40-18-71
Section 40-18-71 Withholding tax. (a) Every employer, as defined under the laws of the United States in effect July 1, 1982, or as subsequently may be defined, with respect to income tax collected at source, making payment of wages as defined under such laws to employees, shall deduct and withhold upon such wages, reduced by the optional standard deduction provided in subsection (b) of Section 40-18-15 and the federal income tax withheld, a tax equal to two percent of the first $500 or less, four percent of the next $2,500 or less, five percent of the excess over $3,000, by which the amount of such wages paid or to be paid in the calendar year by such employer to such employee, exceeds the amount of the exemptions granted to such employee under Section 40-18-19 as claimed on a certificate to be filed with the employer in such form and containing such information and detail as may be prescribed by the commissioner, pursuant to the provisions of Section 40-18-73; provided, however, that...
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25-5-69
Section 25-5-69 Compensation to cease upon death or marriage of dependent; proportional benefits for dependents. (a) If compensation is being paid under this article to any dependent, the compensation shall cease upon the death or marriage of the dependent. Where compensation is being paid under this chapter to any dependent, in no event shall such dependent receive more than the proportion which the amount received of the deceased employee's income during his or her life bears to the compensation provided under this article. (b) Subsection (a) does not apply if the dependent is the surviving spouse of a law enforcement officer or firefighter who dies on or after January 1, 2018, as a result of injuries received in the performance of his or her duties. (Acts 1919, No. 245, p. 206; Code 1923, §7564; Code 1940, T. 26, §290; Act 2018-523, §2; Act 2019-445, §1.)...
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25-5-15
Section 25-5-15 Safety committee. Upon the written request of any employee, each employer subject to the workers' compensation law shall appoint a safety committee. The safety committee shall consist of not less than three committee members, one of whom must be a nonsupervisory employee. The safety committee shall advise the employer regarding safety in the work place, including suggestions from employees regarding safety conditions in the work place. Any employee shall have the right to notify the safety committee of a safety condition in the work place. The safety committee shall develop procedures by which an employee may give such notification. The provisions of this section shall not apply to any employer who now or in the future has an established safety committee pursuant to contract or agreement with its employees or their representative. (Acts 1984, 2nd Ex. Sess., No. 85-41, p. 44, §10.)...
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25-5-76
Section 25-5-76 Liability of joint employers. In case any employee for whose injury or death compensation is payable under this article shall, at the time of the injury, be employed and paid jointly by two or more employers subject to this chapter, such employers shall contribute the payment of such compensation in the proportion of their several earnings liability to such employee. If one or more, but not all of such employers, should be subject to this article, and otherwise subject to liability for compensation hereunder, then the liability of such of them as are so subject shall be to pay the proportion of the entire compensation which their proportionate earnings liability bears to the entire earnings of the employee. Nothing in this section shall prevent any arrangement between such employers for a different distribution, as between themselves, of the ultimate burden of such compensation. (Acts 1919, No. 245, p. 206; Code 1923, §7565; Code 1940, T. 26, §291.)...
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40-18-70
Section 40-18-70 Definitions. For the purpose of this article, the following terms shall have the respective meanings ascribed by this section: (1) EMPLOYEE. Employee as defined in the Internal Revenue Code, as amended from time to time. (2) EMPLOYER. Employer as defined in the Internal Revenue Code, as amended from time to time. An employer is required to withhold tax from the wages of employees to the extent that such wages are earned in Alabama, whether the employee is a resident or a nonresident of the state. (3) INTERNAL REVENUE CODE. The Internal Revenue Code of the United States, as amended from time to time. (4) PROVISIONAL CONSTRUCTION EMPLOYERS. A provisional construction employer is any employer, including members of its affiliated group as that term is defined in the Internal Revenue Code, that (i) employs 50 or more employees in a construction project for qualified property located in a tax increment district in which not less than 50 percent, by area, of the real property...
