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Unemployment Insurance Tax Rates

Alaska Unemployment Insurance Tax Rates

For Experienced Employers, 2023

2023 RATING PERIOD

3rd quarter 2019 - 2nd quarter 2022

The 2023 Taxable Wage Base is $47,100.00

The 2023 Employee Rate is 0.51%

The Total Rate = Employer Rate + Employee Rate

Rate Class

Average Quarterly

Decline Quotients

Variable Contribution Rates

Employer

Employee

Total

From

To

(%)

(%)

(%)

1

0

.027562605

1.00

0.51

1.51

2

.027562606

.035337043

1.00

0.51

1.51

3

.035337044

.041616652

1.00

0.51

1.51

4

.041616653

.048755293

1.00

0.51

1.51

5

.048755294

.052318185

1.00

0.51

1.51

6

.052318186

.056271388

1.00

0.51

1.51

7

.056271389

.060437292

1.00

0.51

1.51

8

.060437293

.064331249

1.00

0.51

1.51

9

.064331250

.067719410

1.00

0.51

1.51

10

.067719411

.073499152

1.04

0.51

1.55

11

.073499153

.082216029

1.04

0.51

1.55

12

.082216030

.087178229

1.17

0.51

1.68

13

.087178230

.096882623

1.31

0.51

1.82

14

.096882624

.106916911

1.45

0.51

1.96

15

.106916912

.114597212

1.52

0.51

2.03

16

.114597213

.135376061

1.59

0.51

2.10

17

.135376062

.155272207

1.66

0.51

2.17

18

.155272208

.195775761

1.73

0.51

2.24

19

.195775762

.276091126

1.79

0.51

2.30

20

.276091127

1.000000000

1.86

0.51

2.37

21*

1.000000000

1.00000000

5.40

0.51

5.91

*Rate class 21 is the penalty rate. The penalty rate is assigned when the account is missing a quarterly contribution report OR has a due amount of $100.00 or more for any quarter prior to or during the rating period. (AS 23.20.280(c), 8 AAC 85.295)

Experience rates are applied to employers that have at least four quarters of wage history during the 12-quarter rating period. Employers not having four quarters of wage history are assigned the industry rate. (AS 23.20.170, AS 23.20.280)

Interested in how the 21 rate classes are calculated? You can find an explanation in the Tax Calculation Cookbook

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