🇺🇸 LOUISIANA STATE LAW – 2026 UPDATE

Louisiana Remote Work Laws 2026

⚠️Informational only — not legal or tax advice.

Last Updated: December 2025
Applicable Period: 2026 tax year and current employment regulations
Key Characteristic: Employers with remote workers physically located in Louisiana

Louisiana remote work laws and employment regulations guide

Table of Contents

Overview

Louisiana is generally considered a business-friendly state with relatively minimal employment regulation compared to many other states. According to publicly available information from the Louisiana Workforce Commission, Louisiana relies primarily on federal employment standards in many areas, with limited state-specific requirements beyond federal law.

General Characteristics (As of December 2025)

Based on official state sources, the following general framework applies in Louisiana:

Wage Standards:

  • State minimum wage (2025): No state-specific minimum; follows federal minimum wage of $7.25/hour
  • Tipped minimum wage: $2.13/hour (federal standard)
  • Overtime: Follows federal Fair Labor Standards Act (FLSA) requirements

Break Requirements:

  • Meal breaks for adults: Not required by state law
  • Rest breaks for adults: Not required by state law
  • Meal breaks for minors under 18: Generally required after 5 consecutive hours

Leave Benefits:

  • Paid sick leave: Not mandated by state law
  • Paid family leave: Not mandated by state law
  • Paid vacation: Not mandated by state law

Other Considerations:

  • At-will employment: Louisiana follows at-will employment doctrine
  • Workers’ compensation: Generally required for employers with one or more employees
  • State income tax: Flat rate of 3.09% effective January 1, 2025
  • Anti-discrimination laws: Apply to employers with 20 or more employees (25+ for pregnancy)

Source: Louisiana Workforce Commission – https://www.laworks.net/

Official State Agency Information

The Louisiana Workforce Commission (formerly Louisiana Workforce Commission) administers employment laws in Louisiana and provides information on labor standards, unemployment insurance, and workers’ compensation.

Louisiana Workforce Commission Contact Information:

Office of Workers’ Compensation Administration:

Louisiana Commission on Human Rights:

Louisiana Department of Revenue:

⚠️ Note: These agencies can provide official interpretations of state law and regulations. For legal advice on how laws apply to your specific situation, consult a licensed attorney in Louisiana.


Major State Employment Statutes

The following statutes are commonly referenced in Louisiana employment matters. This information is provided for general reference only and does not constitute legal interpretation.

1. Louisiana Wage Payment Act

Statutory Citation: La. R.S. 23:631 et seq.
Official Source: https://www.legis.la.gov/legis/Law.aspx?d=83947

General Provisions (as stated in statute):

According to the Louisiana Wage Payment Act, employers are generally expected to:

  • Inform employees at time of hire about wage rates, payment method, and payment frequency
  • Pay wages according to the agreed-upon schedule
  • Pay final wages upon termination by the next regular payday or within 15 days, whichever occurs first
  • Post required notices about wage payment obligations

The statute describes various requirements related to timely payment of wages, unauthorized deductions, and final paychecks. Effective August 1, 2025, Act No. 113 created an exemption for certain partnership distributions from standard wage payment requirements.

Application to Remote Work: These provisions generally apply based on the employment relationship, not work location. Specific applicability to remote workers may depend on multiple factors. Consult the Louisiana Workforce Commission or legal counsel for guidance on specific situations.

Source: Louisiana Legislature – https://www.legis.la.gov/legis/Law.aspx?d=83947


2. Louisiana Employment Discrimination Law (LEDL)

Statutory Citation: La. R.S. 23:301 et seq.
Effective Date: Various provisions; Military status protection added August 1, 2025
Official Source: https://www.legis.la.gov/legis/Law.aspx?d=83884

General Overview:

According to the Louisiana Commission on Human Rights, Louisiana’s Employment Discrimination Law generally prohibits discrimination in employment based on:

  • Age (40 or over)
  • Race
  • Color
  • Religion
  • Sex (including pregnancy for employers with 25+ employees)
  • National origin
  • Disability
  • Genetic information and sickle cell trait
  • Military status (added effective August 1, 2025)

The law generally applies to employers with 20 or more employees (25 or more for pregnancy discrimination). Protections extend to hiring, firing, compensation, terms and conditions of employment, promotions, and other employment actions.

Military Status Protections (New in 2025): Act No. 100, effective August 1, 2025, added “military status” as a protected class. According to official sources, this protection extends to:

  • Active military service members
  • Veterans
  • Reserve component members
  • Dependents of military service members (supported for at least 180 days)

⚠️ Note: Coverage and specific protections depend on employer size, employee status, and other factors. For guidance on anti-discrimination obligations, consult the Louisiana Commission on Human Rights or legal counsel.

Source: Louisiana Commission on Human Rights – https://gov.louisiana.gov/page/lchr


3. Louisiana Workers’ Compensation Law

Statutory Citation: La. R.S. 23:1020.1 et seq.
Official Source: https://legis.la.gov/legis/Law.aspx?d=814789

General Framework:

According to Louisiana statutes, workers’ compensation coverage is generally required for employers with one or more employees. The law covers both mental and physical injuries from accidents or occupational diseases that arise out of and occur in the course of employment.

Key provisions described in the statute include:

  • Coverage requirements for most employers
  • Benefits for medical care, wage replacement, and disability
  • Reporting requirements for injuries
  • Procedures for filing and resolving claims
  • Limited exemptions for specific categories

Application to Remote Workers: Workers’ compensation coverage may extend to injuries occurring during remote work if they arise out of and in the course of employment. However, coverage determinations are highly fact-specific and require analysis by the Office of Workers’ Compensation Administration. See Part 2 of this guide for detailed information.

Source: Louisiana Legislature – https://legis.la.gov/legis/Law.aspx?d=814789


4. Whistleblower Protection Statute

Statutory Citation: La. R.S. 23:967
Official Source: https://www.legis.la.gov/legis/Law.aspx?d=84022

General Provisions:

Louisiana law generally prohibits employers from taking “reprisal” against employees who, in good faith and after advising the employer of a violation, report violations of state law. According to court interpretations, employees generally must show an actual violation of state law occurred, not merely a perceived violation.

⚠️ Note: Application of whistleblower protections is fact-specific and has been subject to various court interpretations. Employees concerned about potential retaliation should consult with an employment attorney.

Employee Classification Standards in Louisiana

Classification Overview

Worker classification generally determines:

  • Coverage under wage and hour laws
  • Eligibility for unemployment insurance
  • Workers’ compensation obligations
  • Tax withholding requirements
  • Access to employee benefits

Louisiana applies different tests depending on the context (unemployment insurance, workers’ compensation, tax purposes, etc.). Each determination is fact-specific and made by the relevant agency or court.


Louisiana’s Unemployment Insurance Test

Statutory Authority: La. R.S. 23:1472(12)(B)
Administering Agency: Louisiana Workforce Commission
Official Guidance: https://www.laworks.net/

According to Louisiana unemployment insurance statutes, employment services are generally evaluated using what is commonly referred to as the “ABC Test.” This test is described in the statute and must generally be applied to determine whether services constitute covered employment.

General Framework (As Described in Statute)

For services to be excluded from “employment” for unemployment purposes, according to the statute, all three of the following conditions generally must be met:

Condition A: Freedom from Control The statute generally describes this as the individual being free from control and direction in connection with the performance of the service, both under the contract and in fact.

Factors that may be considered relevant (based on general legal principles):

  • Who determines work methods and procedures
  • Who sets work schedule and hours
  • Level of supervision or oversight
  • Training provided by the hiring entity
  • Whether worker can refuse assignments

⚠️ Important: These are general concepts. Actual determination requires complete factual analysis.

Condition B: Outside Usual Course of Business The statute generally describes this as the service being performed outside the usual course of business of the employer.

Factors that may be considered relevant:

  • Nature of the hiring entity’s business
  • Type of work being performed
  • Whether work is integral to business operations
  • Whether work is ancillary or supplemental

Condition C: Independent Trade/Occupation The statute generally describes this as the individual being customarily engaged in an independently established trade, occupation, profession, or business.

Factors that may be considered relevant:

  • Whether worker has other clients
  • Investment in equipment or facilities
  • Whether worker holds themselves out publicly
  • Whether worker has independent business identity
  • Duration of relationship with hiring entity

Illustrative Scenarios for General Understanding

Every classification is unique and depends on ALL facts and circumstances. Only official agency determinations or court decisions can establish worker status definitively.

Scenario Category: Full-Time Remote Worker

Example Situation: An individual works exclusively for one company from their home in Louisiana, using company-provided equipment. The company sets the individual’s schedule, provides detailed instructions on work methods, requires attendance at regular team meetings, and supervises work closely. The individual has worked for this company for two years with no other clients.

General Observations: This scenario may share some characteristics commonly associated with employee relationships, such as:

  • Single employer relationship
  • Company control over schedule and methods
  • Company-provided equipment
  • Ongoing, long-term relationship
  • No independent business operations

However, other factors could be relevant including:

  • Specific contractual terms
  • Degree of actual control exercised
  • Nature of the work performed
  • Other circumstantial facts

This is not a classification determination. Actual determination would be made by the Louisiana Workforce Commission based on all facts and circumstances.


Scenario Category: Independent Specialist

Example Situation: An individual provides specialized graphic design services to multiple clients across several states. The individual maintains their own website, advertises services publicly, owns all design software and equipment, sets their own rates, and determines their own project methods and timelines. For one Louisiana company, the individual completes 2-3 short-term projects per year on a project-by-project basis.

General Observations: This scenario may share some characteristics commonly associated with independent contractor relationships, such as:

  • Multiple clients/customers
  • Publicly held out as independent business
  • Ownership of tools and equipment
  • Control over work methods
  • Project-based, short-term relationships

However, other factors could be relevant including:

  • Economic dependence on any single client
  • Specific terms of agreements
  • Level of direction provided by clients
  • Permanency of relationships

This is not a classification determination. Actual determination would be made by relevant agencies based on complete analysis of all facts.


Scenario Category: Hybrid Arrangement

Example Situation: An individual works partly in Louisiana and partly remotely from neighboring states. The individual performs services for one company but also has a side consulting practice. The company provides some equipment but the individual also uses personal equipment. Work hours are flexible but the company requires participation in certain meetings.

General Observations: Mixed or hybrid scenarios typically require particularly careful analysis because they may include factors pointing in different directions. Elements such as:

  • Geographic dispersion of work
  • Multiple income sources
  • Mixed equipment ownership
  • Flexible but structured arrangements

…may complicate the classification analysis.

