Important Announcement

LDR’s New Orleans Regional Office is now located at the OMV building, 100 Veterans Blvd · Walk-ins Mon–Fri, 8 AM–4 PM · 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.