Involuntary and Voluntary Pay Deductions: Louisiana

Federal law and guidance on this subject should be reviewed together with this section.

Author: Vicki M. Lambert, The Payroll Advisor

Summary

• An employer that receives an income withholding order for child support must begin withholding no later than in the first pay period, or with the first singular or periodic payment, after the order is received. Amounts withheld must be remitted within seven days after payday. An employer must report terminated employees who are subject to a withholding order and any lump-sum payments to be made to employees subject to a child support withholding order. The maximum withholding amount permitted for current or past due child support is limited. Employers may withhold a small processing fee per pay period. See Child Support Withholding.
• An employer that receives a creditor garnishment withholding order from a court in Louisiana against an employee must begin withholding immediately according to the order. The court determines the amount of the employee's wages, salary, commissions or other compensation that will be exempt from garnishment and the amount that must be withheld to pay the employee's creditor. The maximum amount that may be withheld is limited. The employer must answer certain questions about the employee's employment in writing and return them to the court within 15 days of receipt. See Creditor Garnishment Withholding.
• Voluntary wage assignments of employees are generally not enforceable against employers unless they consent to them in writing. See Voluntary Wage Assignments.
• Employers must comply with tax levies issued against the wages of employees who have failed to pay taxes, penalties or interest assessed by state Department of Revenue. The amount of wages that may be levied is limited. See Tax Levies.