초과 근무 수당 면제*

신고 안내 및 자주 묻는 질문

2024년 1월 1일 이후에 시작되는 과세 연도에는 풀타임 시간당 임금을 받는 직원이 특정 주에 40시간을 초과하여 근무한 시간에 대해 받는 초과 근무 수당은 총소득에서 제외되므로 앨라배마 주 소득세가 면제됩니다. 이 면제와 함께 고용주는 ALDOR에 보고해야 하는 요건이 있습니다. 고용주는 초과 근무 수당을 지급한 총 총액과 초과 근무 수당을 받은 총 직원 수를 보고해야 합니다.

초과 근무 수당 면제: 나의 앨라배마 세금 및

고용주가 신고할 수 있는 기존 양식

고용주는 두 가지 방법으로 ALDOR에 신고해야 합니다:

• 2023년 한 해 동안 지급된 초과근무 수당 총액과 수당을 수령한 정규직 시간당 직원 수를 포함하는 일회성 보고서입니다.
• 고용주의 원천징수세 신고와 연계된 2024 과세연도부터 동일한 데이터 요건을 월별/분기별로 보고해야 합니다.

누가 ALDOR에 신고해야 하나요?

• 직원의 임금에서 앨라배마 주 세금을 원천징수해야 하는 모든 고용주.

어떤 초과 근무가 면제로 인정되나요?

• 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

언제, 무엇을 신고해야 하나요?

• 일회성 보고서 - 과거 2023년 초과 근무 데이터:
  • 기한은 2024년 1월 31일까지입니다.
  • 고용주는 다음 사항을 보고해야 합니다:
    1. 2023년 한 해 동안 지급된 초과 근무 총액입니다.
    2. 2023년에 초과 근무 수당을 받은 정규직 시간당 직원 총 수입니다.
• 2024 과세 연도부터 월별/분기별 보고가 시작됩니다:  
  • 양식 A-6(월별) 및 양식 A-1(분기별) 원천징수 보고서와 함께 보고합니다.
  • 고용주는 다음 사항을 보고해야 합니다:
    1. Aggregate amount of overtime paid (new exempt portion) during the period (month/quarter).
    2. 초과 근무 수당을 받은 정규직 시간당 직원 총 수입니다.

어떻게 신고하나요?

나의 앨라배마 세금 계정에 이미 마련되어 있는 양식이나 절차를 사용하여 신고하게 됩니다.

• 일회성 보고서 - 과거 2023년 초과 근무 데이터:
  • 나의 앨라배마 세금을 통해 신고하는 두 가지 옵션이 있습니다:
    • 대량 신고자(일반적인 고용주)가 아닌 경우: 필요한 데이터를 수동으로 입력할 수 있는 링크가 양식 A-3에 제공됩니다.
    • 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)
      
• 2024 과세 연도부터 월별/분기별 보고가 시작됩니다: 
  • 나의 앨라배마 세금을 통해 신고하는 두 가지 옵션이 있습니다:
    • 대량 신고자(일반적인 고용주)가 아닌 경우: 양식 A-6 및 A-1 원천 징수 보고서의 새 필드 상자에 데이터를 입력합니다.
    • 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)

수동 종이 양식이 조정되나요?

• ALDOR에 접수되는 수동 종이 양식의 수가 적기 때문에, 이번 보고를 위해 A-3, A-6 및 A-1 종이 양식은 조정되지 않을 것입니다. 모든 고용주는 나의 앨라배마 세금 신고를 활용하고 제출할 것을 권장합니다. 나의 앨라배마 세금 계정 등록에 대한 자세한 내용은 myalabamataxes.alabama.gov를 방문하십시오.

초과 근무 수당 면제: 원천징수세 FAQ

어떤 초과 근무가 면제 대상인가요?

• 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.

원천징수 목적상, 앨라배마주 원천징수 대상 임금만 주당 40시간 한도를 초과한 시점을 계산하는 데 사용됩니다. 이는 앨라배마주 거주자인 직원과 비거주자인 직원 모두에게 적용됩니다.

질문

• 앨라배마주 직원(거주자)이 원천 징수가 필요한 여러 주에서 근무하고 직원의 임금이 40시간을 초과하는 경우 면제가 적용되나요?

앨라배마 거주자의 원천징수 목적상, 다른 주의 원천징수세가 적용되는 다른 주에서 받은 임금에는 앨라배마 원천징수세가 적용되지 않습니다. 해당 임금은 앨라배마 원천징수 대상이 아니며 고용주가 해당 임금에 대해 앨라배마 원천징수세를 징수 및 송금하지 않으므로 앨라배마 원천징수 목적의 40시간 임계값을 결정하는 계산에 사용되지 않습니다.

• 비거주자가 앨라배마에 있는 동안 임금을 받는 경우 앨라배마의 총 근무 시간이 40시간 미만인 경우에도 초과 근무 면제가 적용되나요?

원천징수 목적상 40시간을 초과하는 앨라배마주 원천징수 대상 임금만 비거주자에 대한 원천징수세 결정에 사용됩니다.

• 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.

공제 및 제외 순서

앨라배마주 원천징수세를 계산하려면 현재와 같이 세전 공제액을 공제한 다음 초과 근무 임금을 제외하면 앨라배마주 원천징수세 대상 총 과세 대상 금액이 남습니다.

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

14번 상자에 양식 W-2 보고

ALDOR는 면제된 초과 근무 임금은 직원 양식 W-2의 14번 상자에 "EX OT WAGES"를 지표로 사용하여 보고할 것을 제안합니다(예: EX OT WAGES- $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.

ALDOR는 고용주와 사업체에 초과 근무 수당 면제와 관련된 지침과 정보를 제공하기 위해 최선을 다하고 있습니다. 면제된 초과 근무 수당의 원천징수 및 보고와 관련하여 추가 질문이 있는 경우 다음 이메일을 보내주십시오. withholdingtax@revenue.alabama.gov.

*법2023-421은 2023년 6월 8일에 법으로 제정되었습니다.