Section 25-4-5 Contributions; Payments in Lieu of Contributions

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Alabama Code › Title 25 › Chapter 4 › Section 25-4-5

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

Text

(a) “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.

(b) “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.

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Section 25-4-5 Contributions; Payments in Lieu of Contributions · Ala. Code § 25-4-5 | Frix