Unemployment Insurance Tax Rates
Alaska Unemployment Insurance Tax Rates
For Experienced Employers, 2024
2024 RATING PERIOD
3rd quarter 2020 - 2nd quarter 2023
The 2024 Taxable Wage Base is $49,700
The 2024 Employee Rate is 0.50%
The Total Rate = Employer Rate + Employee Rate
|
Rate Class |
Average Quarterly Decline Quotients |
Variable Contribution Rates |
|||
Employer |
Employee |
Total |
|||
From |
To |
(%) |
(%) |
(%) |
|
1 |
0 |
.018997500 |
1.00 |
0.50 |
1.50 |
2 |
.018997501 |
.030264616 |
1.00 |
0.50 |
1.50 |
3 |
.030264617 |
.034468115 |
1.00 |
0.50 |
1.50 |
4 |
.034468116 |
.040281273 |
1.00 |
0.50 |
1.50 |
5 |
.040281274 |
.044479900 |
1.00 |
0.50 |
1.50 |
6 |
.044479901 |
.047981742 |
1.00 |
0.50 |
1.50 |
7 |
.047981743 |
.052526532 |
1.00 |
0.50 |
1.50 |
8 |
.052526533 |
.056544206 |
1.00 |
0.50 |
1.50 |
9 |
.056544207 |
.060977587 |
1.00 |
0.50 |
1.50 |
10 |
.060977588 |
.065875754 |
1.00 |
0.50 |
1.50 |
11 |
.065875755 |
.068350804 |
1.00 |
0.50 |
1.50 |
12 |
.068350805 |
.076139758 |
1.00 |
0.50 |
1.50 |
13 |
.076139759 |
.086675669 |
1.00 |
0.50 |
1.50 |
14 |
.086675670 |
.097708535 |
1.00 |
0.50 |
1.50 |
15 |
.097708536 |
.110026949 |
1.00 |
0.50 |
1.50 |
16 |
.110026950 |
.129452512 |
1.00 |
0.50 |
1.50 |
17 |
.129452513 |
.153132319 |
1.02 |
0.50 |
1.52 |
18 |
.153132320 |
.203245195 |
1.06 |
0.50 |
1.56 |
19 |
.203245196 |
.262171037 |
1.11 |
0.50 |
1.61 |
20 |
.262171038 |
1.000000000 |
1.16 |
0.50 |
1.66 |
21* |
1.000000000 |
1.00000000 |
5.40 |
0.50 |
5.90 |
*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
