USA State Taxes

ALABAMA (AL)

 

STATE INCOME TAX (SIT)

Description Amount Effective Date Website Deposit Method / Frequency / Threshold Forms
Wage Withholding Tables  

Alabama Department of Revenue

 

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

My Alabama Taxes (MAT)

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 2020

Alabama Department of Labor

Quarterly Wage Reporting - Upload File Specifications:

Register and File Quarterly reports through eGov

Forms

Determine Liability (Form - SR-2)

UC-CR-4

Employee Deduction None  

New Employment Rate - Standard

(includes 0.06% employment security assessment)

0.65 - 6.8%  
New Employment Rate 2.7%  
Voluntary Contribution Permitted No  

 

 

NEW HIRE REPORTING

Website Frequency / Method Forms

New Hire

 

New Hire Registration

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)

Municipal Occupational Taxes

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 July 2021