Alabama Code 25-4-53. Withholding of employee contributions
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Terms Used In Alabama Code 25-4-53
- 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
- employee: as used in this chapter , means any individual employed by an employer subject to this chapter, in which employment the relationship of master and servant exists between the employee and the person employing him. See Alabama Code 25-4-7
For calendar years ending prior to January 1, 1986, employee contributions, the withholding of such contributions, and the penalty for an employer’s failure to withhold and violations of trust shall be as was provided by this section prior to such date.