Title 25 — Title 25

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 …

All unemployment compensation overpayment monies collected under the provisions of Sections 25-4-72 and 40-18-100 shall be deposited into the Unemployment Compensation Trust Fund. History: (Acts 1997, No. 97-246, p. 426, §2.)

(a) “Calendar quarter,” as used in this chapter, means the period of three consecutive calendar months ending on March 31, June 30, September 30 or December 31, except as the secretary shall by regulation otherwise prescribe. (b) “Fiscal year,” as used in this chapter, shall mean…

(a) Retroactive to April 1, 1992, there is hereby placed upon all wages so defined in Section 25-4-16, paid to employees by employers subject to pay contributions as provided in Sections 25-4-51 and 25-4-54, except as is hereinafter provided in this section, a special assessment …

(a) “Contributions,” as used in this chapter, means the money payments to the State Unemployment Compensation Fund, required by this chapter, on the basis of a percentage of wages. (b) “Payments in lieu of contributions,” as used in this chapter, means the money payments to the S…

Contributions or payments in lieu of contributions shall accrue and become payable by each employer subject to this chapter. Contributions or payments in lieu of contributions shall accrue and become payable by any new employer on and after the date on which he becomes newly subj…

(a) Contributions. Except as hereinafter provided and subject to the provisions of Section 25-4-54, every employer shall pay contributions, or payments in lieu of contributions, equal to the percentages of wages payable or paid as hereinafter set out, with respect to employment b…

(a) For each calendar year ending prior to January 1, 1986, contributions by employees shall be as was provided by this section prior to that date. (b) Repealed by Acts 1989, No. 89-405, §2. History: (Acts 1939, No. 497, p. 721; Code 1940, T. 26, §202; Acts 1953, No. 864, p. 1163…

For calendar years ending prior to January 1, 1986, employee contributions, the withholding of such contributions, and the penalty for an employer’s failure to withhold and violations of trust shall be as was provided by this section prior to such date. History: (Acts 1939, No. 4…

(a) Determination of contribution rates. (1) For the 12-month period beginning on January 1 of each year which begins after December 31, 1996, any employer whose experience rating account has been subject to benefit charges throughout at least the fiscal year, as defined in Secti…

Determining Amount; Procedures. In addition to all other contributions required to be paid by the provisions of Sections 25-4-51 and 25-4-54, when the Unemployment Compensation Trust Fund of this state has received advances from the federal government under the provisions of 42 U…

Administration; Disposition. There is hereby created a special fund, to be known as the “Special Interest Payment Fund,” into which shall be deposited all moneys collected under the provisions of Section 25-4-55. All moneys in the Special Interest Payment Fund shall be deposited,…

Payment of Interest on Money Advanced After Previously Borrowed Funds Repaid. Payment of any assessment as provided under Section 25-4-55 shall be discontinued for the calendar year next following the calendar year during which all interest due to be paid on all advances has been…

Discontinued. When payment of assessments have been discontinued under the provisions of Section 25-4-57, and all obligations of the secretary for interest on advances have been met, all remaining moneys in the Special Interest Payment Fund shall remain in this fund until such ti…

The procedures provided for in this article and Article 7, commencing with Section 25-4-130, 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.)

“Secretary,” as used in this chapter, means the Secretary of Labor or his authorized representatives; except, that during any interim in which there is no duly appointed and qualified Secretary of Labor, the same shall mean the Director of Unemployment Compensation, provided for …

Except as modified by the provisions of Section 25-4-10 defining “employment,” “employee,” as used in this chapter, means any individual employed by an employer subject to this chapter, in which employment the relationship of master and servant exists between the employee and the…

(a) After contributions have been due under this chapter for two years, benefits shall become payable from the fund to any employee who thereafter is or becomes unemployed and eligible for benefits, and shall be paid through unemployment offices or such other agencies at such tim…

An individual shall be deemed totally unemployed in any week during which he performs no services and with respect to which no wages are payable to him, and shall be deemed partially unemployed in any week of less than full-time work if the wages payable to him with respect to su…

(a) For weeks of unemployment during benefit years which begin before the effective date of subsection (b), an individual’s weekly benefit amount shall be as prescribed by this section as amended through July 6, 1997. (b) For weeks of unemployment during benefit years beginning o…

(a) Each eligible individual who is totally unemployed or partially unemployed in any week beginning on or after July 3, 1983, shall be paid with respect to such week a benefit in an amount equal to his or her weekly benefit amount, less that part of the wages, if any, payable to…

