Alaska Unemployment Compensation laws & compensation compliance analysis

Alaska Unemployment Compensation: What you need to know

Virtually all employers are covered by the Alaska Employment Security Act (AK Stat. Sec. 23.20.005 et seq.) and are therefore subject to the state unemployment insurance tax. For example, covered employers include:
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• Employers that employed at least one person for some portion of a day in the current or preceding calendar year;
• Anyone who acquired a business of a covered employer or who forms a business by merging or affiliating two companies;
• Agricultural employers that, in the current or preceding calendar year, paid $20,000 for such labor in any quarter or employed 10 or more people in each of 20 different weeks;
• Employers of domestic servants if they paid $1,000 or more in any quarter in the current or preceding calendar year;
• The state of Alaska and its political subdivisions;
• Nonprofit organizations exempt from income tax that pay $250 or more in a quarter or with four or more employees in each of 20 different weeks in the current or preceding calendar year;
• Employers subject to the Federal Unemployment Tax Act (FUTA); and
• Employers that voluntarily elect to be covered (AK Stat. Sec. 23.20.520 and AK Stat. Sec. 23.20.525).
The law excludes certain services from coverage, including, for example, services provided by:
• Students working for schools, colleges, or universities;
• Students working for work-study programs;
• Real estate and insurance salespersons;
• Student nurses;
• Hospital interns;
• Certain domestic servants;
• Certain family members;
• Certain agricultural laborers;
• Certain religious workers; and
• Newspaper distributors who are minors (AK Stat. Sec. 23.20.526).
Taxable wage base. For the current taxable wage base, visit ...

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Alaska Unemployment Compensation Resources

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