Section 25-4-130 Duration of employer’s coverage under this chapter; termination of coverage. (a) Except as otherwise provided in subsection (b) of this section, any employing unit which is or becomes an employer subject to this chapter within any calendar year, shall be an employer subject thereto during the whole of such calendar year. (b) Except […]
Section 25-4-131 Election of coverage under chapter by employing units and political subdivisions. (a) Any employing unit (except one whose employment is specifically exempt under the provisions of subsection (b) of Section 25-4-10) not otherwise subject to this chapter which files with the secretary its written election to become an employer subject hereto for not […]
Section 25-4-132 Assessment of interest on delinquent contribution payments. Contributions unpaid on the date when they are due and payable, as provided in this chapter, or as may be provided by rules or regulations in this chapter, shall bear interest at the rate of one percent per month from and after such date until payment […]
Section 25-4-133 Penalties for delinquent contribution payments and reports. (a) Any employer without good cause failing to pay any contribution within the time required by this chapter or the rules and regulations of the secretary shall be required by the secretary to pay, in addition thereto, a penalty of 10 percent of the amount thereof, […]
Section 25-4-134 Procedures for collection of delinquent contribution payments. (a) Generally. The contributions, interest, and penalties required to be paid under this chapter shall be a first and prior lien upon all property and rights to property, real or personal, of any employer subject to this chapter. The lien shall arise at the time the […]
Section 25-4-135 Effect of bankruptcy or liquidation of employer. In the event of bankruptcy of any employer, or of liquidation of an employer under any law of this state by reason of insolvency or inability to pay his debts, the amount due for contributions on behalf of the employer shall have the same status and […]
Section 25-4-136 Secretary may extend time for payment of contributions. The secretary, for good cause may extend the time for payment of any contributions required by this chapter, without interest or penalty, for a period not to exceed 90 days, subject to such conditions and restrictions as the secretary may impose. (Acts 1939, No. 497, […]
Section 25-4-137 Adjustments or refunds. (a) If, not later than four years after the date on which any contributions, penalties, or interest became due, an employer who has paid such contributions, penalties, or interest thereon shall make application for an adjustment thereof in connection with subsequent contribution payments, or for a refund thereof because such […]
Section 25-4-138 Agreement to waive right to benefits; agreement to pay employer’s contributions; reduction of wages to finance employer’s contributions. Any agreement by an employee to waive or release his rights to benefits or any other rights under this chapter shall be void. Any agreement by an employee to pay all or any portion of […]
Section 25-4-139 Fees in proceedings under chapter. No individual shall be charged fees of any kind by the secretary or his representatives, in any proceeding under this chapter. Any individual claiming benefits in any proceeding or court action may be represented by counsel or other duly authorized agent but no such counsel or agents shall […]
Section 25-4-140 Certain assignments, etc., of right to benefits void; exemption from attachment, etc.; exception. Any assignment, pledge, or encumbrance of any right to benefits which are or may become due or payable under this chapter, except as is provided by this chapter, shall be void, and such rights to benefits shall be exempt from […]
Section 25-4-142 Employment Security Administration Fund; Special Employment Security Administration Fund; replacement of certain funds. (a) There shall be in the State Treasury a fund to be known as the Employment Security Administration Fund. All moneys which are deposited or paid into this fund are hereby appropriated and made available to the secretary for expenditure […]
Section 25-4-143 Appropriations. All moneys in the Unemployment Administration Fund, the Special Employment Security Administration Fund, the Special Federal Advance Interest Repayment Fund and the Employment Security Enhancement Fund, or any appropriated by the state or granted by the federal government in accordance with the provisions of the Wagner-Peyser Act or other federal or state […]
Section 25-4-144 Reservation of right to repeal or amend chapter. The Legislature reserves the right to amend or repeal all or any part of this chapter at any time. There shall be no vested private right of any kind against such amendment or repeal. All the rights, privileges or immunities conferred by this chapter or […]
Section 25-4-145 Penalties; limitation of actions; collection of overpayments; waiver of overpayments. (a) Penalties. (1) Whoever willfully makes a false statement or representation or who willfully fails to disclose a material fact to obtain or increase any benefit or payment under this chapter, or under an unemployment insurance law of any other state or government, […]
Section 25-4-146 Certain employees of Department of Labor constituted peace officers to enforce unemployment compensation law and other specified state criminal laws. (a) Employees of the Department of Labor classified as unemployment insurance claims investigators and those supervisors charged with the direct enforcement of the fraud provisions of the Alabama Unemployment Compensation Law, as designated […]
Section 25-4-147 Arrest fee; disposition of fees collected. In all cases where arrests are made by any of said unemployment insurance fraud investigators or other supervisors charged with the direct enforcement of the fraud provisions of the law, as designated in writing by the secretary of the department, designated by Section 25-4-146 as peace officers, […]
Section 25-4-148 Disposition of trust funds, etc., in event of invalidity of provisions pertaining to payment of contributions and benefits. If at any time the Governor shall find that the provisions of this chapter requiring the payment of contributions and benefits have been held invalid under the Constitution of this state by the Supreme Court […]
Section 25-4-149 Appropriation of funds for payment of benefits for state employees generally. Such moneys as are needed to pay the state’s portion of benefits provided in this chapter are hereby appropriated from such funds as the salaries of the several state’s employees are paid. (Acts 1978, 1st Ex. Sess., No. 1, p. 5, §12.)
Section 25-4-150 Payment of fringe benefits for employees of local boards of education. Such moneys as are necessary to finance the fringe benefit costs for employees of local boards of education shall be paid by the local board of education from such funds as the salaries of the local boards’ of education employees are paid. […]
