by Vicki M. Lambert, The Payroll Advisor
Managing unemployment insurance tax obligations is a critical part of HR and payroll compliance for Alabama employers.
Our guide provides HR and payroll professionals with essential compliance guidance on the test for employee state unemployment insurance (SUI) tax coverage and what constitutes SUI taxable wages in Alabama. It covers key topics such as the taxable wage base, contribution rates, experience rating methods, SUTA dumping prevention, voluntary contributions, joint or combined accounts, quarterly reporting requirements, penalties for late filing, benefit overpayments, multiple worksite reporting, and recordkeeping requirements—helping HR teams stay compliant, reduce risk, and maintain accurate payroll operations.
In this guide, learn about:
- Test for Unemployment Tax Coverage
- SUI Taxable Wages
- Taxable Wage Base
- Contribution Rates
- Experience Rating Method
- SUTA Dumping
- Voluntary Contributions
- Joint or Combined Accounts
- Quarterly Reporting Requirements
- Penalties
- Benefit Overpayments
- Multiple Worksite Reporting
- Recordkeeping Requirements
- Future Developments
Federal law and guidance on this subject should be reviewed together with this section.
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About the author

Vicki M. Lambert, The Payroll Advisor
Vicki M. Lambert, CPP has over 30 years of hands-on experience in all facets of payroll functions and over 20 years as a trainer and author. She has conducted open market training seminars and lectured extensively on payroll administration and compliance issues for clients such as ADP, CCH Incorporated, Ceridian Employer Services, and The Employer Group.
She conceived, coordinated and wrote the manuals for the Payroll Practice and Management certificate program offered through the Extended Education Offices of Chapman University, California State University Long Beach; National University; and California State University, Northridge.
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