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36-6-1
Section 36-6-1 "Employee" defined; time of payment of salaries generally. (a) For the purpose of this section the word "employee" shall be defined as: (1) Everyone in the classified, exempt, or unclassified service of the state as defined in Section 36-26-10, (2) Legislative personnel, officers and employees, Legislative Reference Service personnel, and Legislative Fiscal Office personnel, (3) All court officials and employees of the Unified Judicial System serving the trial courts, (4) Employees of the Administrative Office of Courts paid on a biweekly basis, and (5) All hourly personnel who are considered to be permanent employees. (b) Every state employee whether subject to the state Merit System or not shall be paid biweekly two weeks in arrears through March 17, 2006, and beginning April 3, 2006, shall be paid semi-monthly one payday in arrears, except that elected officials and appointees whose pay is based on an annual salary for the position held shall be payable in equal...
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25-5-66
Section 25-5-66 Disposition of compensation upon remarriage of widow of employee who has another dependent. THIS SECTION WAS AMENDED BY ACT 2019-445 IN THE 2019 REGULAR SESSION, EFFECTIVE SEPTEMBER 1, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) In case of the remarriage of the surviving spouse of an employee who has another dependent, the unpaid balance of compensation, which would otherwise become due, shall be paid to the dependent or may, on approval by the court, be paid to some suitable person designated by the court for the use and benefit of the dependent. Payment to that person shall discharge the employer from any further liability. (b) Subsection (a) does not apply to the surviving spouse of a law enforcement officer or firefighter who dies on or after January 1, 2018, as a result of injuries received while engaged in the performance of his or her duties. (Code 1923, §7555; Acts 1939, No. 661, p. 1036, §4; Code 1940, T. 26, §284; Acts 1992, No. 92-537, p. 1082,...
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25-5-81
Section 25-5-81 Determination of disputed compensation claims generally. (a) Commencement of action in circuit court. (1) PROCEDURE. In case of a dispute between employer and employee or between the dependents of a deceased employee and the employer with respect to the right to compensation under this article and Article 2 of this chapter, or the amount thereof, either party may submit the controversy to the circuit court of the county which would have jurisdiction of a civil action in tort between the parties. The controversy shall be heard and determined by the judge who would hear and determine a civil action between the same parties arising out of tort, and, in case there is more than one judge of the court, the controversies shall be set and assigned for hearing under the same rules and statutes that civil actions in tort are set and assigned. The court may hear and determine the controversies in a summary manner. The decision of the judge hearing the same shall be conclusive and...
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36-26-121
Section 36-26-121 Annual itemized statement of employee and retirement benefits, and total employer contributions to retirement systems and health insurance plans. (a) As used in this article, the following words have the following meanings: (1) EMPLOYEE BENEFIT. Any benefit a public employee received or accrued from his or her employer, including, but not limited to, salary or wages; insurance; allowance for days off such as vacation, holidays, sick leave, or personal days; and contributions toward retirement or pension benefits. (2) HEALTH INSURANCE PLAN. Either of the following health insurance plans as it applies to an individual public employee or retiree: a. The State Employees' Health Insurance Plan. b. The Public Education Employees' Health Insurance Plan. (3) RETIREE. A retiree or a beneficiary of a deceased retiree who receives an employee benefit or pension benefit from a retirement system, as defined in this section. (4) RETIREMENT SYSTEM. One of the following as it applies...
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31-12-7
Section 31-12-7 Health insurance for public employees; participation in retirement systems. (a) Any public employee who receives compensation from a public employer as provided by this chapter, while he or she is serving on active duty in the Armed Forces of the United States, may elect to continue with his or her individual or dependent coverage under the health insurance plan of the public employer for the duration of the time he or she receives the compensation. Premiums for dependent coverage shall be deducted from the compensation in the amount in effect at the time for an active employee with dependent coverage. (b) Any public employee covered under the Employees' Retirement System or the Teachers' Retirement System who is serving on active duty in the Armed Forces of the United States during the war on terrorism that commenced in September 2001, as determined by the Adjutant General of the Alabama National Guard, shall be deemed an active and contributing member of the...
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