Exención del pago de horas extraordinarias*.
Orientación para la presentación de informes y preguntas frecuentes
Para el ejercicio fiscal que comience a partir del 1 de enero de 2024, el pago de horas extraordinarias percibido por un empleado asalariado a tiempo completo por horas trabajadas por encima de 40 en una semana determinada queda excluido de los ingresos brutos y, por tanto, exento del impuesto sobre la renta del Estado de Alabama. Esta exención va unida a la obligación de los empresarios de informar a la ALDOR. Los empresarios están obligados a declarar el importe total de las horas extraordinarias pagadas y el número total de empleados que las han percibido.
Exención de pago de horas extras: Utilizando Mis Impuestos de Alabama y
Formularios existentes para que los empresarios informen
Los empresarios deben informar a la ALDOR de dos maneras:
- Un informe único que incluye el importe agregado de las horas extraordinarias pagadas durante 2023 junto con el número de empleados por hora a tiempo completo que recibieron el pago.
- Un informe mensual/trimestral del mismo requisito de datos a partir del ejercicio fiscal 2024 vinculado a la declaración de retenciones a cuenta por parte del empresario.
¿QUIÉN debe informar a ALDOR?
- Todos los empresarios que están obligados a retener el impuesto de Alabama de los salarios de sus empleados.
¿QUÉ horas extraordinarias se consideran exentas?
- Overtime pay received beginning on or after January 1, 2024, and before June 30, 2025.
- Overtime pay based on the act is amounts received by a full-time hourly wage paid employee as compensation for work performed in excess of 40 hours in a week, regardless of the rate paid for the hours over 40 in a week or how it is calculated
¿CUÁNDO y QUÉ debo comunicar?
- Informe único - Datos históricos de las horas extraordinarias de 2023:
- Vence el 31 de enero de 2024.
- Los empresarios están obligados a declarar lo siguiente:
- Importe total de las horas extraordinarias pagadas durante el año natural 2023.
- Número total de empleados a tiempo completo por hora que cobraron horas extraordinarias en 2023.
- Informes mensuales/trimestrales a partir del ejercicio fiscal 2024:
- Declarado con el formulario A-6 (mensual) y el formulario A-1 (trimestral) de retenciones.
- Los empresarios están obligados a declarar lo siguiente:
- Aggregate amount of overtime paid (new exempt portion) during the period (month/quarter).
- Número total de empleados a tiempo completo por hora que cobraron horas extraordinarias.
¿Cómo informo?
Informará utilizando formularios o procesos ya existentes en su cuenta de My Alabama Taxes.
- Informe único - Datos históricos de las horas extraordinarias de 2023:
- Dos opciones para informar a través de My Alabama Taxes:
- Si NO ES un declarante masivo (su empleador habitual): Se proporcionará un enlace dentro del Formulario A-3 que le dirigirá a la introducción manual de los datos requeridos.
- If you ARE a Bulk Filer: A one-time bulk file process separate from the current Form A-3 bulk file process will be needed. *For layout instructions, please click on the following links:
- OTReportingBlkFilingLayoutWeb.docx (Updated: 10/16/2023)
- OTReportingBlkFilingLayout.xls (New: 10/17/2023)
- Dos opciones para informar a través de My Alabama Taxes:
- Informes mensuales/trimestrales a partir del ejercicio fiscal 2024:
- Dos opciones para informar a través de My Alabama Taxes:
- Si NO ES declarante en bloque (su empleador habitual): Introducirá los datos en las nuevas casillas de los modelos A-6 y A-1 de declaración de retenciones.
- If you ARE a Bulk Filer: You will input the data utilizing the current bulk file for the A-6 and A-1 return by adding two new required text fields. *For layout instructions, please click on the following link:
- A1A62024Web File Layout (New: 10/18/2023)
- A1A6BlkFilingLayout2024 Excel File (New: 1/12/2024)
- Dos opciones para informar a través de My Alabama Taxes:
¿Se adaptarán los formularios manuales en papel?
- Debido al pequeño número de formularios manuales en papel recibidos por ALDOR, los formularios en papel A-3, A-6 y A-1 no se ajustarán para este informe. Animamos a todos los empleadores a utilizar y presentar a través de My Alabama Taxes. Para obtener información sobre cómo registrarse en una cuenta de My Alabama Taxes, visite myalabamataxes.alabama.gov.
