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Alaska Payroll Taxes for Employers (2026): SUTA and State Programs

Last updated: 2026-10-12 · 2026 rates checked against Alaska Dept. of Labor & Workforce Development's own pages and the other official sources below

Alaska employers pay state unemployment tax (SUTA) on the first $54,200 of each employee's wages in 2026, and new employers pay 1% — at most $542.00 per employee for the year. Employees also pay 0.5% on the first $54,200, which you withhold. Every Alaska employer also pays federal Social Security (6.2% up to $184,500), Medicare (1.45%) and FUTA (0.6% on the first $7,000).

SUTA wage base
$54,200
per employee, 2026
New-employer rate
1%
2026
New-employer max
$542.00
SUTA per employee per year
FUTA
0.6%
$42 per employee

What will payroll taxes cost me in Alaska?

Enter your headcount and average pay to see the employer's share of Alaska and federal payroll taxes for 2026. Change the SUTA rate to the one on your rate notice.

Alaska employer payroll tax estimator · 2026

Runs in your browser · nothing is sent anywhere
1% is the 2026 new-employer rate. Enter your assigned rate once you have one.
Estimated annual employer payroll taxes
TaxPer year
Alaska unemployment (SUTA)
1% × first $54,200 per employee
$2,500
Federal unemployment (FUTA)
0.6% × first $7,000 after the full state credit
$210
Social Security (employer half)
6.2% × first $184,500
$15,500
Medicare (employer half)
1.45% of all wages
$3,625
Total employer taxes$21,835
Per employee$4,367

Assumes every employee earns the average and works in Alaska all year. Workers' comp premiums and benefits are extra — the payroll cost calculator adds them.

Alaska unemployment insurance tax (SUTA) in 2026

2026 taxable wage base
$54,200 per employee (5th highest of 51)
New-employer rate
1%
How the new-employer rate works
2026 new-employer industry rates are 1.00% for every industry. Employees also pay 0.50%.
Most a new employer pays per employee
$542.00 (1% × $54,200)
Experience-rated range (2026, as published)
1% to 1%. Every 2026 rate class is 1.00% (employees add 0.50%).
2025 average employer rate
1.53% of taxable wages (U.S. DOL)
Employee contribution
0.5% of the first $54,200 — withheld from pay

Register with Alaska Dept. of Labor & Workforce Development when you first pay wages in Alaska; you get an account number for quarterly wage reports and tax payments.

Federal payroll taxes every Alaska employer pays

  • Social Security: 6.2% from you and 6.2% withheld from the employee, on wages up to $184,500 in 2026.
  • Medicare: 1.45% each on all wages; withhold an extra 0.9% (employee only) on wages over $200,000.
  • FUTA: 6.0% of the first $7,000 per employee, less up to 5.4% credit for Alaska unemployment tax paid on time = 0.6%, or $42 per employee.
  • Federal income tax withholding from each paycheck based on the employee's Form W-4.

Next for Alaska employers: Alaska paycheck calculator (employee withholding) · Alaska new hire reporting · Alaska payday & final paycheck rules · Alaska workers' comp · full payroll cost calculator

Alaska payroll tax FAQ

What is the Alaska SUTA rate for new employers in 2026?

1%. 2026 new-employer industry rates are 1.00% for every industry. Employees also pay 0.50%.

What is the Alaska SUTA wage base for 2026?

$54,200 per employee. Once an employee's 2026 wages pass that amount, you stop paying Alaska unemployment tax on them for the rest of the year. That is the 5th highest wage base of the 50 states and DC (the federal FUTA base is $7,000).

Do employees pay unemployment tax in Alaska?

Yes. Alaska is one of three states (with Alaska, New Jersey and Pennsylvania) where employees contribute: 0.5% of the first $54,200 in 2026, withheld by the employer.

What other payroll taxes do Alaska employers pay?

For 2026, Alaska has no statewide paid-leave or disability payroll tax, so the state-level employer tax is unemployment insurance. You still withhold any state income tax from employees' pay.

How much FUTA do Alaska employers pay?

0.6% of the first $7,000 of each employee's wages — $42 per employee per year — after the full 5.4% credit for paying Alaska unemployment tax on time. Alaska is not a credit-reduction state for 2026.

How does my Alaska SUTA rate change after the first years?

New employers keep the new-employer rate until they have enough history to be experience-rated (the timing is set by state law). After that, Alaska Dept. of Labor & Workforce Development assigns a rate each year based on your layoffs and benefit charges; published 2026 rates run from 1% to 1% (Every 2026 rate class is 1.00% (employees add 0.50%)). Use the rate on your annual rate notice. The 2025 average employer rate in Alaska was 1.53% of taxable wages.

General information, not tax advice. Rates change every year; confirm yours on the notice from Alaska Dept. of Labor & Workforce Development before filing.