1st Quarter
January 1 - March 31
Invoices Issued:
1st Business Day of April
AL Invoices Due:
May 15
WELCOME to SLIP+
for filers of Alabama
This page provides important information for brokers and insurers operating in the state of Alabama. For general questions, please refer to our Frequently Asked Questions (FAQ) page, which addresses common inquiries and offers step-by-step instructions to help you navigate these essential tasks.
If you have further questions or need additional assistance, don’t hesitate to reach out to our support team.
FILINGS RECEIVED DURING
2nd Quarter
April 1 - June 30
Invoices Issued:
1st Business Day of July
AL Invoices Due:
August 15
3rd Quarter
July 1 - September 30
Invoices Issued:
1st Business Day of October
AL Invoices Due:
November 15
4th Quarter
October 1 - December 31
Invoices Issued:
1st Business Day of January
AL Invoices Due:
February 15
WEBINAR
The following video has been recorded for Alabama's SLIP+ Implementation Training Webinar.
BULLETINS
Stay informed with the latest bulletins from Alabama featuring updates and guidelines for brokers, insurers, and filers. This section ensures you have access to essential regulatory and industry-related information specific to Alabama.
Alabama Department of Insurance Adopts SLIP+ for Reporting and Payment of Surplus Lines Premium Taxes
Montgomery, AL –The Alabama Department of Insurance is adopting SLIP+ for States for the reporting and payment of all Alabama surplus lines premium taxes beginning January 1, 2026.
ALABAMA DOI ADOPTS SLIP+ FOR SURPLUS LINES
Effective January 1, 2026 the Alabama Department of Insurance will adopt the SLIP+ for States platform for the reporting and payment of all Alabama surplus lines premium taxes.
FREQUENTLY ASKED QUESTIONS
What is the tax rate on Surplus Lines premiums in Alabama?
The tax rate for Alabama is 6%
Does Alabama maintain a list of eligible insurers?
Alabama does not maintain a list of eligible surplus lines insurers but does publish a list of certain unauthorized insurers that are known to be ineligible either as to financial requirements or as to claims practices.
Does Alabama allow policy fees, and if so, are they taxable?
Yes, Alabama allows a reasonable policy fee for each policy and is to be itemized separately and is taxable. When entering policy data in SLIP+ for States, these fees would be entered in the Policy Fee field.
Which Alabama policies do I file in SLIP+?
All New or Renewal policies, and any associated endorsements, effective on or after January 1, 2026, should be filed in SLIP+ for States. Any New or Renewal policies that were effective prior to 1/1/2026 and associated endorsements on those policies, regardless of the endorsement effective date, should be filed in OPTins.
When are taxes due for Alabama?
It is highly recommended surplus lines brokers remit taxes quarterly using the following schedule.
| Filings Received | Invoice Date | Invoice Due Date |
|---|---|---|
| Q1 | January 1 – March 31 | First Business Day in April | May 15 |
| Q2 | April 1 – June 30 | First Business Day in July | August 15 |
| Q3 | July 1 – September 30 | First Business Day in October | November 15 |
| Q4 | October 1 – December 31 | First Business Day in January | February 15 |
Tax payments for Alabama surplus line premiums are statutorily due annually on or before March 1st of each year in accordance with §27-10- 31.
Are annual filings still required for Alabama?
Yes, an annual filing report will be required and will be filed in SLIP +. The Annual Report will be due by March 1st of the following year.
What type of coverages are tax exempt?
Per AL Code § 27-10-34 (2024), The provisions of this surplus line insurance law controlling the placing of insurance with unauthorized insurers shall not apply to reinsurance or to the following insurances when so placed by licensed agents or brokers of this state:
(1) Wet marine and transportation insurance;
(2) Insurance on subjects located, resident or to be performed wholly outside of this state or on vehicles or aircraft owned and principally garaged outside this state;
(3) Insurance on property or operation of railroads engaged in interstate commerce;
(4) Insurance of aircraft owned or operated by manufacturers of aircraft or aircraft operated in scheduled interstate flight, or cargo of such aircraft or against liability, other than workmen’s compensation and the employer’s liability, arising out of the ownership, maintenance, or use of such aircraft; and
(5) The property and operations of the shipbuilding and ship repair industry engaged in interstate or foreign commerce and vessels, cargoes, watercraft, piers, wharves, graving docks, dry docks, marine railways and building ways, commonly known as wet marine.
Is a quarterly Affidavit required?
No, Quarterly affidavits are not required for Alabama.
Will a No Business/Zero Premium Annual Report filing required?
No, if no business is submitted, you will not be required to submit no business Annual Report
Does Alabama require a Diligent Effort?
Yes, a minimum of 1 Declination will be required for all coverages.
Will Risk Purchasing Groups report Premium tax in SLIP+ for States for Alabama?
No, premium taxes for Risk Purchasing Groups will report directly to Alabama by using Tax Form 14. Below is a link for the portal to submit RPG policy data to the Alabama DOI. To submit this data please visit the Alabama DOI Portal.
Will Independently Procured Coverage be filed in SLIP+ for States for Alabama?
No, premium taxes for Independently Procured Coverage will continue to be reported directly to the Alabama DOI using Tax Form 14.1. Below is a link for the portal to submit RPG policy data to the Alabama DOI. To submit this data please visit the Alabama DOI Portal.