Exención del pago de horas extraordinarias: Retención a cuenta FAQ
¿Qué horas extraordinarias se consideran exentas?
- Overtime pay received beginning on or after January 1, 2024, and before June 30, 2025.
- Overtime pay based on the act is amounts received by a full-time hourly wage paid employee as compensation for work performed in excess of 40 hours in a week, regardless of the rate paid for the hours over 40 in a week or how it is calculated.
A efectos de la retención a cuenta, sólo se tienen en cuenta los salarios sujetos a retención en Alabama para calcular cuándo se ha superado el umbral de 40 horas semanales. Esto se aplica tanto a los empleados residentes en Alabama como a los no residentes.
Preguntas
- Si un empleado de Alabama (residente) trabaja en varios estados que exigen retención y el salario de los empleados supera las 40 horas, ¿se aplicaría la exención?
A efectos de la retención a cuenta para un residente en Alabama, los salarios percibidos en otros Estados que estén sujetos a la retención a cuenta de ese otro Estado no están sujetos a la retención a cuenta de Alabama. Dado que los salarios no están sujetos a la retención de Alabama y que el empresario no recauda ni remite las retenciones de Alabama sobre dichos salarios, no se utilizan en el cálculo para determinar el umbral de 40 horas a efectos de la retención de Alabama.
- Si un no residente percibe un salario mientras se encuentra en Alabama, ¿se aplicaría la exención por horas extraordinarias aunque el total de horas en Alabama sea inferior a 40?
A efectos de la determinación de la retención a cuenta para no residentes, sólo se tienen en cuenta los salarios sujetos a retención en Alabama superiores a 40 horas.
- If an employer considers hourly employees full time at less than 40 hours per week (for example 35), at what point would wages above this threshold be exempt from taxation?
Exempt overtime wages would begin once the employee exceeds more than 40 hours of work in that week. Regardless of the rate of pay the employee will be paid after 35 hours, the wages earned between 35 and 40 hours is considered taxable income to the employee. For reporting purposes, only the exempt wages above 40 hours should be included in overtime reporting.
- If an employee is paid overtime for working more than 8 hours in one day, would these overtime wages be exempt if the employee does not exceed a 40 hour work week?
No, only the wages that exceed 40 hours in the work week will qualify as exempt and be used for exempt overtime reporting purposes.
- Does paid time off count toward the 40 hour work week?
No, paid time off does not count toward overtime. Under the Fair Labor Standards Act (FLSA), sick time, vacation time, or anytime an employee is not physically working does not count as time worked. In determining if an employee has worked more than 40 hours, only hours physically worked by the employee will qualify as hours worked toward the 40 hour threshold. Paid time off hours will need to be removed in determining the total hours worked for the week.
- Will an hourly part time or seasonal employee qualify for exempt overtime wages if they occasionally work over 40 hours in the week?
Yes, wages earned above 40 hours for the week will qualify for exemption and reporting purposes if earned by an hourly part time or seasonal employee.
- Will the overtime earned by full-time salaried nonexempt employees such as law enforcement or emergency responders qualify for exemption? Or employees who work schedules other than an hourly work week, such as 7-on and 7-off?
No, only full time hourly employees will qualify. Hybrid plans where an employee is salaried nonexempt but can also earn overtime will not qualify for the overtime exemption. If an employee is paid by the hour and works more than 40 hours in one week, any compensation received for the hours worked in excess of 40 hours is exempt. Whether the employer considers the hours to be “overtime” hours is not relevant for determining the exemption. The statute also does not provide any adjustment for a work schedule that exceeds one week in duration; therefore, multiple weeks cannot be averaged to determine what wages are exempt. The statute is clear in that it applies to full time hourly employees.
- Is the amount of differential pay or the amount of overtime paid above regular pay the only amount exempt or is it the full amount earned above 40 hours by a full time hourly employee?
The full amount paid above 40 hours will qualify for exemption and reporting purposes if paid to a full time hourly employee. The amount of the pay is not a determining factor for the exemption whether time and a half, double time, or other method of payment if by the hour.
- Will an amount of overtime earned on or before June 29, 2025, but paid after this date qualify for exemption?
No, amount must be received/paid prior to June 30, 2025, to qualify for the exemption and reporting purposes.
- Will earnings other than full time hourly wages qualify for exemption such as those that are paid by the mile or other schedules where the hours are averaged for a period such as biweekly, semi-monthly or monthly?
