KLS Keeping Law Simple Legislation in plain English

Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.

Back to Alaska

HB267 • 2026

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.

Labor
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
HOUSE RULES BY REQUEST OF THE GOVERNOR
Last action
2026-03-02
Official status
(H) L&C
Effective date
Not listed

Plain English Breakdown

The bill summary and text do not provide specific details about limits on contributions based on past performance or exemptions for employers who have already met certain thresholds.

Employer Contributions to Unemployment Fund

This act requires employers to contribute a small percentage of wages to the unemployment compensation fund and allocates some of this money for training programs.

What This Bill Does

  • Adds new rules requiring employers to pay an extra 0.4% of their workers' wages into the unemployment compensation fund.
  • Specifies that part of these contributions will go towards a state program that helps people find jobs and get trained.

Who It Names or Affects

  • Employers who hire workers in Alaska

Terms To Know

unemployment compensation fund
A special account that holds money to help people who lose their jobs.
training and employment program
A state-run service that helps job seekers find work or learn new skills.

Limits and Unknowns

  • The exact amount employers will pay depends on how well they've handled unemployment claims in the past.
  • It's not clear yet when this law will start to affect people and businesses.

Bill History

  1. 2026-03-02 Text

    (H) Heard & Held

  2. 2026-03-02 Text

    (H) LABOR & COMMERCE at 03:15 PM BARNES 124

  3. 2026-01-23 1476

    (H) REFERRED TO LABOR & COMMERCE

  4. 2026-01-23 1476

    (H) GOVERNOR'S TRANSMITTAL LETTER

  5. 2026-01-23 1476

    (H) FN3: (LWF)

  6. 2026-01-23 1476

    (H) FN2: (LWF)

  7. 2026-01-23 1476

    (H) FN1: (LWF)

  8. 2026-01-23 1476

    (H) L&C, FIN

  9. 2026-01-23 1476

    (H) READ THE FIRST TIME - REFERRALS

Official Summary Text

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.

Current Bill Text

Read the full stored bill text 
HB0267a -1- HB 267
New Text Underlined [DELETED TEXT BRACKETED]

34-GH2585\A

HOUSE BILL NO. 267

IN THE LEGISLATURE OF THE STATE OF ALASKA

THIRTY-FOURTH LEGISLATURE - SECOND SESSION

BY THE HOUSE RULES COMMITTEE BY REQUEST OF THE GOVERNOR

Introduced: 1/23/26
Referred: Labor and Commerce, Finance

A BILL

FOR AN ACT ENTITLED

"An Act relating to employer contributions to the unemployment compensation fund; 1
establishing an employer contribution for the state training and employment program; 2
and providing for an effective date." 3
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 4
* Section 1. AS 23.15.630 is amended by adding new subsections to read: 5
(d) In the manner provided in AS 23.20, the department shall collect from 6
each employer an amount equal to 0.4 percent of the wages, as set out in 7
AS 23.20.175, on which the employer is required to make contributions under 8
AS 23.20.290(c). The department shall remit to the Department of Revenue, in 9
accordance with AS 37.10.050, money collected under this subsection. The legislature 10
may appropriate the revenue collected under this subsection to the employment 11
assistance and training program account established in AS 23.15.625. 12
(e) The department shall credit against the amount owed by an employer under 13
(d) of this section an amount equal to the contributions paid by the employer under 14
34-GH2585\A
HB 267 -2- HB0267a
New Text Underlined [DELETED TEXT BRACKETED]

AS 23.20.290(c). If the amount of the credit equals or exceeds the amount owed under 1
(d) of this section, the employer's liability under (d) of this section is zero. 2
* Sec. 2. AS 23.20.290(c) is amended to read: 3
(c) The rate of contributions for each employer is a percentage of the average 4
benefit cost rate multiplied by the employer's experience factor set out in column C of 5
the table in this subsection opposite the employer's applicable rate class set out in 6
column A plus the fund solvency adjustment surcharge required under (f) of this 7
section. That percentage is 76 percent beginning January 1, 2009, and 73 percent 8
beginning January 1, 2010. Notwithstanding any other provision of this chapter, 9
including the application of credits [HOWEVER], 10
(1) the rate of contributions for an employer may not exceed [BE 11
LESS THAN ONE PERCENT OR MORE THAN] six and one-half percent; 12
(2) the rate of contributions for an employer may not be less than 13
zero percent; 14
(3) the rate of contributions for an employer with less than four 15
quarters of experience may not be less than one percent; 16
(4) the [. THE] rate of contributions for an employer in rate class 21 17
may not be less than 5.4 percent; and 18
(5) the [. THE] rate of contributions for an employer must be rounded 19
to the nearest 1/100th of one percent. 20
COLUMN B COLUMN C 21
COLUMN A Cumulative Experience 22
Rate Class Ratable Payroll Factor 23
at least but less than 24
(percent) (percent) 25
1 5 0.0 [.40] 26
2 5 10 .45 27
3 10 15 .50 28
4 15 20 .55 29
5 20 25 .60 30
6 25 30 .65 31
34-GH2585\A
HB0267a -3- HB 267
New Text Underlined [DELETED TEXT BRACKETED]

7 30 35 .70 1
8 35 40 .80 2
9 40 45 .90 3
10 45 50 1.00 4
11 50 55 1.00 5
12 55 60 1.10 6
13 60 65 1.20 7
14 65 70 1.30 8
15 70 75 1.35 9
16 75 80 1.40 10
17 80 85 1.45 11
18 85 90 1.50 12
19 90 95 1.55 13
20 95 99.99 1.60 14
21 99.99 1.65. 15
* Sec. 3. This Act takes effect January 1, 2027. 16