reglab/statecodes huggingface dataset:
Alabama Administrative Code › Title 480 - ALABAMA DEPARTMENT OF LABOR › Chapter 480-4-2 - TAX › Section 480-4-2-.16 - General Reports

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Reports and
			 Instructions. Every employing unit shall make such reports as the Director may
			 require, and shall comply with instructions printed upon any report form issued
			 by the Director pertaining to the preparation and return of such report. (See
			 Rule 480-4-1-.07.)
(2) Employing Units required to File Report
			 to Determine Liability. Each employing unit engaged in doing business in the
			 State of Alabama on or after January 1, 1944, shall file a report to determine
			 liability with the Unemployment Compensation Agency on a form supplied by the
			 Department. Every employing unit which subsequently begins business in the
			 State of Alabama in any manner whatsoever, whether by succession to a business
			 already being operated, by starting a new business, by change in partnership,
			 or otherwise, shall, within 20 days after beginning such business, inform the
			 Department of that fact, request the report to determine liability, and make
			 and file the report as required.
(3) Change in Status. Every subject employer
			 who shall sell, convey, or otherwise dispose of his business, or all or any
			 substantial part of the assets thereof, or who shall cease business for any
			 reason, whether voluntarily or by being in bankruptcy, or otherwise, shall
			 immediately report such fact, in writing, to the Director, stating the name and
			 address of the person, firm or corporation to whom such business, or all or any
			 substantial part of the assets thereof, shall have been sold, conveyed or
			 otherwise transferred, and in cases of bankruptcy, receivership or similar
			 situations, such employer shall report the name and address of the trustee,
			 receiver, or other official placed in charge of the business. Upon the death of
			 any employer, such report shall be made by his personal representative upon his
			 appointment by the court. In the event no personal representative is appointed,
			 such report shall be made by the heir, or heirs, succeeding to the interest of
			 the employer. In the event of a dissolution of partnership or joint venture,
			 such report shall be made by the former partners or joint
			 adventurers.
(4) For the purpose of
			 paragraph (3) of this rule, "substantial" part of a business shall be any
			 identifiable part which, if considered alone, would constitute the employing
			 unit an employer subject to the provisions of the unemployment compensation
			 law.
Author:
Curtis C. Hall
Statutory Authority:
Code of Ala.
				  1975
, §
										25-2-7,
				  25-2-8 and
				  25-4-111.
Alabama Administrative Code › Title 480 - ALABAMA DEPARTMENT OF LABOR › Chapter 480-4-2 - TAX › Section 480-4-2-.17 - Contribution Payments, Reimbursement Payments And Reports

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Payments of contributions or payments in
			 lieu of contributions required under the unemployment compensation law shall be
			 submitted by each employer with contribution reports and wage earning reports
			 in accordance with the provisions of this rule. Payments shall be made as
			 described in subsection (a),(b), and (c) below, under this Section (1):
(a) Acting under the provisions of
Code of Ala. 1975
, §
									14-1-23, the Alabama Department of
			 Industrial Relations here by establishes a requirements that payments of
			 $25,000 or more shall be made by electronic funds transfer through the use of
			 an Automated Clearing House debit transaction.
(b) Employers filing electronic or
			 Interactive Voice Response System contribution and wage reports under the
			 provisions of the Department of Industrial Relations Administrative code
			 480-4-2-.32 shall make payments
			 by electronic funds transfer through the use of an Automatic Clearing House
			 debit transaction.
Alabama Administrative Code › Title 480 - ALABAMA DEPARTMENT OF LABOR › Chapter 480-4-2 - TAX › Section 480-4-2-.18 - Filing Of Surety Bond, Cash Deposit Or Interest Bearing Deposit For Non-Profit Organizations

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The
			 Department shall require a surety bond, cash deposit or interest bearing
			 deposit from non-profit organizations electing to make payments in lieu of
			 contributions. The surety shall not be in excess of the rate prescribed in
Code of Ala. 1975
, §
								25-4-51(b)(7) a.
			 nor less than 0.5 percent of the past year's payroll as defined therein (if
			 there was no payroll, then the estimated payroll for the current year) as
			 determined by the Unemployment Compensation Agency.
(2) Certain factors shall be taken into
			 consideration in determining the rate. These include, but shall not be limited
			 to:
(a) The turnover rate and the amount of
			 seasonal employment.
(b) The method
			 of financing the non-profit organization and the prospects for continued
			 financing.
(c) The cash
			 reserve.
(d) Capital
			 investments.
(e) Other factors that
			 would indicate the actual cost of paying unemployment benefits to former
			 employees and the ability of the non-profit organization to pay such cost
			 promptly.
Alabama Administrative Code › Title 480 - ALABAMA DEPARTMENT OF LABOR › Chapter 480-4-2 - TAX › Section 480-4-2-.19 - Employer Responsibilities

