Alabama Releases Three Proposed Rules for Overtime Pay Exemption

Alabama released three proposed rules as of Sept. 5 relating to its overtime pay exemption law (Act 2023-421), which takes effect in 2024.

Two rules, Withholding Returns and Payments and Included and Excluded Wages, would amend current state regulations. The first rule would add a clause requiring employers and withholding tax agents to report the amount of exempt overtime wages and the number of employees who received such wages. The reporting would be included in monthly or quarterly withholding tax returns. The second rule would add a clause that summarizes Act 2023-421 and refers to the third ...