State unemployment tax (SUTA)
Louisiana Workforce Commission (LWC), Unemployment Insurance
- Wage base
- $7,000 per employee a year
- New-employer rate
- Industry averageEach new employer pays the average rate of its industry; there is no single number.
- Construction
- No separate rate published
No single new-employer rate: each new employer pays the average rate for its industry. Louisiana Workforce Commission (LWC): new employers pay the average rate for their NAICS industrial classification until eligible for experience rating (24 months, up to 45). No 2026 industry table is published; the 2026 rate table tops out at 6.20%.
State pages read