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
Posting of Notices and Notifications
Every employer (including every employing unit which has, with
				the approval of the Secretary, become an employer by election under the
				provisions of the law) shall provide notification of the potential availability
				of unemployment benefits to individual employees at the time of their
				separation from employment. Notices to the employees may be made by letter,
				email, text message, or flyer, and must contain the following
				information:
Employer Notification to Employees of the Availability of
				Unemployment Compensation
Unemployment Insurance (UI) benefits are available to workers
				who are unemployed and who meet the requirements of Alabama UI eligibility
				laws. You may file a UI claim in the first week that employment stops, or work
				hours are reduced.
For assistance or more information about filing a UI claim
				visit
www.labor.alabama.gov
You will need to provide the Alabama Department of Labor's UI
				division with the following information in order for the state to process your
				claim:
1. Your full legal
			 name;
2. Your Social Security
			 Number; and
3. Your authorization
			 to work (if you are not a US Citizen or resident).
To file a UI claim by phone, call: 1-866-234-5382 To file a UI
				claim online, visit:
https://continuedclaims.labor.alabama.gov
If you have questions about the status of your UI claim, you
				can call the Alabama Department of Labor at 1-800-361-4524 or check your claim
				status online at
https://uiclaimstracker.labor.alabama.gov
Every employer shall additionally post and maintain printed
				notices to its workers informing them that it is liable for contributions under
				the Alabama Unemployment Compensation Law and has been so registered by the
				Secretary. Such notices shall be furnished by the Secretary in such numbers as
				he/she may determine to be necessary and shall be posted and maintained in
				conspicuous places near the actual location where the workers' services are
				performed. Such notices shall also include information as to the workers'
				rights to benefits and instructions as to the procedure for registering for
				work and for filing claims for benefits. No such notice shall be posted or
				maintained by any person or employing unit to whom an unemployment compensation
				account number has not been assigned by the Secretary or who has ceased to be
				an employer.
Alabama Administrative Code › Title 480 - ALABAMA DEPARTMENT OF LABOR › Chapter 480-4-2 - TAX › Section 480-4-2-.20 - Successorship Or Merger Of Non-Profit Employers

Current through Register Vol. 42, No. 9, June 28, 2024
(1) When two non-profit employers merge, one
			 being a Contributing employer (NT) and the other a reimbursing employer (NR)
			 and the surviving entity is the contributing employer, the following will
			 occur:
(a) The surviving entity will remain
			 in its contributory status so long as it elects to do so under the provision of
Code of Ala. 1975
, §
									25-4-51(a)(3).
(b) The wage records of the merging
			 reimbursing employer prior to the merger will be changed to reflect the change
			 from a reimbursing to contributory account.
(c) The employment experience of the merging
			 account will be combined with and considered in computing the tax rate for the
			 surviving entity at the next rate computation time.
(d) Benefit costs in connection with any
			 claim being paid at the time of the merger based on wages with the reimbursing
			 employer prior to the merger will be continued on a reimbursable basis and will
			 be the responsibility of the surviving entity.
(e) Any claim filed after the effective date
			 of the merger will be handled as if the wages had been earned with a
			 contributory employer.
Alabama Administrative Code › Title 480 - ALABAMA DEPARTMENT OF LABOR › Chapter 480-4-2 - TAX › Section 480-4-2-.21 - Wages And Value Of Remuneration Other Than Cash

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
Code of Ala.
			 1975
, §
								25-4-16 of the law defines wages
			 as "every form of remuneration paid or received for personal services including
			 the cash value of any remuneration paid in any medium other than cash. The
			 reasonable cash value of remuneration paid in any medium other than cash shall
			 be determined in accordance with rules prescribed by the Director."
(2) Board, lodging, and any other forms of
			 payment received or payable as remuneration for services performed by an
			 employee, in addition to or in lieu of money payments, constitute wages. When
			 deductions from cash payment for services have been made because partial
			 payment was made other than in cash, the original full wage amount due shall
			 constitute wages.
(3) The Director
			 shall determine or approve the reasonable cash value of all payments in kind,
			 and the cash value as so determined or approved shall be used for purposes of
			 all contributions and benefit determinations.
(4) If a reasonable cash value for such
			 board, lodging, or other payment is agreed upon in any contract of hire,
			 expressed or implied the amount so agreed upon, if more than rates prescribed
			 by the Director, shall be deemed the value of such board, lodging, or other
			 payment in no case shall the reasonable cash value be less than the board and
			 lodging rates prescribed herein.
(5) Until and unless in a given case a rate
			 for board and lodging is determined to be otherwise by the Director, board and
			 lodging furnished in addition to money wages, shall be deemed to have not less
			 than the following reasonable cash value:
(a)
			 Full board and room weekly...... $63.00
(b) Meals,
per week............................ 42.00
per meal............................ 2.00
(c) Lodging,
per week............................ 21.00
per day............................. 3.00
(d) The value of meals furnished an employee
			 by an employer on the premises of an employer for its convenience is not
			 "wages" and not reportable as such.
(e) The value of lodging furnished an
			 employee by an employer for its convenience and as a condition of employment is
			 not "wages" and not reportable as such.
Alabama Administrative Code › Title 480 - ALABAMA DEPARTMENT OF LABOR › Chapter 480-4-2 - TAX › Section 480-4-2-.22 - Group Accounts

