Ala. Admin. Code r. 480-4-2-.32
Current through Register Vol. 43, No. 1, October 31, 2024
Section 480-4-2-.32 - Contribution And Wage Reporting Electronically(1) Every employer subject to the provisions of the Alabama Unemployment Compensation Law with 5 or more employees covered by the Law shall submit the quarterly contribution and wage report required by the Law electronically (online internet filing, internet file transfer/upload), in lieu of paper, beginning with the report for the quarter ending June 30, 2008.(2) Every employer subject to the provisions of the Alabama Unemployment Compensation Law with 4 or less employees covered by the Law shall submit the quarterly contribution and wage report required by the Law by phone (Interactive Voice Response System) or internet in lieu of paper, beginning with there port for the quarter ending June 30, 2009.(3) Applicability. (a) The determination of the applicability of this rule to a subject employer on the effective date of this rule shall be made by examining the number of employees reported on the quarterly wage reports for the previous fiscal year (July 1 through June 30). 1. If any of the previous fiscal year (July 1 through June 30) quarterly wage reports reported 25 or more employees, the employer shall be subject to this rule.2. Any subject employer not reporting during the previous fiscal year (July 1 through June 30), or not reporting 5 or more covered employees during the previous fiscal year (July 1 through June 30), shall become subject to this rule, effective with the quarterly wage report following the first quarterly wage report subsequent to the end of the previous fiscal year (July 1 through June 30) on which 5 or more covered employees were reported.(b) The applicability of this rule to any employer becoming subject to the Law after June 30, 2008, shall be determined, based on the estimated number of covered employees; but the employer shall automatically become subject to this rule, effective with the quarterly wage report following the first quarterly wage report on which 25 or more covered employees were reported.(c) For the purposes of this rule, an employer having multiple reporting units shall be regarded as one employer. A bulk, filing system shall require master/subsidiary units to file electronically, as defined above, at the subsidiary unit level.(d) It shall be the responsibility of each employer to ascertain whether or not he is subject to this rule and to obtain reporting instruction.1. As a courtesy, the Department will notify employers who become subject to this rule and provide printed instructions; however, the failure of the Department to do so does not relieve the employer from the responsibility to comply.(e) Any tax preparer who receives remuneration for filing one or more tax reports as a third party representative of an employer shall file all quarterly contribution and wage reports required by law electronically, in lieu of paper.(f) When an employer becomes subject to this rule, that employer shall remain subject, even if the number of covered employees decreases to less than 25.(4) Any employer not subject to this rule may elect to become subject by requesting instructions and complying with said instructions. Such election is irrevocable.(5) The provisions of any other rule to the contrary not with standing, printed instructions made available by the Director for complying with this rule shall have the force and effect of rules issued by the Director.(6) All other requirements and instructions for contribution and wage reporting remain unchanged.(7) Certain circumstances may warrant a temporary waiver from the Director to allow an employer to file in another manner approved by the Department. Each waiver or deferral shall be subject to re-evaluation at any time and may be revised or rescinded at the discretion of the Director. Temporary waiver requests must be submitted in writing and must include the business name, address, account number, and Feder alI dentification Number for the employer. The request must state the reason(s) why any method other than electronic filing is necessary. No waiver may be granted for a period greater than one (1) year.(8) Any employer granted a waiver from electronic filing or phone filing, or any employer not subject to electronic filing under this rule, shall be required to file using the phone (IVR System).(9) The Department Shall return or reject to the employer any contribution and wage reports filed in the improper format, as determined by the Department under the provisions of this rule, and such contribution and wage reports returned shall not be counted as filed. Any employer who fails to file timely any contribution and wage reports shall be subject to the penalties provided by Code of Ala. 1975, § 25-4-133(b).Ala. Admin. Code r. 480-4-2-.32
Amended: Filed January 4, 2005; effective February 8, 2005. Amended: Filed April 10, 2008; effective May 15, 2008. Amended: Filed May 13, 2009; effective June 17, 2009.Author: Charlotte Lackey, Unemployment Compensation Division
Statutory Authority:Code of Ala. 1975, §§ 25-2-7, 25-2-8, 25-4-50, 25-4-111.