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 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.