This is especially not a determination. Complex scenarios require thorough professional review.


Workers’ Compensation Classification

Louisiana’s workers’ compensation law (La. R.S. 23:1021(6)) contains its own definition of “employee” for coverage purposes. According to the Office of Workers’ Compensation Administration, certain independent contractors may be considered employees for workers’ compensation purposes if they are involved in the employer’s trade, business, or occupation or perform substantial manual labor.

This is a separate determination from unemployment insurance classification and may result in different outcomes.

Source: Louisiana Workforce Commission – https://www.laworks.net/WorkersComp/OWC_MainMenu.asp


Federal Tax Classification

The Internal Revenue Service applies its own multi-factor test (common law test) for federal tax purposes, examining:

  • Behavioral control
  • Financial control
  • Type of relationship

State classification for unemployment insurance purposes does not determine federal tax classification. Employers must analyze classification under both state and federal standards.

Source: IRS – https://www.irs.gov/businesses/small-businesses-self-employed/independent-contractor-self-employed-or-employee


Remote Work Classification Considerations

For remote workers in Louisiana, classification analysis may involve additional complexities:

Work Location Factors:

  • Physical location where work is performed
  • State jurisdiction for various legal purposes
  • Where employer is located versus where work occurs

Virtual Work Environment:

  • Level of supervision in remote setting
  • Tools and equipment provision for remote work
  • Communication and oversight methods
  • Autonomy in remote work arrangements

⚠️ Important: The fact that work is performed remotely does not, by itself, determine classification. The same legal tests generally apply, but their application may be affected by the nature of remote work arrangements.


Potential Consequences of Misclassification

According to official sources and Louisiana statutes, misclassification of workers may potentially result in:

For Employers:

  • Back payment of unemployment insurance taxes
  • Workers’ compensation premium adjustments
  • Potential wage and hour liability
  • Tax penalties and interest (state and federal)
  • Other regulatory consequences

For Workers:

  • May affect unemployment benefit eligibility
  • May affect workers’ compensation coverage
  • May affect wage and hour protections
  • May affect tax withholding and benefits

Source: Louisiana Workforce Commission – https://www.laworks.net/

⚠️ Note: These are potential consequences described in various statutes and regulations. Actual consequences depend on specific facts, severity of violation, agency discretion, and other factors.


How to Seek Classification Guidance

Classification questions should be addressed through:

Louisiana Workforce Commission:

Employment Attorney:

Tax Professional:

  • For federal and state tax classification implications
  • CPA or enrolled agent familiar with Louisiana law

IRS:

Minimum Wage Information for Louisiana

Current Minimum Wage (As Published by Federal DOL)

Louisiana does not have a state-specific minimum wage law. According to the Louisiana Workforce Commission, Louisiana employers generally must comply with the federal Fair Labor Standards Act (FLSA), which sets the federal minimum wage.

Federal Minimum Wage (2025):

Effective Date Rate Source
July 24, 2009 - Present $7.25/hour Federal FLSA
No state-specific rate N/A Louisiana follows federal standard

Source: U.S. Department of Labor – https://www.dol.gov/agencies/whd/minimum-wage/state

Louisiana Workforce Commission: https://www.laworks.net/


Application to Remote Workers

According to general legal principles and federal guidance:

  • Minimum wage typically applies based on where work is physically performed
  • A worker performing work from a location in Louisiana would generally be subject to federal minimum wage requirements
  • Employer location is generally not the determining factor for wage requirements

However, specific situations may involve additional complexities. For guidance on particular circumstances, consult the Louisiana Workforce Commission or the U.S. Department of Labor Wage and Hour Division.


Tipped Employee Minimum Wage

According to federal regulations (FLSA), employers may pay a reduced minimum wage to employees who regularly receive tips, provided certain conditions are met.

Federal Tipped Minimum Cash Wage:

  • Base cash wage: $2.13/hour
  • Combined with tips: Must equal at least $7.25/hour
  • Tip credit maximum: $5.12/hour

General Requirements (as stated in federal regulations):

  • Employee must regularly receive more than $30/month in tips
  • Employer must notify employee of tip credit provisions
  • Employee must retain all tips (except valid tip pooling)
  • If tips plus base wage don’t reach $7.25/hour, employer generally must make up difference

Louisiana does not have separate state provisions for tipped employees, so federal standards apply.

Source: U.S. Department of Labor – https://www.dol.gov/agencies/whd/state/minimum-wage/tipped


Minimum Wage for Minors

Federal and Louisiana law generally permit payment of a “subminimum wage” to certain workers under specific circumstances:

Youth Minimum Wage (Federal):

  • Rate: $4.25/hour
  • Eligibility: Workers under age 20
  • Duration: First 90 consecutive calendar days of employment
  • Restrictions: May not displace other workers

Louisiana does not have separate youth minimum wage provisions.

Source: U.S. Department of Labor – https://www.dol.gov/general/topic/wages/subminimumwage


Other Potential Wage Variations

Student Learners: Under federal provisions, certain full-time students may be paid at rates below minimum wage in specific circumstances with proper certification.

Workers with Disabilities: Under Section 14(c) of the FLSA, workers with disabilities that impair productivity may be paid subminimum wages with proper certification. Note: This provision is subject to ongoing policy discussions.

Exemptions: Certain categories of workers may be exempt from minimum wage under federal law, including some agricultural workers, certain commissioned employees, and others.

⚠️ Important: Exemptions are narrowly construed and fact-specific. Do not assume an exemption applies without verification from the U.S. Department of Labor and legal counsel.


Prevailing Wage Requirements

Louisiana does not have a state prevailing wage law for public works projects. However, federal prevailing wage requirements may apply to certain projects:

Federal Davis-Bacon Act:

  • Applies to federally funded or assisted construction projects over $2,000
  • Requires payment of locally prevailing wages and fringe benefits
  • Rates determined by U.S. Department of Labor

Source: U.S. Department of Labor – https://www.dol.gov/agencies/whd/government-contracts/construction

Comparison with Neighboring States (For Reference Only)

State 2025 Minimum Wage 2026 Announced Rate Notes
Louisiana $7.25 (federal) TBD No state minimum wage
Texas $7.25 (federal) TBD No state minimum wage
Arkansas $11.00 TBD State minimum wage
Mississippi $7.25 (federal) TBD No state minimum wage

This comparison is for general reference only. Each state’s minimum wage laws apply based on where work is physically performed. Remote workers should be paid according to the laws of the state where they are working.

Source: U.S. Department of Labor – https://www.dol.gov/agencies/whd/minimum-wage/state


Recent Legislative Proposals (Not Enacted)

According to publicly available information, Louisiana has had several legislative proposals to establish a state minimum wage:

  • House Bill 431 (not enacted): Proposed increase to $10/hour
  • Senate Bill 173 (not enacted): Proposed graduated increases to $14/hour by 2029
  • Senate Bill 180 (not enacted): Proposed $10.25/hour with inflation adjustments

As of December 2025, Louisiana continues to follow the federal minimum wage of $7.25/hour.


Resources for Current Minimum Wage Information

Louisiana Workforce Commission:

U.S. Department of Labor Wage and Hour Division:

For Legal Advice:

  • Employment attorney licensed in Louisiana
  • Louisiana State Bar Association: (800) 421-5722

Overtime and Break Regulations in Louisiana

A. Overtime Standards

Governing Framework

Louisiana does not have state-specific overtime laws. According to the Louisiana Workforce Commission, employers in Louisiana generally must comply with the federal Fair Labor Standards Act (FLSA) for overtime requirements.

Statutory Authority: Federal Fair Labor Standards Act, 29 U.S.C. § 201 et seq.
Official Source – Louisiana: https://www.laworks.net/
Official Source – Federal: https://www.dol.gov/agencies/whd/flsa


General Overtime Threshold (As Stated in Federal Law)

According to the Fair Labor Standards Act:

  • Overtime is typically triggered after 40 hours worked in a workweek
  • Rate generally described in statute: 1.5 times the regular rate of pay
  • Applies to non-exempt employees

⚠️ Daily Overtime: Louisiana does not require overtime for work beyond a certain number of hours in a single day (unlike some states such as California). Only weekly overtime applies under federal law.

Source: U.S. Department of Labor – https://www.dol.gov/agencies/whd/overtime


Application to Remote Workers

According to federal regulations and general legal principles:

  • Overtime requirements typically apply to remote workers in the same manner as on-site workers
  • Classification as exempt or non-exempt determines overtime eligibility
  • Work location (remote vs. on-site) generally does not affect overtime obligations

However, specific applicability depends on:

  • Employee’s exempt or non-exempt status
  • Proper calculation of hours worked
  • Nature of the employment relationship

Calculating Compensable Time for Remote Workers

According to U.S. Department of Labor guidance, “hours worked” generally includes time an employee is required or permitted to work. For remote workers, this may involve complexities such as:

Potentially Compensable Activities:

  • Time performing assigned work duties
  • Required virtual meetings and training
  • Time “on call” in certain circumstances
  • Work-related communications outside normal hours (fact-specific)

Generally Not Compensable:

  • Meal breaks where employee is completely relieved of duties
  • Time spent commuting (even to home office)
  • Personal activities unrelated to work

⚠️ Complex Issue: Determining what constitutes “hours worked” for remote employees can be particularly challenging. Issues such as:

  • After-hours email responses
  • Availability expectations
  • Virtual meeting time outside regular hours

…may require fact-specific analysis. Employers should consult wage-hour counsel for guidance on time-tracking policies for remote workers.


Overtime Exemptions

The Fair Labor Standards Act recognizes certain exemptions from overtime requirements. Employees must meet specific tests to qualify.

Executive, Administrative, and Professional (EAP) Exemptions

To potentially qualify for exemption, employees generally must meet three tests:

1. Salary Basis Test: Employee must be paid a predetermined salary not subject to reduction based on quality or quantity of work performed.

2. Salary Level Test:

According to federal regulations effective as of 2024-2025:

  • Minimum salary: $844 per week ($43,888 annually) – as of July 1, 2024
  • Note: This threshold has been subject to ongoing legal challenges
  • Verify current threshold with U.S. Department of Labor

2026 Salary Threshold: As of December 2025, the U.S. Department of Labor had proposed future increases. However, implementation has been subject to legal challenges. Employers should verify the current threshold.

