Withholding Requirements:

• Register as employer by filing Form COM:101 (Combined Registration/Application/Change Form)
• Employee Allowance Certificate: A-4
• Withholding Method = formula
• Supplemental Rate = 5%

Local Taxes:

County tax rates and collector information here.

Alabama State Unemployment Insurance (SUI):

• Wage Base is $8,000 for 2019 unchanged from 2018
• Rates range from 0.65% to 6.8% 2019 unchanged from 2018
• No Shared Cost Assessment in effect for 2019 and the Employment Security Administrative Enhancement (ESA) of -.0.06%
• New employer use 2.7 for 2019

State Disability Insurance (SDI):

None

State Labor Laws:

Minimum Wage: The Federal minimum wage rate applies.
Termination Pay: No state provision.

New Hire Reporting:

New Hire Unit
649 Monroe Street, Room 3203
Montgomery, AL 36131-0378
Phone: 334-206-6020
Fax: 334-206-6020

Email: newhire@labor.alabama.gov

To file online click here

Remit Withholding for Child Support to:

Alabama Department of Human Resources

Child Support Enforcement Division
P.O. Box 304000
Montgomery, AL 36130-4000

Phone: 334-242-9300
Fax: 332-242-0606
Email: csed@dhr.alabama.gov

To report online click here

Reciprocal states:

None