Current through Register Vol. 42, No. 9, June 28, 2024
(1) For
			 the purpose of
Code of Ala. 1975
, §
								25-4-51(b) (9),
			 Alabama Unemployment Compensation Law, two or more eligible employers with
			 substantial common interest may file a joint written application for
			 establishment of a group account. The written application shall identify the
			 various members of the group and a group representative to act as agent for the
			 group and shall be accompanied by written proof of action by the ruling body of
			 each member. If the application is approved, the Director shall establish the
			 group account in accordance with the provisions of
Code of Ala.
			 1975
, §
								25-4-51(b)(9).
(2) New members may be added to, and active
			 members may withdraw from, such group account, with approval of the Director,
			 upon written application duly filed.
(3) The representative, acting as agent for
			 the members of such group account, shall be responsible for dealing with the
			 Director relative to obligations of each member under the law making all
			 payments to the Director, and all notices and statements from the Director as
			 required in said law sent to said representative shall be deemed to have been
			 sent to any member of the group to whom it might relate.
(4) Any surety bond or cash deposits required
			 to be furnished by the provisions of
Code of Ala.
			 1975
, §
								25-4-51(b)7 of
			 the Alabama Unemployment Compensation Law shall be for the group and the amount
			 thereof shall be determined in the same manner as it provided in Rule
			 480-4-2-.18.
W. R. Hartin
Statutory Authority:
Code of Ala.
				  1975
, §
										25-2-7,
				  25-2-8 and
				  25-4-111.
Alabama Administrative Code › Title 480 - ALABAMA DEPARTMENT OF LABOR › Chapter 480-4-2 - TAX › Section 480-4-2-.24 - Appointment Of Hearings Officer On Contested Tax Cases

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The appointment of a hearing officer in
			 tax matters shall be in accordance with Rule
			 480-1-1-.05.
(2) The proceedings on any contested tax
			 matters before a hearings officer shall be presented and heard generally in the
			 manner prescribed in rules
			 480-1-4-.06 through
			 480-1-4-.09.
(3) The decision and subsequent appeal rights
			 shall be in accordance with the
Code of Ala. 1975
,
			 §§
								25-4-54(c)(4),
			 25-4-54(h),
			 25-4-97 and
			 25-4-134.
Author:
George Cocoris
Statutory Authority:
Code of Ala.
				  1975
, §§
										25-2-7,
				  25-2-8 and
				  25-4-111.
Alabama Administrative Code › Title 480 - ALABAMA DEPARTMENT OF LABOR › Chapter 480-4-2 - TAX › Section 480-4-2-.25 - Agents, Other Individuals Or Firms Representing Employers In Unemployment Compensation Matters

Current through Register Vol. 42, No. 9, June 28, 2024
(1) An agent,
			 tax practitioner, accounting firm, attorney, or any other firm or individual
			 that represents or intervenes on behalf of an employer in any unemployment
			 compensation matter shall have on file with this department:
(a) A notarized Power of Attorney,
			 or
(b) A letter of documentation
			 from the employer.
(c) These
			 documents must contain the following:
1. The
			 employer's full trade name, address and assigned account number.
2. The name and address of the agent or firm
			 representing the employer. If an employer or a representative of a firm is
			 covered by Alabama law, the assigned account number shall be
			 included.
3. A statement that such
			 agent or firm is duly authorized to represent the employer. If not a general
			 authorization, the limitation of authority or the areas or activities covered
			 by the authorization must be stated.
4. The signature of the employer.
Alabama Administrative Code › Title 480 - ALABAMA DEPARTMENT OF LABOR › Chapter 480-4-2 - TAX › Section 480-4-2-.26 - Termination Of Employer Accounts

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Once an employing unit is determined
			 liable it shall remain liable until it is terminated under one of the
			 provisions provided by law:
(a) Approval of a
			 written request from the employer for termination of coverage.
(b) Employment ceases due to the transfer of
			 his business to a successor-in-interest.
(c) As of a January 1 following two (2)
			 consecutive calendar years during which the employer employed no individuals in
			 covered employment.
An employer who has no employees or payroll temporarily or has
				ceased to operate his business will not be terminated unless one of the above
				criteria is met but can, be administratively inactivated upon the
				recommendation by the department or upon the written request of the employer.
				Upon the determination and approval of the recommendation or request, the
				department shall notify the employer by written notice sent to his last known
				address of record. The notice shall inform the employer of his inactive status,
				that no quarterly reporting forms will be forthcoming, and he is to notify the
				Department immediately should he resume paying wages in Alabama. If, at any
				time prior to termination of coverage, an inactive account is found to have
				paid wages employed individuals in any quarter which causes the termination
				criteria not to have been met, such employer account shall be reactivated
				(reassigned) with a contribution rate computed by the department. The employer
				shall be sent a written notice of his reactivation (reassignment) and
				contribution rate to his address of record. All appropriate quarterly reports
				and contributions will be obtained.
Alabama Administrative Code › Title 480 - ALABAMA DEPARTMENT OF LABOR › Chapter 480-4-2 - TAX › Section 480-4-2-.27 - Employer Elections To Cover Multistate Workers

