Overtime Pay Exemption Pursuant to Act 2024-437: U.S. Fair Labor Standards Alignment*

报告指南和常见问题

For the tax period beginning on or after October 1, 2024, amounts paid as overtime compensation in accordance with the Fair Labor Standards Act shall be excluded from gross income and therefore exempt from Alabama state income tax. Tied with this exemption are employer reporting requirements to ALDOR. Employers are required to report the total aggregate amount of exempt overtime paid and the total number of employees who received exempt overtime pay.

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

Employers are required to report to ALDOR:

• Beginning January 1, 2024, included with the monthly withholding tax report employers shall report the aggregate amount of exempt overtime paid during the period along with the number of employees who received the exempt overtime pay.

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？

• Amounts exempt from gross income will be overtime wages computed in accordance with the U.S. Fair Labor Standards Act. The effective date of this change will be October 1, 2024.

WHAT overtime qualifies as exempt for employees governed by the National Railway Labor Act?

• Amounts exempt from gross income will be overtime wages computed based on hourly component overtime as defined in relevant collective bargaining agreements.
  
• Employers governed by the National Railway Labor Act should continue to exempt employees’ wages based on hourly wages even after October 1, 2024.

何时报告，报告什么？

• 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 exempt overtime paid during the period (month/quarter).
    2. Total number of employees who received exempt overtime pay.

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。

• 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：
    • If you ARE NOT a Bulk Filer (your typical employer): You will input the data into the new field boxes on the Form A-6 and A-1 withholding returns.
    • 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？

• Due to the small number of manual paper forms received by ALDOR, the A-3, A-6, and A-1 paper forms will not be adjusted for this reporting. We encourage all employers to report and file through My Alabama Taxes. For information on registering for a My Alabama Taxes account, please visit 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 October 1, 2024, through June 30, 2025.
• The exempt overtime pay shall be based on the employee’s overtime computed in accordance with the Fair Labor Standards Act.
• For employers governed by the National Railway Labor Act, the exempt overtime pay is based on the overtime compensation as stated in relevant collective bargaining agreements.

For withholding tax purposes, only wages subject to Alabama withholding are used in calculating the overtime. This applies both to employees who are residents of Alabama and to employees who are non-residents.

• If an Alabama employee (resident) works in multiple states which require withholding would the overtime exemption apply to those wages?

For an Alabama resident, wages earned in another state which is subject to the other state’s withholding tax are not Alabama wages subject to Alabama withholding tax. Since the wages are not Alabama wages subject to Alabama withholding tax, the exemption would not apply in this case.   

• If a non-resident is earning wages while in Alabama, would the overtime exemption apply?

If the wages are considered Alabama wages subject to Alabama withholding tax, any wages which would be considered overtime under the Fair Labor Standards Act would qualify whether earned by a resident or a non-resident.  

• 带薪休假是否计入每周 40 小时工作时间？

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.

• Will an hourly part time or seasonal employee qualify for exempt overtime wages? 

Yes, wages earned which qualify as overtime according to the Fair Labor Standards Act will qualify for exemption and reporting purposes if earned by an hourly part time or seasonal employee.

• Will an amount of overtime earned on or before June 30, 2025, but paid after this date qualify for exemption?

否，金额必须在 2025 年 6 月 30 日之前收到/支付，才符合免税和报告条件。

• 就报告而言，如果一名员工在报告期内多次领取豁免加班工资（例如：按周支付工资，并在月度报告期内领取 4 次加班工资），该员工是在报告期内报告一次还是报告多次？

无论向雇员支付加班费的频率如何，每个报告期都只报告一次。每个报告期都有一个不同的雇员人数。每位在报告期内获得加班费的员工在报告中只包含一次。

扣除和排除的顺序

To compute Alabama withholding tax, subtract pre-tax deductions as you currently do, then exclude the overtime wages, which leaves the gross taxable amount subject to Alabama withholding tax.

雇员加班工资免税时预扣税款的计算。本示例中使用的金额仅供参考，并不反映实际金额。
当前发薪期阿拉巴马州工资总额。		$ 5,600
减去税前扣除（根据阿拉巴马州工资总额计算的 401k、125 自助餐计划等）。		$ -873
减去豁免加班工资。		$ -750
阿拉巴马州预扣税计算公式步骤 1 中使用的工资金额。如需了解更多信息，请参阅《预扣税表》和《雇主须知》。		$ 3,977

W-2 表格第 14 框中的报告

ALDOR proposes that exempt overtime wages be reported in Box 14 of employees Form W-2 using “EX OT WAGES” as the indicator: for example, 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.

修订报告的豁免加班费

• 我登录了 "我的阿拉巴马州税务 "并提交了 A1 或 A6。但是，我输入了错误的加班费豁免数据。我该如何更正？

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.

• 为我的 A1 或 A6 提交的批量文件中，加班豁免数据的数字有误。如何更正？ 

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.

ALDOR is committed to providing employers and business with guidance and information related to the overtime pay exemption. If you have additional questions related to withholding and reporting of exempt overtime pay, please email withholdingtax@revenue.alabama.gov.

*Act 2024-437 was signed into law on May 7, 2024.