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Alaska2026Passed Legislature

HB267

Alaska Employer Contributions for Unemployment and Training

Last scannedSep 21, 2026, 12:32 AM

In one sentence

This bill creates a new fee of 0.4 percent on employer wages to fund job training programs while adjusting the maximum rate limit for existing unemployment taxes.

What it does

  • Requires employers to pay an extra 0.4 percent tax on specific wages to support the state training and employment program.
  • Directs the department collecting these funds to send them to the Department of Revenue.
  • Allows the legislature to use this new money for the employment assistance and training program account.
  • Gives employers a credit against their unemployment taxes equal to what they pay under existing rules, which can lower or eliminate the new fee if credits are high enough.
  • Changes the maximum rate an employer must pay for standard unemployment contributions from 1 percent to 6.5 percent.

Who it affects

  • Employers in Alaska who currently pay into the state unemployment compensation fund.
  • The department responsible for collecting these fees, which sends them to the Department of Revenue.
  • The legislature, which may decide how to spend the new money.

Limits and unknowns

  • The bill allows the legislature to appropriate funds but does not guarantee that spending will happen.
  • The text sets rules for calculating rates and lists specific rate classes, but employers' final rates depend on their experience factor and other variables.

Plain language

Terms to know

Employer contribution
Money that a business must pay based on how much it pays its workers in wages.
Unemployment compensation fund
A pool of money used to provide temporary financial help to people who have lost their jobs.

Official record

Sources

Validated
Official bill pageIntroduced textCurrent bill text

Official summary

EMPLOYER CONTRIBUTIONS An Act relating to employer contributions to the unemployment compensation fund; establishing an employer contribution for the state training and employment program; and providing for an effective date.

Official activity

Bill history

  1. (H) Heard & HeldText
  2. (H) LABOR & COMMERCE at 03:15 PM BARNES 124Text
  3. (H) REFERRED TO LABOR & COMMERCE1476
  4. (H) GOVERNOR'S TRANSMITTAL LETTER1476
  5. (H) FN3: (LWF)1476
  6. (H) FN2: (LWF)1476
  7. (H) FN1: (LWF)1476
  8. (H) L&C, FIN1476
  9. (H) READ THE FIRST TIME - REFERRALS1476