No, a mileage basis compensation is not covered under this legislation. Only wages earned by full time hourly employees will qualify for exemption and reporting purposes. Additionally, commissions and bonuses paid in addition to an hourly wage are not exempt.
- For reporting purposes, if an employee receives exempt overtime wages multiple times within a reporting period, (ex: paid weekly and receives overtime 4 times within the monthly reporting period) is the employee reported once for the period or multiple times?
The employee is only reported once for each reporting period regardless of the frequency of overtime paid to them. There is a distinct employee count for each reporting period. Each employee who receives overtime for the reporting period is included only once in the report.
Secuencia de deducciones y exclusiones
Para calcular la retención fiscal de Alabama, deduzca las deducciones antes de impuestos como lo hace actualmente y, a continuación, excluya los salarios por horas extraordinarias, lo que deja la base imponible bruta sujeta a la retención fiscal de Alabama.
| Computation of withholding tax when an employee has exempt overtime wages. The amounts used in this example are for informational purposes only and do not reflect actual amounts. | ||
| Total Gross Alabama wages for the current payroll period. | $ 5,600 | |
| Less: Pre-tax deductions (401k, 125 Cafeteria Plan, etc. computed on Gross Alabama Wages). | $ -873 | |
| Less: Exempt overtime wages. | $ -750 | |
| Wage amount to be used in Step 1 of the Formula for Computing Alabama Withholding Tax. Please see the Withholding Tax Tables and Instructions for Employers for additional information. | $ 3,977 | |
Formulario W-2 - Casilla 14
ALDOR propone que los salarios exentos por horas extraordinarias se declaren en la casilla 14 del formulario W-2 de los empleados utilizando "SALARIOS EX OT" como indicador: por ejemplo, SALARIOS EX OT- 15.250 $.
If space becomes an issue in Box 14, this may be abbreviated (e.g., EX OT $15,250), or the text may be wrapped.
Note – Box 14 reporting of Alabama exempt overtime begin with the 2024 tax year, do not enter the historical 2023 overtime should not be reported on the 2023 W2.
Amending Exempt Overtime Reported
- Can I update the 2023 overtime exemption data on the A3 after the bulk file is done? If so, how would they do that?
Yes, an employer can update the overtime exemption data through the following options (only after the A-3 and W-2’s have been filed for 2023):
- Send a My Alabama Taxes message through the employer’s My Alabama Taxes account to request the overtime exemption data be updated.
- Send an email to withholdingtax@revenue.alabama.gov to request the overtime exemption data be updated.
- My A3 information was bulk filed for me, however my company’s 2023 historical OT exemption data was not. How do I update and report my company’s 2023 historical OT exemption data?
Log into your My Alabama Taxes account, and send a message with the 2023 historical OT exemption data. An ALDOR agent will assist in updating the data. You may also email withholdingtax@revenue.alabama.gov with your withholding tax account number and the 2023 historical OT exemption data.
- I logged into My Alabama Taxes and filed my A1 or A6. However, I input the wrong numbers for the overtime exemption data. How do I correct it?
Log into your My Alabama Taxes account, and send a message with the corrected OT exemption data. An ALDOR agent will assist in amending and updating the data. You may also email withholdingtax@revenue.alabama.gov with your withholding tax account number and the corrected OT exemption data.
- The bulk file submitted for my A1 or A6 had the wrong numbers for the overtime exemption data. How do I correct it?
Log into your My Alabama Taxes account, and send a message with the corrected OT exemption data. An ALDOR agent will assist in amending and updating the data. You may also email withholdingtax@revenue.alabama.gov with your withholding tax account number and the corrected OT exemption data.
- Will I be assessed a penalty if I don’t file the 2023 historical overtime exemption data?
There is no specific penalty associated with the overtime exemption data reporting. However, normal penalties apply to the filing requirements of the A3, A1, and A6 returns which house the overtime exemption data fields.
ALDOR se compromete a proporcionar a los empresarios y a las empresas orientación e información relacionadas con la exención del pago de las horas extraordinarias. Si tiene más preguntas relacionadas con la retención y declaración del pago de horas extraordinarias exentas, envíe un correo electrónico a withholdingtax@revenue.alabama.gov.
*La Ley2023-421 se promulgó el 8 de junio de 2023.