Source: U.S. Department of Labor – https://www.dol.gov/agencies/whd/overtime/2024-rule

3. Duties Test:

The duties test varies by exemption category:

Executive Exemption – General Duties (from federal regulations):

  • Primary duty is management of enterprise or department
  • Customarily and regularly directs work of two or more employees
  • Has authority to hire/fire or recommendations are given particular weight

Administrative Exemption – General Duties:

  • Primary duty is office/non-manual work related to management or business operations
  • Exercise of discretion and independent judgment on significant matters

Professional Exemption – General Duties:

  • Primary duty requires advanced knowledge in a field of science or learning
  • Advanced knowledge customarily acquired through prolonged specialized study

⚠️ Important: Job titles alone do not determine exemption status. Meeting the salary threshold alone is insufficient. All three tests must be satisfied based on actual job duties.

Detailed Guidance: https://www.dol.gov/agencies/whd/fact-sheets/17a-overtime


Computer Professional Exemption

According to federal regulations, certain computer professionals may be exempt if they meet specific criteria:

Compensation Requirements (verify current rates):

  • Salaried: At least $844/week (or current threshold)
  • OR Hourly: At least $27.63/hour (as of regulatory guidance)

Plus Duties Test: Primary duty consists of:

  • Application of systems analysis techniques and procedures
  • Design, development, documentation, testing of computer systems/programs
  • Or combination of these duties requiring same skill level

Source: U.S. Department of Labor – https://www.dol.gov/agencies/whd/fact-sheets/17e-overtime-computer


Highly Compensated Employees

The FLSA provides a simplified test for highly compensated employees. According to federal regulations:

  • Annual compensation: $132,964 or more (verify current threshold)
  • Performs office or non-manual work
  • Customarily and regularly performs at least one duty of exempt executive, administrative, or professional employee

Other Common Exemptions

The FLSA includes additional exemptions for:

  • Outside sales employees
  • Certain commissioned retail employees
  • Some agricultural workers
  • Certain transportation workers
  • Others as specified in regulations

⚠️ Note: Exemptions are narrowly construed. Classification errors can result in significant back pay liability. Employers should obtain professional guidance for exemption determinations.


B. Meal and Rest Break Requirements

Louisiana’s Break Standards for Adult Workers

According to the Louisiana Workforce Commission, Louisiana does not have laws requiring employers to provide meal or rest breaks for adult employees (age 18 and over).

What this generally means:

  • Employers are not required by Louisiana law to provide breaks to adults
  • If employers choose to provide breaks, federal rules may apply (see below)
  • Individual employment contracts may require breaks

Source: Louisiana Workforce Commission – https://www.laworks.net/
Employment Law Handbook: https://www.employmentlawhandbook.com/employment-and-labor-laws/states/louisiana/wage-and-hour/


Federal Break Standards (If Employer Provides Breaks Voluntarily)

While Louisiana does not mandate breaks, the federal Fair Labor Standards Act provides guidance on break compensation when employers choose to offer breaks:

Short Breaks (5-20 minutes):

  • Generally must be paid as compensable work time
  • Typically counted as hours worked for overtime calculation
  • Cannot be deducted from hours worked

Bona Fide Meal Periods (30 minutes or more):

  • May be unpaid if employee is completely relieved of duties
  • Employee must be free to leave workstation
  • If employee performs any work during meal period, time generally must be paid

Source: U.S. Department of Labor – https://www.dol.gov/general/topic/workhours/breaks


Break Requirements for Minors

Louisiana law does provide break protections for minor employees:

Meal Breaks for Minors Under 18: According to Louisiana statute (La. R.S. 23:212):

  • Minors scheduled to work 5 consecutive hours must be provided a 30-minute meal break
  • Break time is not included as part of working hours
  • Break must be provided during the 5-hour period

Source: Louisiana Legislature – https://www.laworks.net/ORS_teentext.asp


Nursing Mother Break Requirements

Louisiana does not have a state law specifically requiring breaks for nursing mothers. However, federal law provides certain protections.

Federal FLSA Requirements: According to federal provisions:

  • Reasonable break time must be provided for nursing mothers for one year after child’s birth
  • Break time is for expressing breast milk
  • Must provide private space (not a bathroom) for this purpose
  • Applies to non-exempt employees

⚠️ Note: Exempt employees are not entitled to breaks under federal law, but employers may choose to provide them. Time spent expressing milk may or may not be compensable depending on circumstances.

Source: U.S. Department of Labor – https://www.dol.gov/agencies/whd/nursing-mothers


Application to Remote Workers

Break policies, if provided voluntarily by employers, generally apply to remote workers in the same manner as on-site workers. However, practical considerations for remote work may include:

Compliance Challenges:

  • Verifying breaks are actually taken
  • Ensuring workers don’t work during unpaid meal periods
  • Documenting break compliance
  • Handling interruptions during breaks in home environment

Employers may wish to develop clear policies for remote worker breaks in consultation with legal counsel.


Resources and Guidance

For specific questions about overtime and breaks:

Louisiana Workforce Commission:

U.S. Department of Labor Wage and Hour Division:

Employment Attorney:

  • Louisiana State Bar Association: (800) 421-5722

Workers' Compensation Overview for Louisiana

Legal Framework

Statutory Authority: La. R.S. 23:1020.1 et seq. (Louisiana Workers’ Compensation Law)
Administering Agency: Office of Workers’ Compensation Administration (OWCA), Louisiana Workforce Commission

Contact Information:


General Coverage Requirements (As Stated in Law)

According to Louisiana workers’ compensation statutes and OWCA guidance:

Employer Coverage: Workers’ compensation insurance is generally required for all Louisiana employers who have one or more employees. This includes:

  • Full-time employees
  • Part-time employees
  • Seasonal workers
  • Minor employees

Notable Aspects of Louisiana Law:

  • Coverage typically begins from the first day of employment
  • Covers most employers with any employee count
  • Stricter than many states regarding coverage requirements

Limited Exemptions May Include:

  • Sole proprietors with no employees
  • Partnerships with no employees and no unpaid volunteers
  • Certain corporate structures with specific conditions
  • Other limited statutory exemptions

⚠️ Important: Louisiana’s coverage requirements are broader than many states. Employers with any employees (including family members working unpaid) generally must carry coverage. Employers should verify coverage obligations with OWCA.

Source: Louisiana Workforce Commission – https://www.laworks.net/FAQs/FAQ_WorkComp_EmployerCoverage.asp


Louisiana’s Workers’ Compensation System

Louisiana operates a private insurance system for workers’ compensation. Employers may obtain coverage through:

Option 1: Private Insurance

Option 2: Self-Insurance

  • Apply to become approved self-insured employer
  • Subject to specific financial and operational requirements

Option 3: Group Self-Insurance Fund

  • Join approved group self-insurance fund
  • Multiple employers pool coverage

Source: OWCA – https://www.laworks.net/FAQs/FAQ_WorkComp_EmployerCoverage.asp


Coverage Standard: “Arising Out of and In Course of Employment”

According to Louisiana workers’ compensation law, coverage generally extends to injuries that:

  • Arise out of employment, AND
  • Occur in the course and scope of employment

“Accident” Definition (from statute): Louisiana law defines accident as “an unexpected or unforeseen actual, identifiable, precipitous event happening suddenly or violently, with or without human fault, and directly producing at the time objective findings of an injury.”

Types of Injuries Covered:

  • Physical injuries from accidents
  • Occupational diseases
  • Mental injuries (under specific circumstances requiring clear and convincing evidence)

Source: La. R.S. 23:1021
https://www.laworks.net/FAQs/FAQ_WorkComp_RightsAndResponsibilities.asp


Remote Worker Coverage Considerations

⚠️ EXTREMELY COMPLEX AND FACT-SPECIFIC: Coverage of home office injuries involves detailed factual analysis. The following is general background only and does NOT constitute coverage determinations or predictions.

General Legal Framework for Remote Work

According to legal principles and agency guidance, workers’ compensation may cover remote worker injuries when they arise out of and occur in the course of employment. However, application to specific home office situations is highly fact-dependent.

Factors That May Be Considered Relevant: Based on general legal principles and case law, factors that might be considered include:

  • Whether employee was performing work duties at time of injury
  • Whether injury occurred in designated work area
  • Whether injury occurred during work hours
  • Whether activity was work-related or personal
  • Whether activity served employer’s interests
  • Specific facts and circumstances

⚠️ Important: No single factor is determinative. Each case requires complete factual analysis by OWCA or courts.


Illustrative Scenarios for General Understanding

Every workers’ compensation claim is unique and depends on its specific facts. Coverage determinations are made ONLY by the Louisiana Office of Workers’ Compensation Administration based on complete information.


Scenario Category: Work Activities in Home Office

Example Situation: Employee trips over computer cables in designated home office while retrieving work documents during scheduled work hours.

General Observations: This type of scenario might share some characteristics with situations that have been found compensable in various contexts, such as:

  • Activity was work-related (retrieving work documents)
  • Occurred in designated work area
  • During scheduled work hours
  • Injury from work environment

However, compensability would depend on complete factual analysis including:

  • Whether home office was approved/designated by employer
  • Specific employment agreement terms
  • Nature of work being performed
  • Employer knowledge of setup
  • All other relevant circumstances

This is not a coverage determination. Actual determination would be made by OWCA based on all facts. For coverage questions, contact OWCA directly.


Example Situation: Employee develops repetitive stress injury from extended computer use while performing assigned remote work duties.

General Observations: Occupational diseases or repetitive stress injuries might potentially be compensable in some circumstances when they arise from employment, based on factors such as:

  • Medical documentation of work-relatedness
  • Nature and duration of work activities
  • Whether condition arose from employment duties

Determination depends on:

  • Medical evidence and expert opinions
  • Work requirements and conditions
  • Other specific facts

This is not a medical or coverage determination. Consult medical professionals for injury evaluation and OWCA for coverage questions.


Scenario Category: Personal Activities During Work Hours

Example Situation: Employee injured while preparing personal lunch in home kitchen during lunch break while working remotely.

General Observations: Personal comfort activities unrelated to work duties might be less likely to be considered work-related under general principles. However, specific facts matter, including:

  • Whether employee was completely relieved of work duties
  • Whether kitchen is part of designated work area
  • Whether activity had any work-related purpose
  • Specific employment circumstances

This is general background only, not a coverage determination.


Example Situation: Employee injured while walking dog outside during brief personal break from remote work.

General Observations: Activities clearly unrelated to employment and occurring outside work area would generally be analyzed differently than work-related activities. However:

  • Specific employment arrangements matter
  • “On call” status might affect analysis
  • Break policies and expectations relevant
  • Complete facts required

This is not a determination. Every case is unique.


Scenario Category: Ambiguous Situations

Example Situation: Employee injured while setting up new work equipment in home office on weekend at employer’s request.

