| Minimum Wages |
| Effective 9/01/97 | Effective 7/24/07 | Effective 7/24/08 | Effective 7/24/09 |
| Minimum Wage: | $5.15* | $5.85* | $6.55* | $7.25* |
| Min. Cash Wage: | $2.13* | $2.13* | $2.13* | $2.13* |
| (Tipped Employee) Max. Tip Credit: | $3.02* | $3.72* | $4.42* | $5.12* |
| Youth Sub-Minimum Wage: | $4.25* | $4.25* | $4.25* | $4.25* |
| * Alabama has no state minimum wage law. Federal minimum wage
requirements apply. |
| State Income Tax |
| Wage Withholding: | Tables |
| Supplemental Wage/Bonus Rate: | 5.0% |
| Unemployment Insurance |
| Maximum 2019 Taxable Earnings: | $8,000 |
(Unchanged from 2017) |
| Employee Deduction: | None |
| Employer 2019 Tax Rates: | 0.65 - 6.8% |
(Includes 0.06% employment security assessment) |
| Standard 2019 New Employer Rate: | 2.7% |
| Voluntary Contribution Permitted: | No |
| Disability Insurance |
| Employee Deduction: | None |