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Arrangement. The following rule shall
			 govern the Alabama Unemployment Agency in its administrative cooperation with
			 other states subscribing to the Interstate Reciprocal Coverage Arrangement,
			 hereinafter referred to as the Arrangement.
(2) Definitions. As used in this regulation,
			 unless the context clearly indicates otherwise:
(a) Agency means any officer, board,
			 commission or other authority charged with the administration of the
			 Unemployment Compensation law of a participating jurisdiction;
(b) Interested jurisdiction means any
			 participating jurisdiction to which an election submitted under this regulation
			 is sent for its approval; and "interested agency" means the agency of such
			 jurisdiction;
(c) Jurisdiction
			 means any State of the United States, the District of Columbia, Puerto Rico and
			 the Virgin Islands or with respect to the Federal Government, the coverage of
			 any Federal unemployment compensation law;
(d) Participating jurisdiction means a
			 jurisdiction whose administrative agency has subscribed to the arrangement and
			 whose adherence thereto has not terminated.
(e) Services "customarily performed" by an
			 individual in more than one jurisdiction means services performed in more than
			 one jurisdiction during a reasonable period, if the nature of the services
			 gives reasonable assurance that they will continue to be performed in more than
			 one jurisdiction or if such services are required or expected to be performed
			 in more than one jurisdiction under the election.
Alabama Administrative Code › Title 480 - ALABAMA DEPARTMENT OF LABOR › Chapter 480-4-2 - TAX › Section 480-4-2-.28 - Credit For Rehire Of Former Employees

Current through Register Vol. 42, No. 9, June 28, 2024
The law provides for certain credits to employer's benefit wage
				records because of reemployment by such employers of their former employees who
				have drawn unemployment compensation benefits. Any employer claiming a credit
				to his benefit wage record because of his reemployment of a former employee,
				shall file a notice on Form UC-213. Form UC-213 must be fully completed and
				filed with the Experience Rating Section, Department of Industrial Relations,
				649 Monroe Street, Montgomery, Alabama 36130, and must be received timely as
				provided in
Code of Ala. 1975
, §
								25-4-54(c)(3) as
				amended. A receipt for Form UC-213 will be furnished to the employer upon
				request.
Author:
Rex Granger
Statutory Authority:
Code of Ala.
				  1975
, §§
										25-2-7,
				  25-2-8,
				  25-4-111.
Alabama Administrative Code › Title 480 - ALABAMA DEPARTMENT OF LABOR › Chapter 480-4-2 - TAX › Section 480-4-2-.29 - Back Pay Awards

Current through Register Vol. 42, No. 9, June 28, 2024
If a worker who has been wrongfully separated from a job is
				reinstated to that job retroactively and is paid wages for that period in which
				he was separated, the following actions are provided:
(a) The amount of back pay is defined as
			 "wages" in
Code of Ala. 1975
, §
								25-4-16. For tax payment and
			 reporting purposes this payment is to be reported during the quarter it is paid
			 and taxes paid thereon in the same manner as wages paid to other workers during
			 that quarter. This provision applies only to back pay awards made on or after
			 May 28, 1980, except those ordered prior to that date by a court or the
			 National Labor Relations Board (NLRB).
1. If
			 the worker receiving back pay has been paid unemployment benefits for any week
			 during the period covered, the amendment to
Code of Ala.
			 1975
, §
									25-4-78(8)
			 requires:
(i) The claim be reopened, even
			 after the end of the benefit year and a redetermination be issued assessing a
			 disqualification for each week of unemployment falling within the award period,
			 under
Code of Ala. 1975
, §
										25-4-77, as "not unemployed." This
			 of course is an appealable determination.
(ii) The amount of benefits paid during the
			 disqualification period be determined, an overpayment established in that
			 amount and the employer advised of the amount. The employee (claimant) must
			 also be notified. This, again, is appealable.
(iii) The employer making the payment must
			 deduct the amount of the overpayment from the payment and immediately transmit
			 that amount to the Department, except in those cases resulting from action by
			 the National Labor Relations Board.
(iv) The amount of restitution must be
			 credited against the overpayment and the claimant's MBA restored.
(v) Benefit wage or benefit cost charges to
			 the employer's experience rating or reimbursement account will be removed and
			 credit applied in the year and quarter in which the restitution of the
			 overpayment is received.
Alabama Administrative Code › Title 480 - ALABAMA DEPARTMENT OF LABOR › Chapter 480-4-2 - TAX › Section 480-4-2-.30 - Charging And Non-Charging Benefit Wages

Current through Register Vol. 42, No. 9, June 28, 2024
(1) With respect to the provisions of
Code of Ala. 1975
, §
								25-4-16, Wages;
Code
			 of Ala. 1975
, §
								25-4-51, Rate of Contributions;
Code of Ala. 1975
, §
								25-4-54, Contribution rates for
			 employers chargeable with benefit wages; and
Code of Ala.
			 1975
, §
								25-4-78, Disqualification for
			 Benefits, of the Alabama Unemployment Compensation Law, every employer shall be
			 charged or non-charged with benefit wages in accordance with above statutes. In
			 addition to those categories of employers specifically identified, benefit wage
			 charges shall be made against covered Alabama employers in those cases where
			 former employee-claimants are paid benefits, based on Alabama wages, by another
			 state, hereinafter called the "paying state" under the combined wage
			 arrangement.
(a) Contributory (Tax Rate)
			 Employers.
1. Employers paying contributions
			 to the Fund on a tax rate basis shall be charged with benefit wages resulting
			 from claims paid by the paying state under the combined wage arrangements on
			 the same basis as if the benefits had been paid by the State of Alabama, except
			 as set out below.
2. Contributory
			 employers shall be non-charged for benefit wages under the following
			 circumstances:
(i) If benefits would have
			 been denied the claimant had the claim been filed in Alabama either due to
			 monetary ineligibility or because of an applicable disqualification under the
			 provision of
Code of Ala. 1975
, §
											25-4-78(b),
			 78(c)(1), 78(c)(2) of the Alabama Unemployment Compensation Law.
(ii) For fifty (50) percent of the benefit
			 wages if the claimant would have been assessed a disqualification under the
			 provisions of
Code of Ala. 1975
, §
											25-4-78(c)(3) of
			 the Alabama Unemployment Compensation Law.
Alabama Administrative Code › Title 480 - ALABAMA DEPARTMENT OF LABOR › Chapter 480-4-2 - TAX › Section 480-4-2-.31 - Adjustments Or Refunds Of Employer And Employee Contributions