General Observations: Situations involving special circumstances such as:

  • Weekend work at employer direction
  • Setting up employer equipment
  • Specific employer requests

…might be analyzed under various legal principles depending on all facts. Factors such as:

  • Employer direction and authorization
  • Nature of activity
  • Benefit to employer
  • Time and location

…would all require consideration.

This requires professional analysis, not assumptions.


⚠️ REPEATED CRITICAL DISCLAIMER

The scenarios above are purely illustrative. They do NOT:

  • Predict coverage outcomes
  • Constitute legal advice
  • Guarantee or deny coverage
  • Exhaust relevant factors
  • Replace professional evaluation

For any actual injury:

  1. Report immediately to employer
  2. Seek medical attention
  3. Contact OWCA for coverage questions: (800) 201-3362
  4. Consult workers’ compensation attorney if needed

Benefits Generally Available (From Statute)

According to Louisiana workers’ compensation statutes, covered injuries may entitle claimants to:

Medical Treatment Benefits:

  • All reasonable and necessary medical care
  • Hospital services
  • Medications
  • Physical therapy and rehabilitation
  • Medical equipment

Wage Replacement Benefits:

  • Temporary total disability (TTD): If cannot work at all
  • Temporary partial disability (TPD): If can work reduced capacity
  • Supplemental earnings benefits (SEB): If return to work at lower earnings
  • Permanent partial disability (PPD): For permanent impairment
  • Permanent total disability (PTD): For total permanent disability

Maximum Weekly Benefit (2025):

  • $845 per week (verify current rate with OWCA)
  • Benefits generally equal 2/3 of average weekly wage, subject to maximum

Waiting Period: According to La. R.S. 23:1224:

  • No compensation for first week after injury
  • Unless disability continues for 2 weeks or longer
  • Then compensation computed from date of injury

Source: Louisiana Legislature – https://legis.la.gov/legis/Law.aspx?d=814789
Benefit Calculator Information: https://compman.com/workers-comp-pay-in-louisiana/


Reporting and Claim Process

According to Louisiana regulations and OWCA guidance:

For Employees:

  1. Report injury to employer: Generally within 30 days of injury
  2. Seek medical attention: Promptly for injury assessment
  3. File claim with OWCA: Within one year of injury for benefits eligibility
  4. Follow prescribed treatment: As directed by authorized medical providers

For Employers:

  1. Report to OWCA: Within required timeframe
  2. File Form 1008: If claim is disputed
  3. Provide required information: To insurer and OWCA
  4. Maintain communication: With employee, insurer, and OWCA

⚠️ Critical: Deadlines are strictly enforced. Late reporting may affect claim eligibility. When in doubt, report promptly.

Source: OWCA – https://www.laworks.net/FAQs/FAQ_WorkComp_RightsAndResponsibilities.asp


Penalties for Non-Compliance

According to Louisiana statutes:

For Employers Without Coverage:

  • Fines: $250 per employee (first violation), $500 per employee (subsequent violations), up to $10,000
  • Criminal penalties: Possible for willful failure to provide coverage
  • Personal liability: For benefits that would have been covered
  • Other consequences as specified in statute

For Employees: Louisiana law (La. R.S. 23:1361) prohibits employer retaliation against employees for filing workers’ compensation claims.

Source: https://www.laworks.net/FAQs/FAQ_WorkComp_EmployerCoverage.asp


Best Practices for Remote Work (General Recommendations Only)

The following are general considerations compiled from various sources. They are NOT legal requirements and may not be suitable for all situations. Consult legal counsel and safety professionals.

For Employers:

  • Consider clear written remote work policies
  • Consider documenting designated work areas
  • Consider providing ergonomic guidance or equipment
  • Consider clear injury reporting procedures
  • Consider safety training for remote workers
  • Maintain workers’ compensation coverage as required

For Remote Employees:

  • Consider setting up safe, designated work area
  • Consider documenting work location and setup
  • Report injuries promptly to employer
  • Follow employer safety guidelines
  • Maintain clear boundaries for work hours and duties

Resources and Contacts

Louisiana Office of Workers’ Compensation Administration:

For Legal Advice:

  • Workers’ compensation attorney
  • Louisiana State Bar Association: (800) 421-5722

For Medical Questions:

  • Licensed medical professionals
  • Authorized treating physicians under workers’ comp

Other Leave Entitlements in Louisiana

Paid Sick Leave

According to available information, Louisiana does not have a state law requiring private employers to provide paid sick leave to employees.

What this means:

  • Private employers are not required by state law to provide paid sick leave
  • Employers may choose to provide paid sick leave as a voluntary benefit
  • Some local jurisdictions may have their own requirements (verify with local authorities)
  • Federal laws may provide certain unpaid leave protections (see below)

Source: Louisiana Workforce Commission – https://www.laworks.net/


Paid Family Leave

Louisiana does not have a state paid family leave program as of December 2025. The state does not mandate paid parental leave, family caregiving leave, or other forms of paid family leave.


Vacation and Paid Time Off (PTO)

Louisiana does not require employers to provide vacation leave, either paid or unpaid. According to available information:

General Framework:

  • Employers may voluntarily offer vacation/PTO benefits
  • Terms are generally governed by employment contracts or policies
  • No state law mandates accrual or payment

Final Vacation Pay: According to guidance from employment law sources, when employers choose to provide vacation benefits:

  • Accrued, unused vacation may be considered wages upon termination
  • Payment obligations may depend on company policy and contracts
  • Legal questions should be directed to employment attorney

Source: Louisiana employment law guidance


Federal Family and Medical Leave Act (FMLA)

While Louisiana has no state family leave law, federal protections may apply.

FMLA Coverage: According to federal law, eligible employees may be entitled to up to 12 weeks of unpaid, job-protected leave for:

  • Birth and care of newborn
  • Adoption or foster placement
  • Care for family member with serious health condition
  • Employee’s own serious health condition
  • Certain military family leave

Employer Coverage: Employers with 50 or more employees
Employee Eligibility: Worked 1,250 hours in past 12 months, employed for 12 months

Source: U.S. Department of Labor – https://www.dol.gov/agencies/whd/fmla


Pregnancy Disability Leave

Federal law (Pregnancy Discrimination Act, Americans with Disabilities Act) may provide protections for pregnancy-related conditions. Louisiana’s Employment Discrimination Law also addresses pregnancy discrimination for employers with 25 or more employees.

Employers should consult legal counsel regarding obligations for pregnancy-related leave and accommodations.


Jury Duty Leave

Louisiana law protects employees who serve on jury duty. According to La. R.S. 23:965:

  • Employers generally may not discharge employees for jury service
  • Employees serving as jurors may be entitled to protection from adverse employment action
  • Specific provisions in statute

Source: https://www.legis.la.gov/Legis/Law.aspx?d=84020


Military Leave

Federal USERRA (Uniformed Services Employment and Reemployment Rights Act) provides protections for employees serving in military:

  • Reinstatement rights after military service
  • Continued benefits during service
  • Protection from discrimination

Louisiana also has provisions addressing military service employment rights.

Source: U.S. Department of Labor – https://www.dol.gov/agencies/vets/programs/userra


School Activities Leave

Louisiana provides certain protections for parents attending school conferences. According to La. R.S. 23:1015:

  • Employees may be allowed time off for school conferences
  • Specific provisions in statute

Source: Louisiana Legislature


Bone Marrow Donor Leave

Louisiana law (La. R.S. 23:1006) provides protections for employees who donate bone marrow:

  • May be entitled to leave for donation
  • Specific provisions and limitations in statute

Anti-Discrimination Laws in Louisiana

Louisiana Employment Discrimination Law (LEDL)

Statutory Authority: La. R.S. 23:301 et seq.
Administering Agency: Louisiana Commission on Human Rights (LCHR)

Contact Information:


Protected Classes Under Louisiana Law

According to Louisiana’s Employment Discrimination Law, discrimination is generally prohibited based on:

  • Age (40 or over)
  • Race
  • Color
  • Religion
  • Sex (including pregnancy for employers with 25+ employees)
  • National origin
  • Disability
  • Genetic information
  • Sickle cell trait
  • Military status (effective August 1, 2025)

Employer Coverage: Generally applies to employers with 20 or more employees (25 or more for pregnancy discrimination)

Source: Louisiana Commission on Human Rights – https://gov.louisiana.gov/page/antidiscrimination-laws-enforced-by-lchr


Military Status Protection (New 2025)

Effective August 1, 2025, Louisiana Act No. 100 added “military status” as a protected class. According to the statute:

Protected Individuals:

  • Members of uniformed services of the United States
  • Reserve components
  • Veterans
  • Dependents of service members (supported for at least 180 days)

Protected Actions: Discrimination prohibited in:

  • Hiring and firing
  • Compensation and pay
  • Job assignments
  • Promotions and layoffs
  • Training
  • Benefits
  • Other terms and conditions of employment

Source: Louisiana Legislature, Act No. 100 (2025)


Prohibited Employment Practices

According to Louisiana law, employers generally may not:

  • Discriminate in hiring, firing, or terms of employment based on protected characteristics
  • Limit, segregate, or classify employees in ways that deprive employment opportunities
  • Retaliate against employees for asserting rights under discrimination laws

Federal Anti-Discrimination Laws

In addition to state protections, federal laws enforced by the EEOC apply:

Title VII of the Civil Rights Act of 1964:

  • Prohibits discrimination based on race, color, religion, sex, national origin
  • Includes sexual orientation and gender identity discrimination under “sex”
  • Applies to employers with 15 or more employees

Age Discrimination in Employment Act (ADEA):

  • Protects workers age 40 and older
  • Applies to employers with 20 or more employees

Americans with Disabilities Act (ADA):

  • Prohibits disability discrimination
  • Requires reasonable accommodations
  • Applies to employers with 15 or more employees

Genetic Information Nondiscrimination Act (GINA):

  • Prohibits genetic information discrimination
  • Applies to employers with 15 or more employees

Equal Pay Act:

  • Requires equal pay for equal work regardless of sex
  • Applies to virtually all employers

Source: U.S. EEOC – https://www.eeoc.gov/


Filing Discrimination Complaints

Louisiana Commission on Human Rights:

EEOC (Federal):

Louisiana is a “deferral state,” meaning LCHR and EEOC coordinate on discrimination charges.


Harassment

Louisiana law and federal law prohibit harassment based on protected characteristics. According to agency guidance, harassment becomes unlawful when:

  • Enduring the conduct becomes a condition of employment
  • Conduct is severe or pervasive enough to create hostile work environment

Employers should have anti-harassment policies and complaint procedures.

Tax Information for Remote Workers in Louisiana

Louisiana State Income Tax Overview

Current Tax Structure (2025-2026)

Effective January 1, 2025, Louisiana implemented significant changes to its income tax structure.

