2021.

July 31, 2025

New penalties for Kratom in effect Aug. 1

Starting Aug. 1, 2025, severe new penalties are in effect for the possession of the herbal supplement known as Kratom. Kratom is sold often as an energy booster, pain reliever and mood lifter. Its potential harmful side effects include liver toxicity, seizures and death.

July 28, 2025

Millions in state tax refunds moving to Unclaimed Property if taxpayers don’t claim them

BATON ROUGE – Louisiana taxpayers have until Sept. 6, 2025, to claim millions of dollars in state tax refunds before they become unclaimed property.


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