How the Louisiana estimate works
Enter gross pay for one pay period, federal W-4 adjustments, and the state details shown above. Federal withholding follows Publication 15-T. Louisiana subtracts the pay-period share of the Form L-4 Block A standard deduction—zero, $12,875, or $25,750 annually—from gross wages, treats a negative taxable base as zero, and applies the adopted 2026 rate of 3.09%. The signed L-4 Line 7 adjustment is applied per paycheck without allowing a negative final withholding amount.
Example: The official R-1306 example uses $700 of weekly wages and L-4 deduction selection 1. Subtracting $12,875 divided by 52 leaves $452.40; applying 3.09% produces $13.98 of Louisiana withholding. The calculator does not assume any unentered benefit deduction or invent a tax result.
Weekly, biweekly, semimonthly, and monthly are the supported paycheck frequencies. “Annual salary” is an earnings input and the annual view is a simple period multiplication; neither is an annual payroll-period method. The special Form W-4 adjustment for nonresident aliens is not modeled.