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<b>Payroll Alabama, Unique Aspects of Alabama Payroll Law and Practice</b> The Alabama State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is: Department of Revenue Income Tax Division Withholding Tax Section 50 North Ripley St. P.O. Box 327480 Montgomery, Alabama 36132-7480 334-242-1300 www.ador.state.al.us/withholding/index.html Alabama requires that you use Alabama form "A-4, Employee's 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. The Alabama State Unemployment Insurance Agency is: The Department of Industrial Relations 649 Monroe Street Montgomery, Alabama 36131 334-242-8990 www.dir.state.al.us/ The State of Alabama taxable wage base for unemployment purposes is wages up to 00.00. 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. The Alabama State Agency charged with enforcing the state wage and hour laws is: The Department of Industrial Relations 649 Monroe Street Montgomery, Alabama 36131 334-242-8990 www.dir.state.al.us/ There 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:
About the Author: Charles J. Read, CPA has been in the payroll, accounting and tax business for 30 years, the last fifteen in private practice. Mr. Read is the author of "Tax and Accounting Issues in Forming a New Business." To find professional payroll services at a budget price go to www.payrollonabudget.com a paperless payroll company. For a full service payroll bureau with CPA's on staff visit www.CustomPayroll.com . See an excerpt of Mr. Read's interviews from William Shatner's "Heartbeat of America" television show on the web sites linked above.
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