When is source deduction due

Deposited December 8, effective January 1, Bonuses, retroactive increases and lump sum payments. Application of other provisions of federal regulations. A is the employee's notional tax for the year in which the payment is made, and. C is the amount of tax that would be determined under section 4. E is the amount that is the mid-point of the applicable range of remuneration specified in Schedule 1 for the pay period in which the payment falls, and.

F is the maximum number of such pay periods in that year, and. I is the employee's notional remuneration for the year multiplied by the employee's premium rate for that year under the Employment Insurance Act Canada , not exceeding the maximum amount of the premiums payable by the employee for the year under that Act, and.

J is the employee's notional remuneration for the year less the amount for that year determined under section 20 of the Canada Pension Plan multiplied by the employee's contribution rate for the year under that Act or under a provincial plan as defined in section 3 of that Act, not exceeding the maximum amount of such contributions payable by the employee for the year under the plan. Nonresident and part-year resident taxpayers who are required to file a federal individual income tax return are required to file a Louisiana income tax return, ITB , reporting all income earned from Louisiana sources.

The calculation for the ITB requires that a taxpayer report all income from all sources in order to determine a ratio of Louisiana adjusted gross income to Federal adjusted gross income. Only income earned from Louisiana sources, however, is taxed.

Gambling winnings earned in Louisiana is considered to be Louisiana sourced income. A nonresident who received gambling winnings from Louisiana sources and who is required to file a federal income tax return must file a Louisiana return reporting the Louisiana income earned.

If the amount withheld is overpaid, a refund of the difference will be issued or credited to the tax liability for the following year, based upon the taxpayer's return. Military personnel whose domicile home of record is not Louisiana are not required to file a Louisiana income tax return on the wages earned from the military.

Military personnel who earned nonmilitary income from Louisiana sources or whose spouse earned income from Louisiana sources are required to file a Louisiana income tax return reporting the amount of Louisiana income. Nonresident and part-year resident taxpayers use the Tax Computation Worksheet to calculate the amount of Louisiana tax due based on the amount of their Louisiana taxable income. A nonresident individual who is a member of the following associations is considered a professional athlete and is required to electronically file a Louisiana income tax return, ITB-NRA reporting all income earned from Louisiana sources:.

Income from Louisiana sources include compensation for the services rendered as a professional athlete and all income from other Louisiana sources, such as endorsements, royalties, and promotional advertising. The calculation of income from compensation is based on a ratio obtained from the number of Louisiana Duty Days over the total number of Duty Days. Duty Days is defined as the number of days that the individual participated as an athlete from the official preseason training through the last game in which the individual competes or is scheduled to compete.

Nonresident professional athlete taxpayers use the Tax Computation Worksheet to calculate the amount of Louisiana tax due based on the amount of their Louisiana taxable income. The due dates are April 15, July 15, October 15, and January Monthly - Calendar months.

Remittances must be received on or before the 15th day of next month. Up to twice a month. Deductions must be received by the following dates: For remuneration paid in the first 15 days of the month, remittances are due by the 25th day of the same month.

For remuneration paid form the 16th to the end of the month, remittances are due by the 10th day of the following month. No employer may reduce the wage of the employee to pay for uniforms. This includes any costs associated with the purchase, use, rental or cleaning or repair of a uniform, or any other special article of wearing apparel that an employee is required to wear during the their hours of work.

If an employer deducts earnings for Personal Protective Equipment PPE , this would fall under Deductions and Earnings section 12 c and requires the written authorization of the employee. Under the Occupational Health and Safety Code , employers are required to provide respiratory protective equipment to workers when needed.

For other types of PPE, employers must ensure that workers use the equipment i. In practice, employers often pay for all PPE. In some industries such as construction where workers sometimes switch between employers frequently, workers are often expected to provide their own safety boots, hard hats and work gloves. Faulty work includes any act or omission of an employee which results in a loss to an employer.

This includes access by the employer or their representative, other employees, or customers.