Alaska Payroll Tax and Labor Laws

Get your Alaska State Tax ID Numbers 

Click HERE to obtain State Unemployment Tax ID  

Alaska Wage and Hour Laws 

Minimum Wage  

Alaska’s minimum wage is currently $11.73 per hour.   

For more information on Alaska’s minimum wage law, please click HERE.  

Overtime  

Alaska’s overtime law requires employers to pay employees at a rate of at least one and one-half times the regular rate of pay for any hours worked over 8 in a day or 40 in a workweek.  

For more information on Alaska’s overtime law, including exemptions, please click HERE.  

Pay Frequency  

Alaska’s pay frequency statute requires employers to pay employees monthly or semi-monthly, at the election of the employee.  

For more information on Alaska’s pay frequency law, please click HERE.  

Alaska Unemployment 

Taxable Wage Base ($000s): $49,700 

New Employer Rate (% Taxable Wages) 1.16%  (Alaska has an employee contribution rate of 0.5% that is not included in this rate) 

Employee Tax Rate (% Taxable Wages): 0.51%  

Alaska Income Tax Withholding 

The State of Alaska currently does not have an individual income tax; therefore, no employee withholding for state income tax is required.  
  
Alaska levies a corporate net income tax based on federal taxable income with certain Alaska adjustments. Multi-state corporations apportion income on water's edge basis using the standard apportionment formula of property, payroll, and sales.  

Alaska State Resources 

Alaska Department of Revenue  

Alaska Department of Labor and Workforce Development  

Alaska SUI Rate 

SurePayroll, Inc. and its subsidiaries assume no liability and make no warranties on or for the information contained on these state payroll pages. The information presented is intended for reference only and is neither tax nor legal advice. Consult a professional tax, legal or other advisor to verify this information and determine if and/or how it may apply to your particular situation.  

This website contains articles posted for informational and educational value. SurePayroll is not responsible for information contained within any of these materials. Any opinions expressed within materials are not necessarily the opinion of, or supported by, SurePayroll. The information in these materials should not be considered legal or accounting advice, and it should not substitute for legal, accounting, and other professional advice where the facts and circumstances warrant. If you require legal or accounting advice or need other professional assistance, you should always consult your licensed attorney, accountant or other tax professional to discuss your particular facts, circumstances and business needs.  

Revised 1/1/2024