Title 25 — Title 25

“Base period,” as used in this chapter, means the first four of the last five completed calendar quarters immediately preceding the first day of an individual benefit year. History: (Acts 1939, No. 497, p. 721; Code 1940, T. 26, §193.)

(a) Subject to other provisions of this chapter, “employment” means any of the following: (1) Any service performed prior to January 1, 1978, which was employment as defined in this section prior to such date and, subject to the other provisions of this section, or services perfo…

“Employment office,” as used in this chapter, means a free public employment office or a branch thereof operated by this or any other state as a part of a state controlled system of public employment offices or by a federal agency charged with the administration of an unemploymen…

It shall be the duty of the secretary to administer this chapter. He shall have power and authority to adopt, amend, or rescind such lawful rules and regulations, to employ such persons, make such expenditures, require such reports, make such investigations, and take such other a…

General rules interpreting or applying this chapter and affecting all, or classes of, employers, or other employing units, shall be adopted by the secretary only after a public hearing thereon, notice of which shall be published at least once, not less than 10 days prior thereto …

The secretary shall cause to be printed in proper form for distribution to the public the text of this chapter, general rules, his annual report to the Governor and any other material he deems relevant and suitable, and shall furnish the same to any person upon application theref…

The secretary shall, with the approval of the Governor, determine the number of employees needed for the efficient and economical performance of the functions and duties of administering this chapter. All positions in the administration of this chapter shall be filled subject to …

The Governor shall appoint an advisory council of not less than nine members, composed of equal numbers of employer representatives and employee representatives, who may be fairly regarded as representative because of their vocation, employment, or affiliations, and of members re…

It shall be one of the purposes of this chapter to promote the regularization of employment in enterprises, localities, industries, and the state. The secretary, with the advice and aid of the advisory council, shall take all appropriate steps within his means to reduce and preve…

Every employing unit shall keep true and accurate work records containing such information as is necessary for the administration of this chapter. Such records shall be open to inspection and be subject to being copied by the secretary or his authorized representatives at any rea…

The secretary and the state, in any court action relating to this chapter or its administration and enforcement, shall be represented by any qualified attorney regularly employed by the Department of Labor, and who is designated by the secretary for such purpose; provided, howeve…

Penalty for Wrongfully Securing or Misusing Information. (a) In the administration of this chapter, the secretary shall cooperate to the fullest extent consistent with the provisions of this chapter with the U.S. Secretary of Labor and his successors, and the Federal Internal Rev…

The secretary may compromise or waive any civil penalty or interest charge arising under the provisions of this chapter instead of commencing a civil action thereon and may compromise any such penalty or interest charge after a civil action thereon has been commenced. In such cas…

“Fund,” as used in this chapter, means the Unemployment Compensation Fund established by this chapter, to which all contributions and payments in lieu of contributions and from which all benefits required under this chapter shall be paid. All interest earned on the fund shall be …

(a) Interstate benefit payments. The secretary is hereby authorized to enter into reciprocal arrangements with appropriate and duly authorized agencies of other states or of the federal government, or both, whereby potential rights to benefits under this chapter may constitute th…

THIS SECTION WAS REPEALED IN THE 2022 REGULAR SESSION BY ACT 2022-197 EFFECTIVE JULY 1, 2022. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. History: (Act 2021-6, §3.)

“Insured work,” as used in this chapter, means “employment” for “employers.” History: (Acts 1939, No. 497, p. 721; Code 1940, T. 26, §196.)

(a) Except as otherwise provided in subsection (b) of this section, any employing unit which is or becomes an employer subject to this chapter within any calendar year, shall be an employer subject thereto during the whole of such calendar year. (b) Except as otherwise provided i…

(a) Any employing unit (except one whose employment is specifically exempt under the provisions of subsection (b) of Section 25-4- 10) not otherwise subject to this chapter which files with the secretary its written election to become an employer subject hereto for not less than …

Contributions unpaid on the date when they are due and payable, as provided in this chapter, or as may be provided by rules or regulations in this chapter, shall bear interest at the rate of one percent per month from and after such date until payment is received by the secretary…

(a) Any employer without good cause failing to pay any contribution within the time required by this chapter or the rules and regulations of the secretary shall be required by the secretary to pay, in addition thereto, a penalty of 10 percent of the amount thereof, together with …

(a) Generally. The contributions, interest, and penalties required to be paid under this chapter shall be a first and prior lien upon all property and rights to property, real or personal, of any employer subject to this chapter. The lien shall arise at the time the contribution …

In the event of bankruptcy of any employer, or of liquidation of an employer under any law of this state by reason of insolvency or inability to pay his debts, the amount due for contributions on behalf of the employer shall have the same status and priority as other taxes due th…

The secretary, for good cause may extend the time for payment of any contributions required by this chapter, without interest or penalty, for a period not to exceed 90 days, subject to such conditions and restrictions as the secretary may impose. History: (Acts 1939, No. 497, p. …

(a) If, not later than four years after the date on which any contributions, penalties, or interest became due, an employer who has paid such contributions, penalties, or interest thereon shall make application for an adjustment thereof in connection with subsequent contribution …

Employer’s Contributions. Any agreement by an employee to waive or release his rights to benefits or any other rights under this chapter shall be void. Any agreement by an employee to pay all or any portion of his employer’s contributions, required under this chapter from such em…

