Alaska payroll tax rates
Unemployment tax, income tax withholding, minimum wage and paid leave in Alaska, each with its effective date and the agency page it comes from.
Unemployment insurance
Checked on October 5, 2026.
Income tax withholding
| Item | Value | Effective | Source |
|---|---|---|---|
| Agency | None | Alaska Department of Revenue, Tax Division, Withholding Tax (opens in a new tab) | |
| Withholding rates | No income tax | Alaska Department of Revenue, Tax Division, Personal Income Tax (opens in a new tab) | |
| Supplemental wages | None | Alaska Department of Revenue, Tax Division, Withholding Tax (opens in a new tab) | |
| Reciprocity | None | Alaska Department of Revenue, Tax Division, Withholding Tax (opens in a new tab) | |
| Employee's withholding form | None | Alaska Department of Revenue, Tax Division, Withholding Tax (opens in a new tab) | |
| Local income taxes | No | Alaska DCCED, Office of the State Assessor, Alaska Taxable 2024 (January 2025), Part 2, Municipal Tax Types, Rates and Revenues (opens in a new tab) |
Checked on October 5, 2026.
Minimum wage
| Item | Value | Effective | Source |
|---|---|---|---|
| Minimum wage | $14.00 | Alaska DOLWD, Wage and Hour (opens in a new tab) | |
| Next change | $15.00 | Alaska DOLWD, Wage and Hour Pamphlet 100 (October 2025), AS 23.10.065(a)(3) (opens in a new tab) | |
| Tipped employees, cash wage | $14.00 | Alaska DOLWD, Wage and Hour Pamphlet 100 (October 2025), AS 23.10.065(a) (opens in a new tab) | |
| Rises with inflation | NoYes from January 1, 2028 | Alaska DOLWD press release 25-11, Alaska Minimum Wage will increase July 1, 2025 (opens in a new tab) | |
| Local rates | Not confirmed |
Checked on October 5, 2026. Not confirmed: no official source settled the figure on the check date, so none is shown.
Paid family and medical leave
| Item | Value | Effective | Source |
|---|---|---|---|
| State program | None | Alaska DOLWD, Wage and Hour (opens in a new tab) |
Checked on October 5, 2026.
Workers' compensation
| Item | Value | Effective | Source |
|---|---|---|---|
| Required | From the first employee | Alaska DOLWD, Workers' Compensation Requirements for Employer (opens in a new tab) | |
| State fund | None; private insurers | Alaska DOLWD, Workers' Compensation Requirements for Employer (opens in a new tab) |
Checked on October 5, 2026.
What a paycheck costs the employer in Alaska
Employer taxes and contributions on one employee's pay in Alaska, per check and for the year, at the rates a new employer pays. State rates are the ones on this page; federal rates are the ones on the federal payroll tax rates page.
- Employer taxes and contributions per check
- $213.47
- First check of the year
- Cost per check
- $2,521.16
- Pay included, first check
- Cost per year
- $65,174.00
- Pay included
Later checks cost less once pay passes a wage base: the year's last check costs $2,484.23, pay included.
| Item | Rate | First check | Per year | Source |
|---|---|---|---|---|
| Social Security, employer share | 6.2% on the first $184,500 | $143.08 | $3,720.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Medicare, employer share | 1.45% of all pay | $33.46 | $870.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Federal unemployment (FUTA) | 0.6% on the first $7,000After the full 5.4% credit. Employers in a credit reduction state pay more. | $13.85None after check 4 | $42.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Alaska unemployment | 1% on the first $54,200The average rate of employers in the same industry (NAICS sector); 1.00% in every sector for 2026. An employer that gives no business activity at registration gets the highest industry rate. | $23.08None after check 24 | $542.00 | Alaska DOLWD, Alaska Unemployment Insurance Tax Rates for New (Industry) Employers, 2026 (opens in a new tab); Alaska DOLWD, Employment Security Tax FAQ: Rate/Taxable Wage Base (opens in a new tab) |
| Employer taxes and contributions | $213.47 | $5,174.00 | ||
| Pay | $2,307.69 | $60,000.00 | ||
| Pay plus employer costs | $2,521.16 | $65,174.00 |
Checked on October 5, 2026. Alaska employees also pay 0.5% on the first $54,200 for unemployment, withheld from their pay; it is not an employer cost, so it is left out. Shows one employee's pay for a full calendar year, every check at the rates in force on October 12, 2026, with all pay subject to these taxes, the new employer rates and the full employer shares the law sets. An employer may choose to pay an employee's share too. Benefits and other costs are not included.
Common questions
WORKLIO HCM
Payroll taxes calculated, deposited and filed in every state
Worklio HCM calculates, deposits and files payroll taxes in every state and locality, city, county and school district taxes included, and rates and rules update without you noticing. We help open state accounts when you hire somewhere new. Payroll and HCM for companies with 50 to 50,000+ employees.
Rates in other states
- Alabama
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Sources
The agency page or document behind each figure, as checked.
- Alaska DOLWD, Employment Security Tax (opens in a new tab)
- Alaska DOLWD, Employment Security Tax FAQ: Rate/Taxable Wage Base (opens in a new tab)
- Alaska Statutes 23.20.175, Base of contributions (opens in a new tab)
- Alaska DOLWD, Alaska Unemployment Insurance Tax Rates for New (Industry) Employers, 2026 (opens in a new tab)
- Alaska DOLWD, Alaska Unemployment Insurance Tax Rates for Experienced Employers, 2026 (opens in a new tab)
- Alaska DOLWD, Employment Security Tax Handbook (April 2024), Who is an employer? (opens in a new tab)
- US DOL, FUTA Credit Reductions (opens in a new tab)
- Alaska Department of Revenue, Tax Division, Withholding Tax (opens in a new tab)
- Alaska Department of Revenue, Tax Division, Personal Income Tax (opens in a new tab)
- Alaska DCCED, Office of the State Assessor, Alaska Taxable 2024 (January 2025), Part 2, Municipal Tax Types, Rates and Revenues (opens in a new tab)
- Alaska DOLWD, Wage and Hour (opens in a new tab)
- Alaska DOLWD, Wage and Hour Pamphlet 100 (October 2025), AS 23.10.065(a)(3) (opens in a new tab)
- Alaska DOLWD press release 25-11, Alaska Minimum Wage will increase July 1, 2025 (opens in a new tab)
- Alaska DOLWD, Workers' Compensation Requirements for Employer (opens in a new tab)
- IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab)
General information, not legal or tax advice. Rules change; confirm current requirements with the relevant agency or your advisor. You remain responsible for your employment taxes.