New Flat Tax Rate (2025 Forward): According to the Louisiana Department of Revenue:

  • Flat income tax rate: 3.09%
  • Replaces previous graduated bracket system
  • Applies to Louisiana taxable income

Increased Standard Deductions (2025):

Filing Status Standard Deduction
Single $4,500
Married Filing Jointly $9,000
Head of Household $6,750
Married Filing Separately $4,500

Source: Louisiana Department of Revenue – https://revenue.louisiana.gov/
Withholding Information: https://www.paylocity.com/resources/tax-compliance/alerts/louisiana-withholding-tax-method-changed-for-2025/


Income Tax for Remote Workers: General Principles

Where Work is Physically Performed

According to general state tax principles:

  • Income is typically taxed in the state where work is physically performed
  • A Louisiana resident working remotely from Louisiana generally pays Louisiana income tax
  • Physical presence while working usually creates tax obligation

Example Scenarios (General Information Only):

Scenario 1: Louisiana Resident Working for Out-of-State Employer

  • Employee lives in Louisiana
  • Employer located in Texas
  • Employee works 100% remotely from Louisiana

General Tax Treatment: Louisiana resident would generally owe Louisiana income tax on all income, regardless of employer location. Texas has no state income tax, so no Texas tax obligation for remote work performed in Louisiana.

Scenario 2: Out-of-State Resident Working for Louisiana Employer

  • Employee lives in Texas
  • Employer located in Louisiana
  • Employee works 100% remotely from Texas

General Tax Treatment: Employee performing work remotely from Texas would generally not owe Louisiana income tax if no physical work performed in Louisiana. However, employer may need to register for Texas payroll purposes.

⚠️ Important: These are simplified examples. Actual tax obligations depend on many factors including residency rules, reciprocal agreements, temporary work assignments, and specific circumstances. Consult tax professionals.


Louisiana’s 25-Day Threshold for Nonresidents (Effective 2022, Modified 2026)

Louisiana enacted a threshold for nonresident income tax withholding in 2022, with modifications effective January 1, 2026.

Pre-2026 Rules (2022-2025)

According to Louisiana law effective 2022-2025, wages paid to nonresidents were exempt from Louisiana income tax if the nonresident:

  • Performed employment duties in Louisiana for 25 or fewer days
  • Performed duties in more than one state during the calendar year
  • Was not a professional athlete, entertainer, public figure, or film production employee
  • Did not have other Louisiana source income
  • Mutuality requirement applied (home state must offer similar exemption)

New Rules (Effective January 1, 2026)

According to publicly available information, Louisiana legislation increased the threshold and removed the mutuality requirement:

H.B. 261 Changes (Effective January 1, 2026):

  • Threshold increases from 25 to 30 days
  • Mutuality requirement eliminated
  • Exemptions for specified professions remain

This change moves Louisiana to a more favorable position for remote workers and employers.

Source: National Taxpayers Union Foundation – https://www.ntu.org/foundation/detail/which-states-are-best-for-remote-workers-2025-remote-obligations-and-mobility-roam-index


Day Counting Rules

According to Louisiana guidance:

  • Any part of a day worked in Louisiana counts as one full day
  • Partial days are not prorated by hours
  • Mandatory training, meetings, and work-related activities count

Example: Employee has 2-hour meeting in Louisiana, then returns home. This counts as one full day toward the 30-day threshold.


Professions Exempt from Threshold

The following workers are generally subject to Louisiana withholding from day one, regardless of the 30-day threshold:

  • Professional athletes and athletic team staff
  • Professional entertainers
  • Public figures making paid appearances
  • Qualified film production employees

Source: Louisiana tax guidance


Louisiana Digital Nomad Tax Exemption (2022-2025 Program)

Louisiana created a temporary individual income tax exemption for “digital nomads” that operated through tax year 2025.

Program Details (Historical Reference):

  • 50% exemption of gross wages (up to $150,000)
  • Available for 2 taxable years during 2022-2025
  • Required establishing Louisiana residency after December 31, 2021
  • Required working remotely full-time for nonresident business
  • Limited to 500 individuals for program life

Status as of December 2025: According to statutory language, the exemption was not available for wages earned after December 31, 2025. Employers and workers should verify with Louisiana Department of Revenue whether program has been extended or modified.

Source: Louisiana Legislature, La. R.S. 47:297.11 – https://www.legis.la.gov/legis/Law.aspx?d=1240469


Employer Withholding Obligations

Louisiana Residents

Employers must withhold Louisiana income tax from Louisiana residents’ wages according to:

  • Employee’s Form L-4 (Louisiana withholding certificate)
  • New 3.09% flat tax rate and updated standard deductions
  • IRS federal withholding also required

Nonresidents

For nonresident employees working in Louisiana:

  • Withholding required if exceed 30-day threshold (2026 forward)
  • Withholding required from day one for specified professions
  • Must track days worked in Louisiana

Source: Louisiana Department of Revenue


Unemployment Insurance Tax

Employers with employees in Louisiana generally must pay state unemployment insurance tax.

2025 UI Tax Rates:

  • Tax rate range: 0.09% to 6.2%
  • Taxable wage base: First $7,700 per employee annually
  • New employers: 1.16% to 2.89% (depending on industry)

Source: Louisiana Workforce Commission – https://www.laworks.net/


Federal Tax Considerations

Federal Income Tax Withholding

Employers must withhold federal income tax from employee wages regardless of work location according to:

  • Employee’s Form W-4
  • IRS withholding tables
  • Federal tax brackets and rates

FICA Taxes (Social Security and Medicare)

Social Security and Medicare taxes apply to employee wages:

  • Social Security: 6.2% employee + 6.2% employer (on wages up to $168,600 for 2024; verify 2025/2026 limit)
  • Medicare: 1.45% employee + 1.45% employer (no wage limit)
  • Additional Medicare Tax: 0.9% on wages over threshold (employee portion only)

Federal Unemployment Tax (FUTA)

Employers pay FUTA tax:

  • Rate: 6.0% on first $7,000 per employee
  • Credit: Up to 5.4% for timely state UI tax payment
  • Effective rate: Often 0.6% after credit

Business Nexus Considerations

⚠️ Complex Area: Remote employees may create state tax nexus for businesses, potentially triggering income tax, sales tax, or other filing obligations in multiple states.

Potential Nexus Issues: According to general tax principles:

  • Remote employee presence may create income tax nexus
  • May require state business registration
  • May trigger income tax apportionment obligations
  • May affect sales tax collection requirements

Louisiana, like many states, did not provide broad pandemic-related nexus relief. Businesses with remote workers in Louisiana should consult tax advisors about:

  • Corporate income tax filing obligations
  • Sales and use tax registration
  • Other state tax compliance

Source: Various tax publications


Multi-State Tax Issues

When employees work remotely from multiple states, complex tax issues may arise:

Resident vs. Nonresident Status:

  • Domicile and residency rules vary by state
  • May be resident of one state, nonresident of another
  • Part-year residency creates allocation issues

Credit for Taxes Paid to Other States: Most states allow residents to claim credit for taxes paid to other states on the same income, preventing double taxation.

Convenience of Employer Rules: Some states (not Louisiana) tax income based on employer convenience rather than physical location. Louisiana does not currently have a convenience of employer rule.


Record-Keeping for Remote Workers

To support tax compliance, employers and employees should consider maintaining:

For Employers:

  • Documentation of employee work locations
  • Days worked in each state
  • Business purpose for multi-state work
  • Withholding certificates (W-4, L-4, etc.)

For Employees:

  • Calendar of work locations
  • Documentation of temporary vs. permanent assignments
  • Records of employer requirements vs. employee choice
  • Tax residency documentation

⚠️ Note: These are general considerations. Consult tax professionals for guidance on record-keeping requirements.


Resources for Tax Information

Louisiana Department of Revenue:

Internal Revenue Service (IRS):

Tax Professionals:

  • Certified Public Accountant (CPA)
  • Enrolled Agent
  • Tax Attorney

Louisiana Society of CPAs:


⚠️ CRITICAL TAX DISCLAIMER: Tax compliance for remote workers is extremely complex and involves federal, state, and sometimes local tax obligations. This information is general background only and does NOT constitute:

  • Tax advice or tax planning
  • Tax preparation services
  • Recommendations for tax positions
  • Interpretations of tax law

Tax laws change frequently. Individual circumstances vary widely. DO NOT make tax decisions without consulting:

  • A licensed CPA familiar with multi-state taxation
  • An IRS enrolled agent
  • A tax attorney
  • The Louisiana Department of Revenue
  • The IRS

Incorrect tax compliance can result in penalties, interest, audits, and other serious consequences.

Compliance Considerations for Remote Work in Louisiana

At-Will Employment

Louisiana follows the at-will employment doctrine. According to general legal principles:

  • Employment relationships may generally be terminated by either party at any time
  • Termination may be for any reason or no reason (with exceptions)
  • Exceptions include contractual agreements, public policy, discrimination laws, retaliation protections

Exceptions to At-Will Employment:

  • Violation of anti-discrimination laws
  • Retaliation for protected activities (whistleblowing, workers’ comp claims, etc.)
  • Breach of employment contract
  • Public policy violations
  • Other statutory protections

Remote work does not change at-will employment status.

Source: Louisiana employment law


Written Employment Agreements for Remote Workers

While Louisiana does not require written employment agreements, employers may wish to consider written policies or agreements addressing:

Potential Topics (Recommendations Only):

  • Remote work eligibility and approval
  • Equipment provision and maintenance
  • Reimbursement of expenses
  • Work hours and availability expectations
  • Data security and confidentiality
  • Home office safety requirements
  • Right to discontinue remote work arrangements
  • Tax and legal compliance responsibilities

⚠️ Note: These are considerations only. Employers should consult employment attorneys to develop appropriate policies and agreements.


Wage and Hour Compliance for Remote Workers

Time Tracking: Employers should implement systems to accurately track remote workers’ hours, including:

  • Start and end times
  • Meal and rest breaks (if provided)
  • Overtime hours
  • After-hours work

Compensable Time Issues: Clarify policies on:

  • Email/communication outside regular hours
  • On-call time
  • Training and meetings
  • Travel time (if applicable)

Equipment and Expense Reimbursement: Louisiana does not have a specific law requiring reimbursement of employee business expenses. However:

  • Federal law may require reimbursement if expenses reduce wages below minimum wage
  • Employers may choose to provide reimbursement as policy
  • Tax implications may exist for unreimbursed expenses

Data Security and Privacy

Confidential Information: Employers should consider policies addressing:

  • Protection of company confidential information
  • Data security measures for home offices
  • Acceptable use of company equipment
  • Personal device usage (if applicable)

Employee Privacy: Louisiana law generally recognizes employee privacy rights, but employers may monitor work-related activities. According to available information:

  • Employers may monitor work email and computer usage
  • Employers should notify employees of monitoring
  • Personal communications may have greater privacy protections

Consult legal counsel for guidance on monitoring and privacy policies.


