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AL

Alabama Nanny Tax Guide

Alabama requires household employers to withhold state income tax and pay state unemployment insurance. The state uses a progressive income tax system with rates ranging from 2% to 5%.

State Income Tax
State Unemployment
Disability Insurance
Paid Family Leave

Minimum Wage

$7.25/hour (federal)

SUTA Rate Range

0.65% - 6.8%

Key Things to Know

  • Has state income tax withholding (2% - 5%)
  • Uses federal minimum wage
  • No state disability insurance requirement
  • Birmingham has local occupational tax (1%)

Alabama Employer Requirements

State Income Tax

Alabama requires employers to withhold state income tax from employee wages. Rates are progressive: 2% on first $500, 4% on $500-$3,000, and 5% on income over $3,000.

State Unemployment Insurance

Employers pay SUI tax on the first $8,000 of wages. New employer rate is 2.7%, with rates ranging from 0.65% to 6.8% based on experience.

Local Taxes

Birmingham and some other cities have occupational taxes. Birmingham's rate is 1%. Check if your employee works in a locality with additional taxes.

What will it cost?

Wondering what you'll actually owe as a Alabama employer? Adjust the numbers below to get a quick estimate of your annual tax obligations.

This guide is for informational purposes only and should not be considered legal or tax advice. Tax laws change frequently. Always verify current requirements with your state's tax agency or consult with a qualified tax professional.

Verified accurate as of February 2026Sources: Alabama tax agency, IRS Publication 926

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