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Any adjustment
			 or refund of contributions, interest and/or penalties, shall be made in
			 accordance with the provisions of
Code of Ala. 1975
,
			 §
								25-4-137(a)(b)(c).
(2) Any application by an individual employee
			 for refund of excess employee contributions paid to the Alabama Unemployment
			 Compensation Agency shall be received within 4 calendar years after the
			 calendar year for which the refund is requested.
(3) Forms for applying for a refund of
			 employee contributions are available from the Alabama Unemployment Compensation
			 Agency upon request.
Author:
Curtis C. Hall
Statutory Authority:
Code of Ala.
				  1975
, §
										25-2-7,
				  25-2-8 and
				  25-4-111.
Alabama Administrative Code › Title 480 - ALABAMA DEPARTMENT OF LABOR › Chapter 480-4-2 - TAX › Section 480-4-2-.32 - Contribution And Wage Reporting Electronically

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Every employer subject to the provisions
			 of the Alabama Unemployment Compensation Law with 5 or more employees covered
			 by the Law shall submit the quarterly contribution and wage report required by
			 the Law electronically (online internet filing, internet file transfer/upload),
			 in lieu of paper, beginning with the report for the quarter ending June 30,
			 2008.
(2) Every employer subject to
			 the provisions of the Alabama Unemployment Compensation Law with 4 or less
			 employees covered by the Law shall submit the quarterly contribution and wage
			 report required by the Law by phone (Interactive Voice Response System) or
			 internet in lieu of paper, beginning with there port for the quarter ending
			 June 30, 2009.
(3) Applicability.
(a) The determination of the applicability of
			 this rule to a subject employer on the effective date of this rule shall be
			 made by examining the number of employees reported on the quarterly wage
			 reports for the previous fiscal year (July 1 through June 30).
1. If any of the previous fiscal year (July 1
			 through June 30) quarterly wage reports reported 25 or more employees, the
			 employer shall be subject to this rule.
2. Any subject employer not reporting during
			 the previous fiscal year (July 1 through June 30), or not reporting 5 or more
			 covered employees during the previous fiscal year (July 1 through June 30),
			 shall become subject to this rule, effective with the quarterly wage report
			 following the first quarterly wage report subsequent to the end of the previous
			 fiscal year (July 1 through June 30) on which 5 or more covered employees were
			 reported.
Alabama Administrative Code › Title 480 - ALABAMA DEPARTMENT OF LABOR › Chapter 480-4-2 - TAX › Section 480-4-2-.33 - Penalty Rate

Current through Register Vol. 42, No. 9, June 28, 2024
The Alabama Department of Industrial Relations is cognizant
				that a minor mathematical error by a taxpayer can result in assessment of the
				penalty rate. In some cases, this could result in the imposition of a penalty
				severely disproportionate to the event which caused the penalty to be assessed.
				Therefore, for the purposes set out under the provisions of
Code of
				Ala. 1975
, §
								25-4-54(a)(5)(b)
				1992, the term monies shall be defined as an amount in excess of $20.00 and
				shall not include interest or penalty.
Author:
Frank Marsh, General
				Counsel
Statutory Authority:
Code of Ala.
				  1975
, §§
										25-2-7,
				  25-2-8,
				  25-4-111.
Alabama Administrative Code › Title 480 - ALABAMA DEPARTMENT OF LABOR › Chapter 480-4-2 - TAX › Section 480-4-2-.34 - Common Ownership Acquisitions

Current through Register Vol. 42, No. 9, June 28, 2024
(1) In the case of liable existing entities
			 where common ownership exist and there is a transfer of employees between
			 entities, master and sub-unit accounts will be established and rates
			 merged.
(2) Where there is common
			 ownership and one existing liable company and another smaller company is formed
			 from the initial company, wage transcripts will not be accepted. Master and
			 sub-unit accounts will be established and the rates merged.
(3) Where common ownership exists in the case
			 of a partial successor that is found to be a full-successor and the predecessor
			 company will remain active, a master sub-unit account will be established and
			 both companies will receive the rate of the predecessor company.
(4) In the case of a full successor between
			 two liable companies with common ownership which occurs any time after the
			 first day of the year, the remaining successor account will receive a new
			 account number and the rates are merged where the rates differ. Where there is
			 an acquirement of an existing liable company and a new company will be formed
			 from that acquirement, the rate of the predecessor passes to the successor and
			 a new account is assigned.
Authors:
Jo Doyal, Experience Rating Section;
				  Marcia Davis, Status Unit
Statutory Authority:
Code of Ala.
				  1975
, §§
										25-2-7,
				  25-2-8,
				  25-4-8,
				  25-4-111.
Alabama Administrative Code › Title 480 - ALABAMA DEPARTMENT OF LABOR › Chapter 480-4-3 - BENEFITS › Section 480-4-3-.07 - Social Security Number Required For Processing A Claim

