Alabama Administrative Code

Repealed Notes Ala. Admin. Code r. 480-4-1-.03

Repealed Notes Ala. Admin. Code r. 480-4-1-.04

Repealed Notes Ala. Admin. Code r. 480-4-1-.05

(1) Definitions. The terms used in these rules, in interpretations, in forms, and other official pronouncements issued by the Director of the Department of Industrial Relations or the Director of the Unemployment Compensation Agency shall, unless the context clearly requires othe…

Instructions printed upon any form issued by the Director pertaining to the preparation and return of that form shall have the force and effect of rules issued by the Director. Author: Rex Granger Notes Ala. Admin. Code r. 480-4-1-.07 Effective September 30, 1982. Statutory Autho…

(1) It is recognized that because of constant technological advances, that the Department must be authorized to accept documents of all types filed in electronic commerce/media and amend internal processing procedures to allow for such technological advances. (2) The Department o…

(1) Section 617.22 of the Trade Act of 1974, as amended, requires that training must be, among other things, reasonably available and available at a reasonable cost. In determining whether or not training is reasonably available, first consideration shall be given to training opp…

(1) Section 617.22(6) of the Trade Act of 1974, as amended, requires that training be available at a reasonable cost. "Available at a reasonable cost" means that training may not be approved when the costs of the training are unreasonably high in comparison with the average cost …

Repealed Notes Ala. Admin. Code r. 480-4-2-.01

Repealed Notes Ala. Admin. Code r. 480-4-2-.03

Repealed Notes Ala. Admin. Code r. 480-4-2-.04

Repealed Notes Ala. Admin. Code r. 480-4-2-.05

Repealed Notes Ala. Admin. Code r. 480-4-2-.06

Repealed Notes Ala. Admin. Code r. 480-4-2-.07

Repealed Notes Ala. Admin. Code r. 480-4-2-.08

Repealed Notes Ala. Admin. Code r. 480-4-2-.09

Repealed Notes Ala. Admin. Code r. 480-4-2-.10

Repealed Notes Ala. Admin. Code r. 480-4-2-.11

Repealed Notes Ala. Admin. Code r. 480-4-2-.12

Repealed Notes Ala. Admin. Code r. 480-4-2-.13

(1) Every employing unit having employment performed for it shall maintain records as hereinafter indicated and shall preserve such records in a manner to afford reasonable protection against damage or loss for a period of not less than five years after the calendar year in which…

(1) Every employer shall ascertain the social security account number of each worker employed by him in employment. (2) If an employer has in his employ a worker engaged in employment who does not have such an account number, he shall request the worker to show him a receipt issu…

(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) Empl…

(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 des…

(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 th…

(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…

(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…

(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…

(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…

(1) Applications for Review and Protest. All applications for review of determinations regarding the taxing provisions and all protests as provided for herein must be in writing, signed by the protesting party, or their authorized power of attorney and contain a short and concise…

(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-.0…

(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…

(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…

(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 regulat…

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 …

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 …

(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 Ben…

(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 Unemp…

(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)…

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 …

(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 small…

Repealed Notes Ala. Admin. Code r. 480-4-3-.01

Repealed Notes Ala. Admin. Code r. 480-4-3-.02

Repealed Notes Ala. Admin. Code r. 480-4-3-.03

Repealed Notes Ala. Admin. Code r. 480-4-3-.04

Repealed Notes Ala. Admin. Code r. 480-4-3-.05

Repealed Notes Ala. Admin. Code r. 480-4-3-.06

(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 syste…

(1) Claims and Registration. (a) Any individual desiring to file an application for unemployment compensation benefits may do so by visiting www.labor.alabama.gov, calling 866-234-5382 or visiting a local Alabama Career Center Office. The claim for benefits shall be effective as …

Notes Ala. Admin. Code r. 480-4-3-.09 Repealed: Filed September 19, 2013; effective October 24, 2013. Authors: John B. Benton, James H. Armstrong Statutory Authority: Code of Ala. 1975, §§ 25-2-7, 25-2-8, 25-4-111.