Workers’ Compensation Coverage

As discussed in Part 2:

  • Louisiana requires workers’ compensation coverage for employers with one or more employees
  • Coverage may extend to remote workers for work-related injuries
  • Employers should maintain proper coverage and implement safety policies
  • Home office injury coverage is highly fact-specific

Independent Contractor vs. Employee Classification

As discussed in Part 1:

  • Proper classification is critical for tax, wage and hour, and benefits compliance
  • Louisiana applies various tests depending on context
  • Misclassification can result in significant penalties
  • Remote work does not change classification standards

Anti-Discrimination and Harassment

Remote Work Considerations:

  • Anti-discrimination laws apply equally to remote workers
  • Harassment can occur in virtual environments
  • Employers should provide anti-harassment training
  • Clear complaint procedures should be established
  • Virtual meetings should maintain professional standards

Posting Requirements

Louisiana and federal law require employers to post certain notices. For remote workers, consider:

  • Electronic posting options
  • Mailing physical posters to home addresses
  • Links to required notices on company intranet
  • Verification of receipt

Required Postings Generally Include:

  • Federal and state wage and hour notices
  • OSHA safety notices
  • Anti-discrimination/EEOC notices
  • Unemployment insurance information
  • Workers’ compensation information
  • Other notices as required

Source: Louisiana Workforce Commission – https://www.laworks.net/laborlawinfo.asp


Multi-State Compliance

Employers with remote workers in multiple states should be aware:

  • Each state has different employment laws
  • Compliance obligations may exist in multiple states
  • Payroll registration may be required
  • Workers’ compensation coverage may be required
  • Wage and hour laws may differ

Employers should consult multi-state employment counsel.

Resources

Louisiana State Agencies

Louisiana Workforce Commission

Office of Workers’ Compensation Administration

Louisiana Commission on Human Rights

Louisiana Department of Revenue

Louisiana Legislature – Laws and Statutes


Federal Agencies

U.S. Department of Labor

Wage and Hour Division

Occupational Safety and Health Administration (OSHA)

Equal Employment Opportunity Commission (EEOC)

  • Website: https://www.eeoc.gov/
  • Phone: 1-800-669-4000
  • TTY: 1-800-669-6820
  • New Orleans Field Office: 1555 Poydras Street, Suite 1900, New Orleans, LA 70112

Internal Revenue Service (IRS)

U.S. Department of Veterans Affairs – USERRA


Professional Organizations and Legal Assistance

Louisiana State Bar Association

Louisiana Society of CPAs

Society for Human Resource Management (SHRM)


Legal Aid and Employee Resources

Louisiana Law Help

Southeast Louisiana Legal Services

Acadiana Legal Service Corporation


Additional Information Resources

Multistate Tax Commission

National Conference of State Legislatures

 

⚠️ Note on Resources: Contact information, websites, and phone numbers may change. Verify current contact information before reaching out. These resources are provided for informational purposes and do not constitute endorsements or recommendations.

For legal advice on specific situations, consult a licensed attorney. For tax advice, consult a licensed CPA, enrolled agent, or tax attorney.

Frequently Asked Questions

General Remote Work Questions

Q1: Does Louisiana have specific laws governing remote work?

Louisiana does not have comprehensive state laws specifically addressing remote work arrangements. Remote workers are generally subject to the same employment laws that apply to on-site workers, with application based on factors such as:

  • Where work is physically performed
  • Where the employer is located
  • Nature of the employment relationship
  • Specific statutory provisions

Federal laws such as the FLSA apply regardless of work location. Employers should consult legal counsel to understand how various employment laws apply to their remote workforce.


Q2: Can my employer require me to work remotely in Louisiana?

According to general employment law principles:

  • Louisiana is an at-will employment state
  • Employers generally have discretion over work arrangements
  • Employment contracts may specify work location requirements
  • Changes to work arrangements may be subject to contractual terms

The legality of requiring remote work depends on factors including:

  • Terms of any employment agreement
  • Company policies
  • Collective bargaining agreements (if applicable)
  • Disability accommodation requirements
  • Other specific circumstances

Employees with questions about required remote work should review their employment agreements and consult with an employment attorney if needed.


Q3: Can my employer require me to return to the office if I’ve been working remotely?

Generally, in Louisiana’s at-will employment environment:

  • Employers may typically change work location requirements
  • Unless contractual agreements specify otherwise
  • Subject to anti-discrimination laws and disability accommodation requirements

Specific circumstances may affect this general principle. Employees should:

  • Review employment contracts and company policies
  • Consider any written remote work agreements
  • Consult HR or management about policy changes
  • Seek legal advice if concerned about unlawful discrimination or retaliation

Minimum Wage and Overtime

Q4: What is the minimum wage for remote workers in Louisiana?

Louisiana does not have a state-specific minimum wage. Remote workers in Louisiana are generally subject to the federal minimum wage of $7.25 per hour as required by the Fair Labor Standards Act.

The minimum wage applies based on where work is physically performed. A worker performing work from a location in Louisiana would generally be subject to at least the federal minimum wage.

Source: U.S. Department of Labor

⚠️ Note: Certain exemptions may apply for specific categories of workers. Tipped employees may be paid a lower cash wage if tips bring total compensation to minimum wage. Verify compliance with the U.S. Department of Labor or legal counsel.


Q5: Are remote workers entitled to overtime pay in Louisiana?

Entitlement to overtime generally depends on exempt vs. non-exempt status, not work location.

According to federal FLSA provisions:

  • Non-exempt employees are generally entitled to overtime pay at 1.5x regular rate for hours over 40 in a workweek
  • Exempt employees meeting salary and duties tests are generally not entitled to overtime

Remote work location does not change overtime entitlement. Classification as exempt or non-exempt is determined by:

  • Salary level
  • Salary basis
  • Primary job duties

Employers should consult wage and hour counsel to ensure proper classification and overtime compliance for remote workers.

Source: U.S. Department of Labor – https://www.dol.gov/agencies/whd/overtime


Q6: How should employers track hours for remote workers?

Louisiana does not have specific time-tracking requirements beyond federal FLSA standards. According to federal requirements:

  • Employers must maintain accurate records of hours worked
  • Records must include daily and weekly hours
  • Suitable timekeeping methods should be implemented

For remote workers, employers may consider:

  • Time-tracking software
  • Virtual time clocks
  • Self-reported time sheets with verification
  • Honor system with spot-check audits

Employers should:

  • Implement clear time-tracking policies
  • Train remote workers on procedures
  • Have systems to capture all compensable time
  • Maintain records as required by law
  • Consult legal counsel on compliant systems

Q7: Is checking email after hours considered work time?

According to general FLSA principles, compensable work time includes time an employee is “suffered or permitted to work.” Whether after-hours email constitutes compensable time is fact-specific and may depend on:

  • Whether employee is required to respond
  • Employer policies and expectations
  • Frequency and duration of communications
  • Whether work is performed

Employers should:

  • Establish clear policies on after-hours communications
  • Specify expectations for availability
  • Track and compensate non-exempt employees for after-hours work
  • Consider prohibiting non-exempt employees from working outside scheduled hours without approval

This is a complex area. Employers should consult wage-hour counsel to develop compliant policies.


Breaks and Meal Periods

Q8: Are remote workers in Louisiana entitled to breaks?

Louisiana does not require employers to provide meal or rest breaks for adult workers (age 18+), whether working remotely or on-site.

However:

  • Minors under 18 must receive a 30-minute meal break after 5 consecutive hours
  • If employers voluntarily provide breaks, federal rules may apply regarding payment
  • Short breaks (5-20 minutes) generally must be paid if provided
  • Bona fide meal periods (30+ minutes) may be unpaid if employee completely relieved of duties

Employers may establish break policies as a best practice even when not legally required.

Source: Louisiana Workforce Commission / U.S. Department of Labor


Q9: Can remote workers take breaks whenever they want?

Break policies are generally determined by:

  • Employer policies and procedures
  • Employment agreements
  • Collective bargaining agreements
  • Applicable law

Even when breaks are not required by law, employers may:

  • Establish policies on when breaks may be taken
  • Require adherence to schedules
  • Discipline for policy violations

Remote workers should:

  • Review company break policies
  • Understand expectations for availability
  • Follow employer guidelines
  • Communicate with supervisors about scheduling

Employee Classification

Q10: How do I know if a remote worker should be classified as an employee or independent contractor?

Worker classification is a complex legal determination based on multiple factors. Louisiana applies different tests depending on the context (unemployment insurance, workers’ compensation, tax purposes).

General Considerations May Include:

  • Level of control over work methods
  • Financial aspects of relationship
  • Type of relationship and permanency
  • Integration into business operations
  • Investment in equipment/facilities

⚠️ Critical: Classification should NEVER be made without professional guidance. Misclassification can result in:

  • Back taxes and penalties
  • Wage and hour liability
  • Workers’ compensation issues
  • Unemployment insurance consequences

Proper Steps:

  1. Consult with employment attorney licensed in Louisiana
  2. Consult with tax professional (CPA or enrolled agent)
  3. Review all factors comprehensively
  4. Consider seeking determination from IRS (Form SS-8) or Louisiana Workforce Commission
  5. Document basis for classification

Source: See Part 1 of this guide for detailed classification discussion


Q11: Does working remotely affect worker classification?

No. According to general legal principles:

  • The same classification tests apply to remote and on-site workers
  • Work location does not determine classification
  • Control, financial relationship, and other factors still matter

However, remote work arrangements may affect how factors are analyzed:

  • Virtual supervision methods
  • Equipment provision for home offices
  • Communication and oversight in remote settings

Classification must be determined based on all facts and circumstances with professional guidance.


Workers’ Compensation

Q12: Are remote workers covered by Louisiana workers’ compensation?

Coverage under Louisiana workers’ compensation depends on whether an injury:

  • Arises out of employment, AND
  • Occurs in the course and scope of employment

According to general legal principles and agency guidance, remote workers may be covered for work-related injuries occurring in home offices. However, coverage is highly fact-specific and requires case-by-case analysis.