Current through Register Vol. 42, No. 9, June 28, 2024
(1) In order for a
			 claim for unemployment benefits to be processed the law requires the claimant
			 to furnish the Unemployment Compensation Agency his/her correct social security
			 number. The social security number provided by the claimant shall be verified
			 using a cross-match system with the Social Security Administration.
(2) Should there be a discrepancy between the
			 social security number or related information provided by the claimant and the
			 information on file with the Social Security Administration, the individual's
			 social security number should be verified from the individual's social security
			 card and a government issued photo identification.
(3) If, upon request by Agency
			 representative, the individual cannot produce any document verifying his/her
			 social security number, the Unemployment Compensation Agency data files may be
			 used to verify the claimant's base period employment and wages. If this means
			 of verification is used, the claimant shall provide some form of positive
			 personal identification acceptable to the Agency.
(4) If the individual fails to abide by this
			 rule, the individual's claim for unemployment benefits cannot be
			 processed.
Author:
Hoyt Russell, Director Unemployment
				  Compensation Division
Statutory Authority:
Code of Ala.
				  1975
, §§
										25-2-7,
				  25-2-8,
				  25-4-111.
Alabama Administrative Code › Title 480 - ALABAMA DEPARTMENT OF LABOR › Chapter 480-4-3 - BENEFITS › Section 480-4-3-.09 - Claims And Registration For Individuals Located In Isolated Areas (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Authors:
John B. Benton, James H.
				  Armstrong
Statutory Authority:
Code of Ala.
				  1975
, §§
										25-2-7,
				  25-2-8,
				  25-4-111.
Alabama Administrative Code › Title 480 - ALABAMA DEPARTMENT OF LABOR › Chapter 480-4-3 - BENEFITS › Section 480-4-3-.10 - Mass Separation

Current through Register Vol. 42, No. 9, June 28, 2024
The employer shall notify the Unemployment Compensation Call
				Center Operations as soon as the date of the mass separation and the number of
				workers involved is determined, and in no event later than the date of the
				actual separation.
Author:
Hoyt Russell, Director, Unemployment
				  Compensation Div.
Statutory Authority:
Code of Ala.
				  1975
, §§
										25-2-7,
				  25-2-8,
				  25-4-111.
Alabama Administrative Code › Title 480 - ALABAMA DEPARTMENT OF LABOR › Chapter 480-4-3 - BENEFITS › Section 480-4-3-.11 - Claims For Partial Unemployment

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Employer Responsibility in the Initiation
			 of a Claim for Partial Benefits.
(a) On the
			 normal or customary payday for the pay period in which occurs the first week a
			 worker has earnings less than approximately seventy percent of his/her usual
			 weekly earnings and less than the highest allowable weekly benefit for total
			 unemployment, an employer shall give such worker a "Worker's Claim for Partial
			 Benefits," setting forth the information required of the employer thereon. If
			 the worker completes and returns the form to his/her employer, the employer
			 with five (5) or more employees shall promptly file the claim for partial
			 unemployment benefits electronically through the internet; or by any filing
			 method approved by the Alabama Department of Labor unless a waiver is granted
			 by the Unemployment Compensation Director or his designee.
(b) When an employer first files a claim for
			 partial benefits for a worker, the Alabama Department of Labor shall promptly
			 notify the worker named therein of his/her potential right to benefits and
			 shall notify the employer of the worker's weekly benefit amount for total
			 unemployment (which shall be the partial earnings limit) and benefit year
			 beginning date. Upon receipt thereof, each employer shall record upon the
			 payroll records the weekly benefit amount and benefit year beginning
			 date.
(c) Employers with five (5)
			 or more employees may electronically file a partial claim for his workers for
			 as many as three (3) consecutive weeks during which the employee has no
			 earnings but the employer does not wish to terminate them. If the employer
			 desires to continue filing partial claims with no earnings beyond the three
			 weeks, authority must be requested by e-mail, letter or memorandum addressed to
			 the Unemployment Compensation Director. The request should contain complete
			 justification for continuing to file partial claims.
(d) A waiver request must be submitted in
			 writing and include the business name and address, state unemployment account
			 number, Federal Identification Number, number of employees and state the
			 reason(s) why a method other than the prescribed method is necessary. No waiver
			 may be granted for a period longer than 1 year. Employers with less than 5
			 employees do not need to request a waiver as they may report by non-electronic
			 means but are encouraged to file electronically.
Alabama Administrative Code › Title 480 - ALABAMA DEPARTMENT OF LABOR › Chapter 480-4-3 - BENEFITS › Section 480-4-3-.12 - Weeks Of Unemployment And Weeks Of Disqualification

Current through Register Vol. 42, No. 9, June 28, 2024
(1) An individual's week of total or
			 part-total unemployment shall consist of the calendar week period for which
			 he/she first files a claim for benefits and thereafter each calendar week for
			 which he/she files claim certifications, all in accordance with Rule
			 480-4-3-.08.
(2) Week of Disqualification.
(a) With respect to acts and periods of
			 disqualification under Code of Ala. 1975, §
									25-4-4, Alabama Unemployment
			 Compensation Law, which occur or commence before any week of unemployment has
			 commenced, "week" means the calendar week in which the disqualifying act or
			 event occurs.
(b) If the act on
			 which the disqualification is based occurs during a continuous period of
			 unemployment with respect to which or a part of which a claim has been
			 previously filed, a "week" means the seven consecutive day period beginning
			 with the same day of the week as the weekly period established by such
			 claim.
Alabama Administrative Code › Title 480 - ALABAMA DEPARTMENT OF LABOR › Chapter 480-4-3 - BENEFITS › Section 480-4-3-.13 - Predetermination Fact-Finding Interview

