USA State Taxes
ALABAMA (AL)
STATE INCOME TAX (SIT)
| Description | Amount | Effective Date | Website | Deposit Method / Frequency / Threshold | Forms |
|---|---|---|---|---|---|
| Wage Withholding | Tables |
Combined Registration / Application as withholding agent is online
|
Monthly EFT >$1000 income tax. Due 15th day of following month Accelerated Monthly Quarterly - Due one month following quarter. Electronic payments of $750 or more |
Forms & Withholding Tax Tables & Instructions Employer's Monthly Return: A-6 Employer's Quarterly Return: A-1
Must use Withholding Exemption Certificate: A-4 |
|
| Supplemental Wage / Bonus Rate | 5.0% |
| Notes: | Employers with active withholding tax accounts reporting no withholding must still submit a zero A-3 form by the end of January. No reciprocal agreement between states. |
STATE UNEMPLOYMENT INSURANCE (SUI)
| Description | Amount | Effective Date | Website | Deposit Method / Frequency / Threshold | Forms |
|---|---|---|---|---|---|
| Maximum Taxable Earnings | $8,000 | Unchanged from 2023 |
Quarterly Wage Reporting - Upload File Specifications: Register and File Quarterly reports through eGov |
Determine Liability (Form - SR-2) UC-CR-4 |
|
| Employee Deduction | None | ||||
|
New Employment Rate - Standard (includes 0.06% employment security assessment) |
0.20 - 5.4% | ||||
| New Employment Rate | 2.7% | ||||
| Voluntary Contribution Permitted | No |
NEW HIRE REPORTING
| Website | Frequency / Method | Forms |
|---|---|---|
|
|
Employers with 5 or more employees must report electronically. May transmit twice monthly, not less than twelve (12) days nor more than sixteen (16) days apart. Less than 5 employees may report electronically or mail/fax copies of W-4's to the New Hire unit. W-4's must have additional notations showing the date the employee began work, and whether the employee was a new hire or recall. If reporting by mail or fax must report within seven days from the date of hire or reemployment. |
NH-1 |
LOCAL WITHHOLDING TAXES
| Description | Amount | Website | Deposit Method / Frequency / Threshold | Forms |
|---|---|---|---|---|
| ALABAMA City and County Occupational Withholding Tax | Varies depending on jurisdiction (30 cities/counties) |
Monthly Quarterly |
Revenue Discovery Systems Monthly Occupational Tax Return Reconciliation of Monthly Returns (14/30 jurisdictions) |
WEBSITES
Disclaimer: This information is for reference only. To ensure accurate set up, we highly recommend that the information is verified with the applicable federal and state/provincial agencies. TimeTrex makes no claims, guarantees, or promises about the accuracy, current status, or completeness of the information provided. In no event shall TimeTrex be liable for any errors or omissions with respect to any resource information.
Last updated Jan 2024