No individual shall be charged fees of any kind by the secretary or his representatives, in any proceeding under this chapter. Any individual claiming benefits in any proceeding or court action may be represented by counsel or other duly authorized agent but no such counsel or ag…

“State,” as used in this chapter, includes, in addition to the states of the United States, the District of Columbia, the Virgin Islands, Puerto Rico, and Canada. History: (Acts 1939, No. 497, p. 721; Code 1940, T. 26, §188; Acts 1967, No. 167, p. 499, §1; Acts 1971, No. 88, p. 3…

Any assignment, pledge, or encumbrance of any right to benefits which are or may become due or payable under this chapter, except as is provided by this chapter, shall be void, and such rights to benefits shall be exempt from levy, execution, attachment, or any other remedy whats…

Funds. (a) There shall be in the State Treasury a fund to be known as the Employment Security Administration Fund. All moneys which are deposited or paid into this fund are hereby appropriated and made available to the secretary for expenditure in accordance with the provisions o…

All moneys in the Unemployment Administration Fund, the Special Employment Security Administration Fund, the Special Federal Advance Interest Repayment Fund and the Employment Security Enhancement Fund, or any appropriated by the state or granted by the federal government in acco…

The Legislature reserves the right to amend or repeal all or any part of this chapter at any time. There shall be no vested private right of any kind against such amendment or repeal. All the rights, privileges or immunities conferred by this chapter or by acts done pursuant ther…

(a) Penalties. (1) Whoever willfully makes a false statement or representation or who willfully fails to disclose a material fact to obtain or increase any benefit or payment under this chapter, or under an unemployment insurance law of any other state or government, either for h…

Other Specified State Criminal Laws. (a) Employees of the Department of Labor classified as unemployment insurance claims investigators and those supervisors charged with the direct enforcement of the fraud provisions of the Alabama Unemployment Compensation Law, as designated in…

In all cases where arrests are made by any of said unemployment insurance fraud investigators or other supervisors charged with the direct enforcement of the fraud provisions of the law, as designated in writing by the secretary of the department, designated by Section 25-4-146 a…

If at any time the Governor shall find that the provisions of this chapter requiring the payment of contributions and benefits have been held invalid under the Constitution of this state by the Supreme Court of this state or under the United States Constitution by the Supreme Cou…

Such moneys as are needed to pay the state’s portion of benefits provided in this chapter are hereby appropriated from such funds as the salaries of the several state’s employees are paid. History: (Acts 1978, 1st Ex. Sess., No. 1, p. 5, §12.)

“Unemployment Administration Fund,” as used in this chapter, means the Unemployment Compensation Administration Fund established by this chapter. History: (Acts 1939, No. 497, p. 721; Code 1940, T. 26, §190.)

Such moneys as are necessary to finance the fringe benefit costs for employees of local boards of education shall be paid by the local board of education from such funds as the salaries of the local boards’ of education employees are paid. History: (Acts 1978, 1st Ex. Sess., No. …

In the event any portion of Section 115 of the unemployment compensation amendments of 1976 (Public Law 94-566, 94th Congress, dated October 20, 1976), as it applies to the requirement for states to provide coverage of certain services performed for local governmental entities un…

Deduction of Federal Income Tax. (a) (1) An individual filing a claim for unemployment compensation shall, at the time of filing such claim, disclose whether or not the individual owes child support obligations as defined under subdivision (7). If any such individual discloses th…

The procedures provided for in this article and Article 3, commencing with Section 25-4-50, for the making of determinations with respect to contribution rates and payments, and for appealing from such determinations, shall be exclusive. History: (Act 2021-6, §2.)

(a) This section shall be known and may be cited as the Unemployment Insurance Program Integrity Act of 2021. (b) The purpose of this section is to enhance program integrity for the state’s unemployment records against unemployment insurance rolls on a weekly basis, and check fed…

(a) Prior to January 1, 1983, “wages,” as used in this chapter, shall mean such remuneration as was defined in this section prior to such date. (b) On and after January 1, 1983, “wages,” as used in this chapter, shall mean every form of remuneration paid or received for personal …

“Week,” as used in this chapter, means such period of seven consecutive days, as the secretary may by regulation prescribe. The secretary may by regulation prescribe that a week shall be deemed to be in, within or during that benefit year which includes the greater part of such w…

“Benefits,” as used in this chapter, means the money payable to an individual with respect to his unemployment as provided in this chapter. History: (Acts 1939, No. 497, p. 721; Code 1940, T. 26, §180.)

“Benefit year,” as used in this chapter with respect to any individual, means the one-year period beginning with the first day of the first week with respect to which an individual who is unemployed first files a valid claim for benefits or a claim is filed by an employer on beha…

There shall be as a special fund, separate and apart from all public moneys or funds of this state, an Unemployment Compensation Trust Fund, which shall be administered by the secretary exclusively for the purposes of this chapter without liability on the part of the state beyond…

(a) The secretary shall designate an employee of the unemployment compensation agency as treasurer of the fund who shall pay all vouchers or checks duly drawn upon the fund, in such manner as the secretary may prescribe. The secretary shall also designate an employee of the unemp…

(a) Money shall be requisitioned from the state’s account in the Unemployment Compensation Trust Fund solely for the payment of benefits and in accordance with regulations prescribed by the secretary; except, that money credited to this state’s account pursuant to Section 903 of …