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The Unemployment Compensation Agency
			 shall at the request of either the employer or the claimant, conduct a
			 predetermination fact-finding interview. Where an employer replies timely to a
			 Request for Separation Information and raises a disqualifying issue as set
			 forth in
Code of Ala. 1975
, §
								25-4-78, the Agency may at its own
			 discretion conduct a predetermination fact-finding interview after providing
			 reasonable notice to both the claimant and the employer at the last known
			 address of each.
(2) Such
			 predetermination interview shall afford each party an opportunity to present
			 relevant information and shall be conducted informally and shall not be
			 restricted to the taking of evidence in the traditional judicial sense. Neither
			 attendance nor non-attendance at said proceeding shall adversely affect any
			 party's appeal rights under the law.
(3) Due to the requirement that benefits be
			 paid promptly when due, postponement will be granted only in exceptional
			 circumstances. Claimant's request for postponement or continuance will be
			 granted only whenever it appears that such action is necessary in order for
			 him/her to establish his/her claims for benefits.
Author:
John B. Benton
Statutory Authority:
Code of Ala.
				  1975
, §§
										25-2-7,
				  25-2-8,
				  25-4-111.
Alabama Administrative Code › Title 480 - ALABAMA DEPARTMENT OF LABOR › Chapter 480-4-3 - BENEFITS › Section 480-4-3-.14 - Payment Of Benefits To Interstate Claimants

Current through Register Vol. 42, No. 9, June 28, 2024
(1) This rule shall govern the Alabama
			 Department of Labor in its administrative cooperation with other States
			 adopting a similar regulation for the payment of benefits to interstate
			 claimants. For more detailed instructions, see ETA Handbook 392.
(a) Registration for Work.
1. An interstate claimant will be considered
			 as registered for work if the claimant is registered for work in the Agent
			 State in the same way and to the same extent as the Agent State's intrastate
			 claimants.
2. The detailed
			 instructions regarding work search requirements are found in the ETA Handbook
			 392, Section I, Subsection 12 and 13, and are not repeated here for
			 brevity.
Alabama Administrative Code › Title 480 - ALABAMA DEPARTMENT OF LABOR › Chapter 480-4-3 - BENEFITS › Section 480-4-3-.15 - Availability For Work

Current through Register Vol. 42, No. 9, June 28, 2024
(1) This
			 rule does not attempt to set hard and fast specifics as to what constitutes
			 availability that could apply to each conceivable circumstance that might
			 arise, but rather, to provide a standard of interpretation in certain specific
			 areas as set out below.
In all cases under this rule the individual circumstances must
				be carefully investigated, and the judgment made on the basis of those
				circumstances. The relevant facts and the reason for any decision should be
				documented and placed in the claimant's file. The burden of proof of
				availability rests with the claimant.
(2) Availability for work contemplates on the
			 part of the claimant a voluntary, full, and conscientious exposure to possible
			 job opportunities either at a locality where wages on which a claim is based
			 were earned or at a locality where it may reasonably be expected that work for
			 which the claimant is qualified by previous training or experience may be
			 available. The claimant must show a good faith effort to find such work as
			 could reasonably be expected of an individual who desires work. Registration at
			 an employment office alone does not establish that a claimant is available for
			 suitable work. A thorough coverage of suitable employment possibilities is
			 contemplated. This will vary widely among groups of claimants, being influenced
			 by such factors as local hiring practices, labor market conditions (commute
			 distance and cost, wage rates, prospects of employment in the local labor
			 market, etc.) and types of work for which claimants are qualified.
(a) If a claimant is on a temporary layoff,
			 the duration of which is not expected to exceed eight (8) weeks, or a customary
			 or seasonal layoff from his regular employer, such layoff not expected to
			 exceed eight (8) weeks, no work search is required during such temporary,
			 customary, or seasonal layoff as a condition of eligibility. This work search
			 exemption shall not apply unless such layoff is from an employer who normally
			 provides work of a permanent and continuing nature to the claimant.
(b) When a claimant willfully follows a
			 course of action designed to discourage prospective employers from hiring such
			 claimant, the claimant shall be determined unavailable for work and ineligible
			 for benefits.
Alabama Administrative Code › Title 480 - ALABAMA DEPARTMENT OF LABOR › Chapter 480-4-3 - BENEFITS › Section 480-4-3-.16 - Job Abandonment

Current through Register Vol. 42, No. 9, June 28, 2024
(1) If an
			 employee is absent from work without notice, unless it is shown that notice is
			 not reasonably practicable, to his or her employer for a period of three
			 consecutive regularly scheduled working days, and is terminated because of such
			 absence, the employee shall be determined to have abandoned his
			 employment.
(2) If an employee is
			 absent from work due to incarceration, for a period of three consecutive
			 regularly scheduled working days, attributable to the fault of said employee
			 and is terminated because of such incarceration the employee shall be
			 determined to have abandoned his employment, without regard as to whether or
			 when notice was given to the employer by such employee.
(3) A determination of job abandonment shall
			 be subject to disqualification for unemployment benefits under
Code
			 of Ala. 1975
, §
								25-4-78(2),
			 VOLUNTARY QUITTING WORK.
Author:
Hoyt Russell, Director, Unemployment
				  Compensation Div
Statutory Authority:
Code of Ala.
				  1975
, §§
										25-2-7,
				  25-2-8,
				  25-4-111.
Alabama Administrative Code › Title 480 - ALABAMA DEPARTMENT OF LABOR › Chapter 480-4-3 - BENEFITS › Section 480-4-3-.17 - Appeals

