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加班豁免

  • 加班豁免

加班费豁免*

报告指南和常见问题

从 2024 年 1 月 1 日或之后开始的纳税年度起,全职计时工资雇员在任何一周内工作时间超过 40 小时而获得的加班费不计入总收入,因此免征阿拉巴马州所得税。与这一免税规定相关的是雇主向 ALDOR 报告的要求。雇主必须报告支付的加班费总额和领取加班费的员工总数。

加班费豁免:利用我的阿拉巴马州税收和

雇主报告的现有表格

雇主必须通过两种方式向 ALDOR 报告:

  • 一次性报告,包括 2023 年期间支付的加班费总额以及领取加班费的全职小时工人数。
  • 从 2024 纳税年度开始,每月/每季度报告与雇主申报预扣税相关的相同数据要求。

谁必须向 ALDOR 报告?

  • 所有必须从雇员工资中预扣阿拉巴马州税款的雇主。

哪些加班属于豁免加班?

  • 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

何时报告,报告什么?

  • 一次性报告 - 2023 年加班历史数据:
    • 2024 年 1 月 31 日前到期。
    • 雇主必须报告以下内容:
      1. 2023 日历年支付的加班费总额。
      2. 2023 年领取加班费的全职小时工总数。
  • 从 2024 纳税年度开始每月/每季度报告:  
    • 与表格 A-6(月度)和表格 A-1(季度)预扣申报单一起申报。
    • 雇主必须报告以下内容:
      1. Aggregate amount of overtime paid (new exempt portion) during the period (month/quarter).
      2. 领取加班费的全职小时工总数。

如何报告?

您将使用 My Alabama Taxes 账户中已有的表格或流程进行报告。

  • 一次性报告 - 2023 年加班历史数据:
    • 通过 "我的阿拉巴马州税务 "进行申报有两种选择:
      • 如果您不是批量申报者(您的典型雇主):表格 A-3 中将提供一个链接,引导您手动输入所需数据。
  • 从 2024 纳税年度开始每月/每季度报告: 
    • 通过 "我的阿拉巴马州税务 "进行申报有两种选择:
      • 如果您不是批量申报者(您的典型雇主):您将在 A-6 和 A-1 表格预扣申报单上的新字段框中输入数据。
      • 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)

是否会调整手工纸质表格?

  • 由于 ALDOR 收到的手工纸质表格数量较少,A-3、A-6 和 A-1 纸质表格将不作调整。我们鼓励所有雇主使用 "我的阿拉巴马州税务"(My Alabama Taxes)进行申报。有关注册 MyAlabama Taxes 账户的信息,请访问myalabamataxes.alabama.gov

加班费豁免:预扣税常见问题

哪些加班属于豁免加班?

  • 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.

就预扣税而言,只有阿拉巴马州规定的预扣工资才会被用于计算何时超过每周 40 小时的门槛。这既适用于阿拉巴马州居民,也适用于非居民雇员。

问题

  • 如果阿拉巴马州的雇员(居民)在多个需要预扣工资的州工作,且雇员的工资超过 40 小时,是否适用豁免?

就亚拉巴马州居民的预扣税而言,在其他州赚取的工资若须缴纳其他州的预扣税,则无需缴纳亚拉巴马州的预扣税。由于这些工资不属于阿拉巴马州的预扣税范围,而且雇主也没有对这些工资征收和缴纳阿拉巴马州的预扣税,因此在计算确定阿拉巴马州预扣税的 40 小时门槛时,不会使用这些工资。

  • 如果非居民在阿拉巴马州赚取工资,即使阿拉巴马州的总工时少于 40 小时,加班免责是否仍适用?

出于预扣税的目的,在确定非居民的预扣税时,只使用阿拉巴马州预扣的 40 小时以上的工资。

  • 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.

扣除和排除的顺序

要计算阿拉巴马州的预扣税,应像现在一样扣除税前扣除额,然后剔除加班工资,剩下的就是阿拉巴马州预扣税的应纳税总额。

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

W-2 表格第 14 框中的报告

ALDOR 建议在雇员 W-2 表的第 14 格报告豁免加班工资,用 "EX OT WAGES "作为指标:例如,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.

ALDOR 致力于为雇主和企业提供与加班费豁免相关的指导和信息。如果您有与预扣和报告豁免加班工资相关的其他问题,请发送电子邮件至 withholdingtax@revenue.alabama.gov.

*2023-421 号法案于 2023 年 6 月 8 日签署成为法律。