Alabama Code 25-4-51. Rates of contributions, etc., by employers
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Terms Used In Alabama Code 25-4-51
- Base period: as used in this chapter , means the first four of the last five completed calendar quarters immediately preceding the first day of an individual benefit year. See Alabama Code 25-4-1
- Benefits: as used in this chapter , means the money payable to an individual with respect to his unemployment as provided in this chapter. See Alabama Code 25-4-2
- Calendar quarter: as used in this chapter , means the period of three consecutive calendar months ending on March 31, June 30, September 30 or December 31, except as the secretary shall by regulation otherwise prescribe. See Alabama Code 25-4-4
- Contributions: as used in this chapter , means the money payments to the State Unemployment Compensation Fund, required by this chapter, on the basis of a percentage of wages. See Alabama Code 25-4-5
- employment: shall include service constituting employment under any unemployment compensation law of another state or of this state. See Alabama Code 25-4-16
- Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
- Escrow: Money given to a third party to be held for payment until certain conditions are met.
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Fiscal year: as used in this chapter , shall mean the 12 consecutive month period beginning October 1 of each calendar year for employers who make payments in lieu of contributions to the fund. See Alabama Code 25-4-4
- following: means next after. See Alabama Code 1-1-1
- Fund: as used in this chapter , means the Unemployment Compensation Fund established by this chapter, to which all contributions and payments in lieu of contributions and from which all benefits required under this chapter shall be paid. See Alabama Code 25-4-12
- month: means a calendar month. See Alabama Code 1-1-1
- Payments in lieu of contributions: as used in this chapter , means the money payments to the State Unemployment Compensation Fund, required by this chapter, from employers who reimburse the fund for the amount of regular benefits and extended benefits paid that is attributable to service in the employ of such employers as is required by this chapter. See Alabama Code 25-4-5
- preceding: means next before. See Alabama Code 1-1-1
- Secretary: as used in this chapter , means the Secretary of Labor or his authorized representatives; except, that during any interim in which there is no duly appointed and qualified Secretary of Labor, the same shall mean the Director of Unemployment Compensation, provided for in Section 25-2-3. See Alabama Code 25-4-6
- State: as used in this chapter , includes, in addition to the states of the United States, the District of Columbia, the Virgin Islands, Puerto Rico, and Canada. See Alabama Code 25-4-14
- United States: includes the territories thereof and the District of Columbia. See Alabama Code 1-1-1
- wages: as used in this chapter , shall mean such remuneration as was defined in this section prior to such date. See Alabama Code 25-4-16
- year: means a calendar year; but, whenever the word "year" is used in reference to any appropriations for the payment of money out of the treasury, it shall mean fiscal year. See Alabama Code 1-1-1
The other provisions of this subsection notwithstanding, no such employer shall be required to reimburse the fund for any portion of the benefits paid to any individual whose benefits which are attributable to public service wages funded under the Comprehensive Employment and Training Act of 1973, as amended, after December 31, 1975, to the extent that such benefits are reimbursed to the fund by the federal government under the provisions of Section 220 of the Emergency Jobs Program Extension Act of 1976 ( P.L. 94-444).