BThe Alabama State Agency That Oversees The Collection And Reporting Of State Income Taxes Deducted From Payroll Checks Is:bDepartment Of RevenueIncome Tax DivisionWithholding Tax Section50 North Ripley St.P.O. Box 327480Montgomery, Alabama 36132-7480334-242-1300www.ador.state.al.uswithholdingindex.htmlAlabama Requires That You Use Alabama Form A-4, Employees Withholding Exemption Certificate Instead Of A Federal W-4 Form For Alabama State Income Tax Withholding.Not All States Allow Salary Reductions Made Under Section 125 Cafeteria Plans Or 401(k) To Be Treated In The Same Manner As The IRS Code Allows. In Alabama Cafeteria Plans: Are Not Taxable For Income Tax Calculation; Are Taxable For Unemployment Insurance Purposes. 401(k) Plan Deferrals Are: Not Taxable For Income Taxes; Are Not Taxable For Unemployment Purposes.In Alabama Supplemental Wages Are Taxed At A 5 Flat Rate.You May File Your Alabama State W-2s By Magnetic Media If You Choose To.bThe Alabama State Unemployment Insurance Agency Is:bThe Department Of Industrial Relations649 Monroe StreetMontgomery, Alabama 36131334-242-8990www.dir.state.al.usThe State Of Alabama Taxable Wage Base For Unemployment Purposes Is Wages Up To 8000.00. Alabama Requires Magnetic Media Reporting Of Quarterly Wage Reporting If The Employer Has At Least 250 Employees That They Are Reporting That Quarter.Unemployment Records Must Be Retained In Alabama For A Minimum Period Of Five Years. This Information Generally Includes: Name; Social Security Number; Dates Of Hire, Rehire And Termination; Wages By Period; Payroll Pay Periods And Pay Dates; Date And Circumstances Of Termination.bThe Alabama State Agency Charged With Enforcing The State Wage And Hour Laws Is:bThe Department Of Industrial Relations649 Monroe StreetMontgomery, Alabama 36131334-242-8990www.dir.state.al.usThere Is No Provision For Minimum Wage In The State Of Alabama.There Is Also No General Provision In Alabama State Law Covering Paying Overtime In A Non-FLSA Covered Employer. Alabama State New Hire Reporting Requirements Are That Every Employer Must Report Every New Hire, Rehire And Recall. The Employer Must Report The Federally Required Elements Of:ulliEmployees NameliliEmployees AddressliliEmployees Social Security NumberliliEmployers NameliliEmployers AddressliliEmployers Federal Employer Identification Number (EIN) LiulThis Information Must Be Reported Within 7 Days Of The Hiring Or Rehiring.The Information Can Be Sent As A W4 Or Equivalent By Mail, Fax Or Electronically.There Is A 25.00 Penalty For A Late Report In Alabama.The Alabama New Hire Reporting Agency Can Be Reached At 334-353-8491 Or On The Web At Www.dir.state.al.usnh.htm .Alabama Does Allow Compulsory Direct Deposit But The Employees Choice Of Financial Institution Must Meet Federal Regulation E Regarding Choice Of Financial Institutions. Alabama Has No State Wage And Hour Law Provisions Concerning Pay Stub Information.In Alabama There Are No Statutory Requirements Concerning Pay Frequency Or The Lag Between When The Lag Time Between When The Services Are Performed And When The Employee Must Be Paid.Nor For That Matter Does Alabama Have Legal Provisions Concerning When A Terminated Employee, Voluntary Or Involuntary, Must Be Paid.Deceased Employees Wages Must Be Paid When Normally Due To The Surviving Spouse Or Custodian Of Minor Children.Escheat Laws In Alabama Require That Unclaimed Wages Be Paid Over To The State After One Year. There Is No Provision In Alabama Law Concerning Record Retention Of Abandoned Wage Records.There Is No Provision In Alabama Law Concerning Tip Credits Against State Minimum Wage.In Alabama The Payroll Laws Covering Mandatory Rest Or Meal Breaks Are Only That: Minors Under 16 Must Have 30 Minutes Rest After Five Hours Of Work.There Is No Provision In Alabama Law Concerning Record Retention Of Wage And Hour Records Therefor It Is Probably Wise To Follow FLSA Guidelines.bThe Alabama Agency Charged With Enforcing Child Support Orders And Laws Is:bAlabama Department Of Human ResourcesChild Support Enforcement Division50 Ripley St.Montgomery, AL 36130-1801334-242-9300www.dhr.state.al.uscseddefault.aspAlabama Has The Following Provisions For Child Support Deductions:ulliWhen To Start Withholding? BImmediately After Receipt Of Order.libliWhen To Send Payment? BWithin 7 Days Of Payday.libliWhen To Send Termination Notice? BWithin 7 Days Of Termination.libliMaximum Administrative Fee? B2 Per Month.libliWithholding Limits? BFederal Rules Under CCPA.libulPlease Note That This Article Is Not Updated For Changes That Can And Will Happen From Time To Time.