Factors that may be relevant include:

  • Whether employee was performing work duties at time of injury
  • Whether injury occurred in designated work area
  • Whether activity was work-related or personal
  • Timing relative to work hours
  • Other specific circumstances

⚠️ Important: Coverage determinations are made ONLY by the Louisiana Office of Workers’ Compensation Administration. Do not assume coverage or non-coverage without professional evaluation.

For injuries, employees should:

  1. Report immediately to employer
  2. Seek medical attention
  3. Contact OWCA for guidance: (800) 201-3362
  4. Consult workers’ compensation attorney if needed

Source: See Part 2 of this guide for detailed workers’ comp discussion


Q13: What should I do if injured while working from home?

Immediate Steps:

  1. Seek medical attention if needed for any injury
  2. Report to employer – Louisiana generally requires reporting within 30 days
  3. Document the incident – write down what happened, when, where, and how
  4. Preserve evidence – photographs of scene, equipment, etc.
  5. Follow employer procedures for workers’ comp claims

Follow-Up:

  • File workers’ comp claim with employer/insurer
  • Contact OWCA if claim disputed: (800) 201-3362
  • Consult workers’ compensation attorney for complex situations
  • Do not assume coverage or non-coverage without proper evaluation

⚠️ Critical: Do not delay reporting due to uncertainty about coverage. Report all work-related injuries promptly. Coverage determinations are made by OWCA based on complete facts.


Q14: Does Louisiana require workers’ compensation for remote employees?

Louisiana’s workers’ compensation law generally requires coverage for all employers with one or more employees, including:

  • Full-time employees
  • Part-time employees
  • Remote/telecommuting employees
  • Seasonal workers

Coverage requirements are based on employment relationship, not work location. Employers with remote workers in Louisiana generally must maintain workers’ compensation coverage.

Very limited exemptions may apply for sole proprietors or certain corporate structures with no employees.

Employers should verify coverage obligations with:

  • Louisiana Office of Workers’ Compensation Administration: (800) 201-3362
  • Workers’ compensation insurance agent
  • Legal counsel

Source: Louisiana Workforce Commission – https://www.laworks.net/FAQs/FAQ_WorkComp_EmployerCoverage.asp


Taxation

Q15: Do remote workers in Louisiana pay state income tax?

Louisiana residents generally pay Louisiana income tax on all income regardless of:

  • Where employer is located
  • Whether work is performed remotely
  • Other factors

General Rules:

  • Louisiana residents: Pay Louisiana tax on all income
  • Louisiana nonresidents: Pay Louisiana tax on income earned from work performed in Louisiana

Effective 2025: Louisiana income tax is a flat 3.09% rate on Louisiana taxable income.

For specific tax situations, consult:

  • Louisiana Department of Revenue: (855) 307-3893
  • Licensed CPA or tax professional
  • Tax attorney

Source: Louisiana Department of Revenue – https://revenue.louisiana.gov/

⚠️ Not Tax Advice: This is general information only. Tax situations vary widely. Consult tax professionals.


Q16: What is Louisiana’s 30-day rule for nonresident workers?

Effective January 1, 2026, Louisiana provides a threshold for nonresident income tax withholding:

General Framework:

  • Nonresident employees working in Louisiana for 30 days or fewer may be exempt from Louisiana income tax withholding
  • Applies to employees performing duties in multiple states
  • Does NOT apply to professional athletes, entertainers, public figures, or film production employees
  • Mutuality requirement eliminated as of 2026

What This Means:

  • If nonresident works 30 or fewer days in Louisiana during calendar year, employer may not need to withhold Louisiana tax
  • Days are counted on any-part-of-day basis (not prorated by hours)
  • Threshold is for withholding purposes; actual tax liability determined on individual returns

⚠️ Important: This is a withholding threshold, not necessarily a tax exemption. Individuals should consult tax professionals about actual tax obligations.

Source: Louisiana tax legislation, National Taxpayers Union Foundation analysis


Q17: Who pays taxes if I live in Louisiana but work for an out-of-state employer?

According to general state tax principles:

  • Louisiana residents pay Louisiana income tax on all income
  • Work location and employer location generally do not affect resident tax obligations

Example: Louisiana resident working remotely for Texas employer:

  • Pays Louisiana income tax (3.09% flat rate)
  • No Texas state income tax (Texas has no income tax)
  • Federal income tax applies

Multi-State Situations: If working partly in Louisiana and partly in other state(s):

  • May owe tax to multiple states based on where work performed
  • Louisiana provides credit for taxes paid to other states
  • Complex apportionment issues may arise

⚠️ Not Tax Advice: Multi-state taxation is extremely complex. Consult licensed tax professional (CPA, enrolled agent, or tax attorney) familiar with multi-state issues.


Q18: Can my employer make me pay Louisiana taxes if I don’t live there?

Tax obligations are generally based on:

  • Where you physically perform work
  • Your state of residence
  • Applicable tax laws

General Principle: If you physically work from Louisiana, Louisiana may have authority to tax that income, regardless of:

  • Where you live
  • Where employer is located
  • Your preferences

However, specific situations vary based on:

  • Number of days worked in Louisiana
  • Temporary vs. permanent assignment
  • Reciprocal agreements between states
  • Other factors

Employers typically must withhold taxes based on where work is performed.

⚠️ Tax Questions: Consult tax professional about your specific situation. Do not make assumptions about tax obligations.


Leave and Time Off

Q19: Are remote workers entitled to paid sick leave in Louisiana?

Louisiana does not have a state law requiring private employers to provide paid sick leave, whether for remote or on-site workers.

What This Means:

  • Private employers are not required by Louisiana law to offer paid sick leave
  • Employers may voluntarily provide paid sick leave as a benefit
  • Federal FMLA may provide unpaid leave protections (see Q20)

Some cities may have local paid sick leave ordinances. Verify with local authorities if working in specific Louisiana cities.

Source: Louisiana employment law guidance


Q20: Can remote workers take FMLA leave?

The federal Family and Medical Leave Act (FMLA) applies to eligible employees regardless of work location.

Eligibility Requirements:

  • Employer has 50+ employees within 75-mile radius
  • Employee worked for employer 12 months
  • Employee worked 1,250+ hours in past 12 months

Covered Leave Reasons:

  • Birth/care of newborn
  • Adoption or foster placement
  • Care for family member with serious health condition
  • Employee’s own serious health condition
  • Qualifying military family leave

Leave Provisions:

  • Up to 12 weeks unpaid, job-protected leave (26 weeks for military caregiver leave)
  • Health benefits continued during leave
  • Reinstatement to same or equivalent position

Remote work status does not affect FMLA eligibility or rights.

Source: U.S. Department of Labor – https://www.dol.gov/agencies/whd/fmla


Q21: Can I take vacation while working remotely in Louisiana?

Vacation policies are generally determined by:

  • Employer policies
  • Employment contracts
  • Company handbooks

Louisiana does not require employers to provide vacation leave. When employers choose to provide vacation:

  • Terms are set by employer policy
  • Remote work status does not change vacation entitlements
  • Employers establish rules for requesting and using vacation

Employees should:

  • Review company vacation policies
  • Follow proper request procedures
  • Understand any blackout periods or limitations
  • Communicate clearly with management

Discrimination and Harassment

Q22: Are remote workers protected from discrimination?

Yes. Louisiana’s Employment Discrimination Law and federal anti-discrimination laws apply equally to remote and on-site workers.

Protected Characteristics (Louisiana Law):

  • Age (40+)
  • Race, color
  • Religion
  • Sex (including pregnancy for employers with 25+ employees)
  • National origin
  • Disability
  • Genetic information, sickle cell trait
  • Military status (effective August 2025)

Federal Protections: Federal laws (Title VII, ADA, ADEA, etc.) also protect against discrimination.

Remote work does not diminish these protections. Discrimination in hiring, firing, compensation, promotions, or other employment terms is prohibited.

To Report Discrimination:

  • Louisiana Commission on Human Rights: (225) 342-6969
  • EEOC: 1-800-669-4000
  • Consult employment discrimination attorney

Source: See Part 2 of this guide for detailed anti-discrimination discussion


Q23: Can harassment occur in a remote work environment?

Yes. Harassment is prohibited regardless of work location. Harassment can occur through:

  • Video conferences
  • Email and messaging
  • Virtual meetings
  • Phone calls
  • Any work-related communication

What Constitutes Harassment: According to EEOC guidance:

  • Unwelcome conduct based on protected characteristic
  • Severe or pervasive enough to create hostile work environment
  • Affects terms and conditions of employment

Employers should:

  • Maintain anti-harassment policies for remote workers
  • Provide training on virtual workplace conduct
  • Have clear complaint procedures
  • Investigate complaints promptly and thoroughly

Employees experiencing harassment should:

  • Document incidents
  • Report through proper channels
  • Consult HR or management
  • Contact EEOC or attorney if needed

Equipment and Expenses

Q24: Must employers provide equipment for remote workers in Louisiana?

Louisiana does not have a specific state law requiring employers to provide equipment or reimburse expenses for remote workers.

However, consider:

  • Federal minimum wage requirements may be implicated if expenses reduce wages below minimum
  • Employers may voluntarily provide equipment as policy
  • Employment agreements may specify equipment provision
  • Some expenses may be tax-deductible for employees (consult tax advisor)

Common Practices (Not Requirements):

  • Providing company laptop, phone
  • Internet stipends or reimbursement
  • Office supplies
  • Ergonomic equipment

Employers should:

  • Develop clear policies on equipment provision
  • Specify what is provided vs. employee responsibility
  • Address data security and return of equipment
  • Consult legal counsel on expense reimbursement obligations

Q25: Can employers require remote workers to use personal equipment?

Generally, employers may establish terms and conditions of employment, including equipment requirements, subject to:

  • Minimum wage implications (expenses can’t reduce wages below minimum)
  • Disability accommodation requirements
  • Contractual terms
  • Reasonableness considerations

If employers require use of personal equipment:

  • Consider compensation or reimbursement
  • Address data security and privacy
  • Provide clear policies
  • Consult legal counsel on compliance

Privacy and Monitoring

Q26: Can employers monitor remote workers in Louisiana?

Louisiana law generally recognizes employee privacy rights, but employers may monitor work-related activities.

General Principles:

  • Employers may typically monitor work email and computer usage
  • Employers should notify employees of monitoring
  • Monitoring should be for legitimate business purposes
  • Personal communications may have greater privacy protections

Best Practices:

  • Provide clear written monitoring policies
  • Obtain employee acknowledgment
  • Limit monitoring to work-related activities
  • Consult legal counsel on privacy compliance

Federal Law: Electronic Communications Privacy Act (ECPA) provides some protections but includes business-use exception.

