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 has adopted the SLIP+ for States platform for the reporting and payment of Alabama surplus line policy data and taxes in accordance with §27-10-31 of the Alabama Code
Effective January 1, 2026, the Alabama Department of Insurance has adopted the SLIP+ for States platform for the reporting and payment of Alabama surplus line policy data and taxes in accordance with §27-10-31 of the Alabama Code.
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.
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.
FREQUENTLY ASKED QUESTIONS
What Alabama transactions should be filed in SLIP+ for States?
All policies and associated endorsements with an effective date on or after 1/1/2026 should be reported to SLIP + for States. Any policies and subsequent endorsements where the policy effective date is prior to 1/1/2026 should be filed in OPTins.
What is the tax rate on Surplus Lines premiums in Alabama?
The surplus lines tax rate for Alabama is 6% of the gross premium (premium + policy fees)
What is the filing requirement for Alabama transactions?
- Q1, May 30th
- Q2, August 30th
- Q3, November 30th
- Q4, January 30th
What should I enter in the “service of process” fields?
AL Code § 27-10-33 requires policies written in Alabama list a service of process contact. Please enter the carrier’s registered agent or legal department contact, the entity designated by the insurer to receive legal notices or lawsuits related to the policy.
Are policy fees subject to the surplus lines tax and SLIP+ transaction fee?
Yes, all policy fees (i.e. carrier fees, inspection fees, broker fees etc.) charged on Alabama surplus lines policies are taxable and should be reported in the Policy Fees field in SLIP+.
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 unauthorized insurers that are prohibited due to financial requirements or claims practices.
Does Alabama require a Diligent Effort?
Yes, a minimum of 1 Declination is required for all coverages. To add the declining insurers details, click the Add Insurer link at the top of the Declinations box.
What is the invoicing schedule for Alabama?
|
Filings Received |
Invoice Date | SLIP+ Transaction Fees Due |
Alabama Taxes Due |
|
Q1 January 1 – March 31 |
First Business Day in April | May 15 |
March 1 of the following year |
|
Q2 April 1 – June 30 |
First Business Day in July | August 15 |
March 1 of the following year |
|
Q3 July 1 – September 30 |
First Business Day in October | November 15 |
March 1 of the following year |
|
Q4 October 1 – December 31 |
First Business Day in January | February 15 |
March 1 of the year the invoice is issued |
What coverages are exempt from tax in Alabama?
The following coverages are exempt from the Alabama surplus lines tax:
- Reinsurance
- Wet marine and transportation insurance
- Insurance for property, risks, or activities located entirely outside Alabama, including vehicles or aircraft that are owned and mainly garaged outside the state
- Insurance on railroad property or operations involved in interstate commerce
- Insurance for aircraft that are:
- Owned or operated by aircraft manufacturers, or
- Used in scheduled interstate flights, including their cargo
(This excludes workers’ compensation and employer’s liability coverage.)
- Insurance related to the shipbuilding and ship repair industry engaged in interstate or foreign commerce, including coverage for vessels, cargo, watercraft, piers, wharves, dry docks, marine railways, and similar “wet marine” operations
Are Quarterly Affidavits required for Agents in Alabama?
No, Quarterly affidavits are not required.
Are Annual Filings Report required for Agents in Alabama?
Yes, an annual filing report should be filed in SLIP +. The annual report will be due by March 1st of the following year.
Is a No Business/Zero Premium Annual Report required for Agents in Alabama?
No, if no business is submitted, no annual report is required.
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.