If a company pays its employees monthly, but due to the amount withheld, is required to pay LDR semi-monthly, how would the first payment of the month be handled?


If you did not withhold income taxes during a remittance period, then you do not have to make a payment. However, if you do not withhold income taxes during the last remittance period of a quarter, you still need to file a Form L-1 and pay any taxes due after reconciling the quarter. For example, if you withhold no income taxes during the first 15 days of the month, then you do not have to make a payment for the first half of the month.

Filing Dates


News & Announcements

June 16, 2025

Suspects arrested, products seized and businesses closed in multi-agency vape crackdown

BATON ROUGE – A multi-agency state and federal crackdown on unauthorized vape products in Louisiana resulted in ten arrests and more than $1 million worth of illegal vape pens, pods, juices and other products taken off the streets.

June 12, 2025

Louisiana men arrested for gambling-related tax fraud scheme

BATON ROUGE – Two Louisiana men face felony charges for their alleged involvement in a scheme to steal of hundreds of thousands of dollars in state income tax refunds.

May 14, 2025

Tax preparer arrested for gambling-related tax fraud scheme

A Louisiana tax preparer faces felony charges over an alleged scheme to steal tens of thousands of dollars in fraudulent income tax refunds.


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