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How do you meet liability for Alabama State UC Taxes?

The Alabama UC law provides that, except for certain non-profit organizations and government entities, an employer becomes subject for taxes when any one of the following conditions are met:

    1. Non-Farm Business Employers
      1. When the employer has had in employment one or more workers on some day in 20 or more different weeks, whether or not consecutive, during the current or preceding calendar year.
      2. Has paid wages of $1,500 or more in any calendar quarter during the current or preceding calendar year.
    2. Household Domestic Employers
      1. Domestic employers become subject when the employer pays domestic workers in a private household, college club, fraternity or sorority house a total of $1,000 or more in cash wages in any calendar quarter during the current or preceding calendar year.
    3. Agricultural Employers
      1. When the employer has had in employment 10 or more agricultural workers in 20 or more different weeks during the current or preceding calendar year or
      2. has paid a total of $20,000 in wages to agricultural workers during any calendar quarter of the current or preceding calendar year.

For additional information on establishing liability for Alabama Unemployment Taxes, contact the Status Unit as shown at the end of this section.