Alabama § 25-1-3 Determination of Employment for Purposes of Employment Benefits and Tax Liabilities; Exemptions

Alabama Statutes

§ 25-1-3 — Determination of Employment for Purposes of Employment Benefits and Tax Liabilities; Exemptions

Alabama § 25-1-3

Title 25Industrial Relations and Labor

Ch. 1General Provisions

Art. 1In General

This text of Alabama § 25-1-3 (Determination of Employment for Purposes of Employment Benefits and Tax Liabilities; Exemptions) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 25-1-3 (2026).

Text

(a)For purposes of determining eligibility for employee benefits and protections pursuant to this title, relating to employment and unemployment, or determining tax liability for employees and employers pursuant to Title 40, relating to revenue and taxation, an employer or state agency responsible for determining the employment status of an individual shall do both of the following:

(1)Use the test enumerated by the Internal Revenue Service in Rev. Rul. 87-41, 1987-1 C.B. 296, as amended or replaced from time to time, in making its determination.

(2)Apply the safe harbor provided in Section 530 of the Revenue Act of 1978, Public Law 95-600, as amended and extended by subsequent acts of Congress.

(b)Notwithstanding subsection (a), this section shall have no application to, nor shall it

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(a) For purposes of determining eligibility for employee benefits and protections pursuant to this title, relating to employment and unemployment, or determining tax liability for employees and employers pursuant to Title 40, relating to revenue and taxation, an employer or state agency responsible for determining the employment status of an individual shall do both of the following:
(1) Use the test enumerated by the Internal Revenue Service in Rev. Rul. 87-41, 1987-1 C.B. 296, as amended or replaced from time to time, in making its determination.
(2) Apply the safe harbor provided in Section 530 of the Revenue Act of 1978, Public Law 95-600, as amended and extended by subsequent acts of Congress.
(b) Notwithstanding subsection (a), this section shall have no application to, nor shall it have any impact upon, any determination of whether a worker is engaged in employment, or is considered an employee, for purposes of the workers’ compensation laws of this state.