Are supplemental wage and vacation payments subject to withholding?


Yes. R.S. 47:111(A) defines wages as all compensation paid for services performed by an employee for an employer, including the cash value of all compensation paid in any medium other than cash. Based on this definition, supplemental wage and vacation pay would be subject to income tax withholding the same as the employee’s regular payroll even if the supplemental wage or vacation pay was paid separately.

Filing Dates


News & Announcements

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.

January 08, 2025

To reduce costs, LDR to cease mailing state sales tax returns to businesses

Louisiana Department of Revenue will cease printing and mailing copies of the Louisiana state sales tax return to businesses registered for sales tax in the state.

December 11, 2024

Tax preparer faces multiple felony fraud charges

A Terrebonne Parish woman faces multiple felony charges for the attempted theft of thousands of dollars in fraudulent state income tax refunds.


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