Employers should consult employment attorneys to develop appropriate monitoring policies that balance business needs with privacy rights.


Q27: Can employers require video cameras on during remote work?

This is an evolving area of employment law. General considerations include:

  • Employer’s legitimate business interests
  • Employee privacy expectations in home
  • Nature of work and meeting purpose
  • Disability accommodation needs
  • Company policies

Factors to Consider:

  • Does policy serve legitimate business purpose?
  • Is requirement reasonable and consistently applied?
  • Are accommodations provided for personal circumstances?
  • What is captured by camera (background, family members)?

Employers requiring cameras should:

  • Have clear, written policies
  • Explain business justifications
  • Consider privacy concerns
  • Allow virtual backgrounds
  • Accommodate special circumstances
  • Consult legal counsel

Employees concerned about camera requirements should:

  • Review company policies
  • Discuss concerns with HR/management
  • Consider privacy settings and backgrounds
  • Consult employment attorney if needed

Multi-State Issues

Q28: What if I work remotely from Louisiana but my employer is in another state?

Multi-state employment creates complex compliance issues. Generally:

Labor Law Compliance:

  • Wage and hour laws typically apply where work is performed
  • If you work from Louisiana, Louisiana and federal wage laws generally apply

Tax Compliance:

  • Louisiana residents pay Louisiana income tax on all income
  • Nonresidents pay Louisiana tax on Louisiana-source income
  • Employer may need to register for Louisiana payroll taxes

Workers’ Compensation:

  • Employer generally must have Louisiana workers’ comp coverage if employees work in Louisiana

Other Considerations:

  • Unemployment insurance coverage
  • State registration requirements
  • Local ordinances

Employers with multi-state remote workers should:

  • Consult multi-state employment counsel
  • Work with payroll/tax advisors
  • Ensure compliance in each state where employees work

⚠️ Complex Area: Multi-state employment involves numerous overlapping laws. Professional guidance essential.


Q29: Can I work remotely from another state while employed by a Louisiana company?

This creates multi-state compliance issues for both employee and employer:

For Employee:

  • May create tax obligations in state where work performed
  • May affect workers’ compensation coverage
  • Should verify employer approval for out-of-state work

For Employer:

  • May create payroll tax obligations in other state
  • May require workers’ compensation coverage in other state
  • May create business nexus in other state
  • Should review and approve out-of-state work arrangements

Temporary vs. Permanent: Short-term temporary work in another state may have different implications than permanent relocation.

Both parties should:

  • Communicate clearly about work location
  • Understand state law compliance requirements
  • Consult legal and tax advisors
  • Document arrangements

Safety and Ergonomics

Q30: Are employers responsible for home office safety?

This is an evolving area without clear Louisiana-specific law. General considerations:

OSHA Standards: Federal OSHA generally applies to workplaces. OSHA has stated home offices are generally not subject to inspection, but employer obligations may exist for:

  • Providing safe equipment
  • Addressing reported hazards
  • Investigating work-related injuries

Best Practices (Not Legal Requirements):

  • Provide ergonomic guidance
  • Offer ergonomic equipment or stipends
  • Conduct virtual ergonomic assessments
  • Have policies for reporting hazards
  • Provide safety training

Workers’ Compensation Implications: Employers’ workers’ comp obligations may be affected by home office conditions in injury cases.

Employers should:

  • Develop written home office safety policies
  • Provide guidance and resources
  • Address reported concerns
  • Consult safety professionals and legal counsel

Q31: Who is responsible if I’m injured by unsafe home office conditions?

This is highly fact-specific. Potential considerations include:

Workers’ Compensation: If injury arises out of and in the course of employment, workers’ comp may provide coverage regardless of who created unsafe condition.

Premises Liability: Generally, homeowner/renter is responsible for maintaining safe home. However, if employer:

  • Required specific setup creating hazard
  • Provided defective equipment
  • Had knowledge of dangerous condition

…other liability theories might apply.

Key Factors:

  • Who controlled the condition?
  • Was employer aware of hazard?
  • Did employee report concerns?
  • Nature of the hazard and injury

⚠️ Complex Area: Injury liability in home offices involves multiple legal theories. Injured workers should:

  • Report injury immediately to employer
  • Seek medical attention
  • File workers’ comp claim
  • Consult personal injury/workers’ comp attorney for significant injuries

COVID-19 and Health Issues

Q32: Can employers require remote workers to return to office after COVID-19?

Generally, yes, subject to:

  • Employment contracts specifying work location
  • Anti-discrimination and disability accommodation laws
  • Company policies and representations
  • Reasonable accommodation requirements

Disability Considerations: If employee has disability making return to office difficult:

  • May be entitled to reasonable accommodation under ADA
  • Remote work may constitute reasonable accommodation
  • Interactive process required

Other Considerations:

  • Retaliation protections
  • Good faith representations about remote work
  • State-specific considerations

Employees concerned about return-to-office should:

  • Review employment contracts and policies
  • Discuss concerns with HR
  • Request accommodation if disability-related
  • Consult employment attorney if needed

Q33: Can employers require vaccination or testing for remote workers?

This involves complex legal issues including:

  • OSHA regulations (may apply to certain employers)
  • Disability accommodation requirements
  • Religious accommodation requirements
  • Privacy considerations
  • Applicable state and local laws

As of December 2025, federal OSHA COVID-19 vaccination/testing Emergency Temporary Standard (ETS) has been subject to legal challenges and may not be in effect. Employers should verify current requirements.

For remote workers:

  • Requirements may depend on whether they come to workplace
  • Fully remote workers may be treated differently
  • Policies should be consistently applied

Employers considering vaccination/testing requirements should:

  • Consult employment counsel
  • Review current OSHA guidance
  • Consider accommodation obligations
  • Develop clear, compliant policies

Contract and Freelance Work

Q34: Can I work as a freelancer remotely in Louisiana?

Independent contractor/freelance work is generally permissible in Louisiana, subject to:

  • Proper worker classification (see Q10-Q11)
  • Business licensing requirements (if applicable)
  • Tax obligations (self-employment tax, income tax)
  • Industry-specific regulations

Key Considerations:

  • Are you truly independent contractor or misclassified employee?
  • Have you established independent business?
  • Do you have multiple clients?
  • Do you control how work is performed?

⚠️ Classification Critical: Misclassification has serious consequences. If you believe you’re misclassified as contractor when you should be employee, consult:

  • Louisiana Workforce Commission
  • Employment attorney
  • Tax professional

Q35: What’s the difference between remote employee and independent contractor?

This is a legal classification question with significant implications:

Employees Generally:

  • Work under employer control and direction
  • Receive W-2
  • Have taxes withheld
  • May receive benefits
  • Covered by wage and hour laws
  • Covered by workers’ compensation
  • Entitled to unemployment insurance

Independent Contractors Generally:

  • Control how work is performed
  • Receive 1099
  • Pay self-employment tax
  • No benefits (unless contracted)
  • Not covered by most employment laws
  • Responsible for own insurance
  • No unemployment insurance

⚠️ CRITICAL: Classification is not employer’s choice. It’s determined by legal tests based on actual working relationship. Improper classification has serious consequences.

See Part 1 of this guide and consult professionals for proper classification.


Miscellaneous

Q36: Can Louisiana employers hire remote workers in other states?

Generally yes, but this creates multi-state compliance obligations:

Considerations:

  • Registration requirements in other state
  • Payroll tax obligations in other state
  • Unemployment insurance in other state
  • Workers’ compensation in other state
  • Wage and hour law compliance in other state
  • Other state-specific requirements

Best Practices:

  • Consult multi-state employment counsel
  • Work with payroll/tax advisors
  • Register in other states as required
  • Ensure compliance with other states’ laws
  • Document policies and procedures

Some states have restrictive laws making remote hiring more complex.


Q37: Are there industries where remote work is restricted in Louisiana?

Louisiana does not have broad industry-specific restrictions on remote work, but consider:

Licensed Professions:

  • Some professions may require in-state physical presence
  • Licensing requirements may affect remote work across state lines
  • Professional regulations vary by field

Healthcare:

  • Telemedicine regulations may apply
  • HIPAA compliance required
  • State licensing requirements

Legal Services:

  • Bar admission requirements
  • Unauthorized practice of law concerns

Financial Services:

  • Regulatory compliance requirements
  • Security considerations
  • Licensing requirements

Professionals should verify requirements with:

  • Professional licensing boards
  • Industry regulators
  • Professional associations

Q38: How does remote work affect unemployment benefits?

Unemployment insurance eligibility generally depends on:

  • Reason for unemployment
  • Work availability and ability to work
  • Active job search
  • Other statutory requirements

Remote Work Considerations:

  • Remote workers may be eligible for unemployment if separated through no fault
  • Availability for remote work may satisfy availability requirement
  • Job search may include remote positions
  • Geographic restrictions may be relaxed for remote work

Louisiana Unemployment Requirements:

  • File through Louisiana Works
  • Earned required wages in base period
  • Able and available to work
  • Actively seeking work

Contact: Louisiana Workforce Commission – https://www.laworks.net/


Q39: Can remote workers form or join unions in Louisiana?

Yes. Federal labor law (National Labor Relations Act) protects workers’ rights to:

  • Form, join, or assist labor organizations
  • Bargain collectively
  • Engage in concerted activities for mutual aid or protection

These rights apply regardless of work location. Remote workers have same union rights as on-site workers.

Louisiana Right to Work: Louisiana is a “right to work” state, meaning:

  • Employees cannot be required to join union as condition of employment
  • Employees cannot be required to pay union dues
  • Applies to private-sector employment

Source: National Labor Relations Board – https://www.nlrb.gov/


Q40: What records should remote workers keep?

For Tax Purposes:

  • Records of income (pay stubs, 1099s)
  • Home office expenses (if applicable for deductions)
  • Work-related expenses
  • Multiple state tax documentation

For Employment Issues:

  • Timesheets or time records
  • Communication with employer
  • Performance reviews
  • Disciplinary actions
  • Pay records
  • Benefit information

For Workers’ Compensation:

  • Documentation of work location and setup
  • Photographs of workspace
  • Equipment inventory
  • Injury reports

For Unemployment:

  • Reason for separation
  • Job search records
  • Availability for work documentation

Best Practices:

  • Keep organized files
  • Save digital communications
  • Document conversations
  • Maintain for several years
  • Consult professionals about retention requirements

Others

Legal Disclaimer: This guide provides general background information only and does not constitute legal, tax, or professional advice. Employment laws are complex and subject to interpretation. Consult licensed legal counsel and official state agencies for guidance specific to your situation.