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
Code of Ala. 1975
, §
								25-4-92(d),
			 provides that notification be provided promptly to the claimant and the
			 claimant's last employing unit of any determination or decision upon an initial
			 claim. This notice may be delivered in person or mailed, first class postage
			 prepaid to the last known address of any parties involved.
(a) Notice of payment shall be provided to
			 base period employers in accordance with
Code of Ala.
			 1975
, §
									25-4-91(d)
			 (2).
Alabama Administrative Code › Title 480 - ALABAMA DEPARTMENT OF LABOR › Chapter 480-4-3 - BENEFITS › Section 480-4-3-.18 - Replacement Of Benefit Checks

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Benefit checks are void 180 days after
			 date of issuance and may not be negotiated without written permission from the
			 Commissioner.
(2) Benefit checks or
			 inactivated debit cards outstanding 6 months after date of issuance will be
			 cancelled.
(3) Benefit checks which
			 cannot be delivered will be cancelled 60 days after date of issuance.
(4) Electronis payments may be reversed
			 within (5) days of issuance.
(5)
			 Replacement of payments.
(a) Checks cancelled
			 for non-delivery may be replaced within four (4) years from date of
			 issuance.
(b) Lost checks or
			 inactivated debit cards that have been cancelled as outstanding may be replaced
			 within four (4) years from date of issuance.
(c) Electronic direct deposit payments that
			 have cleared banking channels and payment made thereon may be replaced provided
			 the claimant notifies the Department of Labor Treasurer's office within
			 forty-five (45) days of issuance that the payment was made to an incorrect
			 Financial Institution due to administrative error by the Agency.
(d) Stolen and/or forged checks that have
			 cleared banking channels and payment made thereon may be replaced within four
			 (4) years from date of issuance provided the claimant has filed an "Affidavit
			 of Lost or Stolen Check," within 180 days after date of issuance. Exceptions to
			 the 180 day limit may be granted by the Commissioner if extenuating
			 circumstances merit such consideration.
(e) Requests for replacement of a lost or
			 stolen benefit check shall be filed on Affidavit of Lost or Stolen Check
			 available from the Unemployment Claims Office. The Affidavit must be completed
			 by the claimant and all required information furnished.
(f) Lost and/or stolen debit cards, which
			 have not been cancelled by the Department of Labor, must be reported to the
			 issuing debit card company by the claimant. The issuing company will be
			 responsible for reissuing the last and/or stolen debit card in accordance with
			 its rules and regulations.
Alabama Administrative Code › Title 480 - ALABAMA DEPARTMENT OF LABOR › Chapter 480-4-3 - BENEFITS › Section 480-4-3-.21 - Extended Benefits

Current through Register Vol. 42, No. 9, June 28, 2024
(1) When
			 a period of extended benefits (EB) is declared in accordance with
Code of Ala. 1975
, §
								25-4-75 of the Unemployment
			 Compensation Law, the following conditions shall apply:
(a) During the first week an individual's EB
			 claim is effective the local unemployment claims office shall:
1. review the eligibility for EB and schedule
			 the claimant for an eligibility interview during the first week of EB to
			 include the benefit rights under the EB law and these rules,
2. assess the individual's prospects of
			 obtaining work within a "reasonably short period of time" (normally defined as
			 four weeks) and classify as "good" or "not good,"
3. ensure that all individuals whose
			 prospects for obtaining work are "not good" are registered with the employment
			 service for referral to suitable work as defined in paragraph (1)(c) of this
			 Rule.
(i) The job prospect classification of
			 "good" does not eliminate the requirement to actively seek work. It only
			 applies to the determination of what is suitable work.
Alabama Administrative Code › Title 480 - ALABAMA DEPARTMENT OF LABOR › Chapter 480-4-3 - BENEFITS › Section 480-4-3-.22 - Between Terms Denials

Current through Register Vol. 42, No. 9, June 28, 2024
(1) If an
			 individual has been denied benefits by reason of Section
			 25-4-70(b)(2) or
			 Section 25-4-70(b)(5) of
			 the Unemployment Compensation Law and such individual is given notice that the
			 opportunity to return to work was not given or was withdrawn by the educational
			 institution, governmental entity, or non-profit organization in connection with
			 which such disqualification was assessed, such individual may be eligible for
			 retroactive payment of previously denied benefits provided such individual
			 notifies the Commissioner of the withdrawal of reasonable assurance of
			 reemployment or failure to reemploy in the following manner:
(a) Such notice may be by mail, fax, or other
			 acceptable means approved by the Commissioner.
(b) Such notice must be substantiated by a
			 written notice from the educational institution, governmental entity, or
			 non-profit organization.
(c) Such
			 notice to the Commissioner must be made within 5 calendar days of the date the
			 individual received such notice.