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 Taxes

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 official text refers only to 'the department' without explicitly naming it as Labor and Workforce Development in this excerpt.

Alaska Employer Contributions for Unemployment and Training

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 This Bill 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 Names or 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.

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.

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.

Bill History

2026-03-02 Text
(H) Heard & Held
2026-03-02 Text
(H) LABOR & COMMERCE at 03:15 PM BARNES 124
2026-01-23 1476
(H) REFERRED TO LABOR & COMMERCE
2026-01-23 1476
(H) GOVERNOR'S TRANSMITTAL LETTER
2026-01-23 1476
(H) FN3: (LWF)
2026-01-23 1476
(H) FN2: (LWF)
2026-01-23 1476
(H) FN1: (LWF)
2026-01-23 1476
(H) L&C, FIN
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