(a) Any otherwise eligible individual shall be entitled during any benefit year, beginning on or after July 3, 1983, to a total amount of benefits equal to whichever is the lesser of 14 times his or her weekly benefit amount, if the state’s average unemployment rate is at or belo…

(a) Applicability of section. Notwithstanding any other provisions of this chapter, the duration of benefits as provided in Section 25-4-74 shall be extended as provided in this section. (b) Definitions. As used in this section, unless the context clearly requires otherwise, the …

(a) As used in this section, “maritime employment” means employment in connection with the construction, repair, loading or unloading of vessels, and in connection with the handling of cargoes for vessels. The secretary shall, after a study of previous employment records and afte…

(a) An unemployed individual shall be eligible to receive benefits with respect to any week in a benefit year which begins on or after January 1, 2023, only if the secretary finds that he or she has met all of the following criteria: (1) Made a claim for benefits with respect to …

An individual shall be disqualified for total or partial unemployment for any of the following: (1) LABOR DISPUTE IN PLACE OF EMPLOYMENT. For any week in which an individual’s total or partial unemployment is directly due to a labor dispute still in active progress in the establi…

(a) Employer, as used in this chapter, prior to January 1, 1978, shall mean any employing unit which was so defined in this chapter prior to such date. After December 31, 1977, except as otherwise provided in this chapter, employer, as used in this chapter shall mean: (1) Any emp…

“Employing unit,” as used in this chapter, means any individual or type of organization, including any partnership, association, trust estate, joint stock company or corporation, whether domestic or foreign, or the receiver, trustee in bankruptcy, trustee or successor thereof, or…

Claims for benefits shall be made in accordance with such general rules as the secretary may prescribe. History: (Acts 1939, No. 497, p. 721; Code 1940, T. 26, §215.)

(a) Determination by examiner. A determination upon a claim filed pursuant to Section 25-4-90 shall be made promptly by an examiner designated by the secretary, and shall include a statement as to whether and in what amount a claimant is entitled to benefits and, in the event of …

(a) To hear and decide disputed claims and other due process cases involving a division of the Department of Labor, the secretary shall appoint one or more impartial appeals tribunals, consisting in each instance of an officer or an employee of the Department of Labor. The appeal…

Unless such appeal is withdrawn, an appeals tribunal, after affording the parties reasonable opportunity for fair hearing, shall affirm, modify, or set aside the findings of fact and decision of the deputy. The parties shall be promptly notified in writing of such tribunal’s deci…

(a) The board of appeals for the Department of Labor, created by Section 25-2-12, may, on its own motion at any time before a decision of an appeals tribunal becomes final, affirm, modify, or set aside any such decision on the basis of the evidence previously submitted in such ca…

Within 30 days after the decision of the board of appeals has become final, any party to the proceeding including the secretary who claims to be aggrieved by the decision may secure a judicial review thereof by filing a notice of appeal in the circuit court of the county of the r…

The procedure provided in this article for the making of determinations with respect to claims for unemployment compensation benefits and for appealing from such determinations shall be exclusive. History: (Acts 1939, No. 497, p. 721; Code 1940, T. 26, §222.)

In the discharge of their duties under this chapter any deputy, any appeals tribunal, any member of the board of appeals, and any officer of the Department of Labor authorized and designated by the secretary shall have power to administer oaths, certify to official acts, take and…

Throughout this chapter, the following words and phrases as used therein shall be considered to have the following meanings, respectively, unless the context shall clearly indicate a different meaning in the connection used: (1) COMPENSATION. The money benefits to be paid on acco…

(a) A person who creates or carries into operation any fraudulent scheme, artifice, or device to execute work without being responsible to the worker for the benefits provided by this chapter shall be included in the term “employer” and shall be subject to all the liabilities of …

Willful Conduct; Attorney’s Fees in Settlements with Third Parties. (a) If the injury or death for which compensation is payable under Articles 3 or 4 of this chapter was caused under circumstances also creating a legal liability for damages on the part of any party other than th…

No employee shall be terminated by an employer solely because the employee has instituted or maintained any action against the employer to recover workers’ compensation benefits under this chapter or solely because the employee has filed a written notice of violation of a safety …

For the purposes of this article, the following terms shall have the meanings respectively ascribed to them by this section: (1) OCCUPATIONAL DISEASE. A disease arising out of and in the course of employment, including occupational pneumoconiosis and occupational exposure to radi…