Coverage: Same as under federal law.

Rates: 0.15% — 6.2% (2002); 2.7% (standard); industry based if no experience

Taxable Wage Limit: $7,000 for 2001 and 2002

Employee Withholding: None

Administration:

Office of Employment Security
1001 N. Twenty-Third St.
P.O. Box 94050
Baton Rouge, Louisiana 70804
Telephone: 504-925-4215 (Baton Rouge audit office)