Alaska

$13.00 / hour

An employer shall pay each employee a minimum wage of $13.00 per hour for hours worked, effective July 1, 2025 (Alaska Department of Labor and Workforce Development, Minimum Wage Standard and Overtime Hours).

Effective

2025-07-01

Checked

2026-08-10

1.5%

An employer may not employ an employee for more than eight hours in a day or 40 hours in a workweek without paying overtime compensation at one and one-half times the regular rate of pay (Alaska Department of Labor and Workforce Development, Minimum Wage Standard and Overtime Hours).

Checked

2026-08-10

Employers cannot make an employee an independent contractor by issuing a 1099 form, by verbal or written agreement, or by forcing the worker to get a business license.

Checked

2026-08-10

An employee and employer may agree in an annual initial contract of employment to monthly pay periods. Otherwise, the employer shall establish monthly or semi-monthly pay periods, at the election of the employee (AS 23.05.140(a)).

Checked

2026-08-10

If an employee is terminated, the employer must pay all monies owed within three working days after termination; if the employee quits, payment is due on the next regular payday that is at least three working days after the last day worked (Alaska Department of Labor and Workforce Development, Wage and Hour FAQ).

Checked

2026-08-10

An employer must give a pay stub each pay period showing straight-time and overtime hours worked, rate of pay, gross wages, tax and authorized deductions, the amount paid, and the beginning and ending dates of the pay period (Alaska Department of Labor and Workforce Development, Wage and Hour FAQ).

Checked

2026-08-10

As a rule, deductions cannot reduce gross pay below minimum wage or cut into overtime. An employee may give written permission for an employer to deduct third-party loan payments; lawful tax, child-support, and garnishment deductions remain permitted (Alaska Department of Labor and Workforce Development, Wage and Hour FAQ).

Checked

2026-08-10

An employer of labor performing services in Alaska shall pay wages or compensation with lawful money of the United States or with negotiable checks, drafts, or orders payable upon presentation without discount, except as otherwise provided for electronic deposit and payroll card accounts (AS 23.10.040(a)).

Effective

2026-07-01

Checked

2026-08-10

A minor who is scheduled to work six consecutive hours is entitled to a 30-minute break during the workday.

Checked

2026-08-10

If an employee is required to remain at the employer's place of business and is not allowed to pursue personal interests, the employer is required to pay for the on-call time.

Checked

2026-08-10

As of 2026-08-16, the LexPayroll registry records no general predictive scheduling requirement for private employers in Alaska, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Alaska's official publisher, linked here, is where to confirm.

Checked

2026-08-16

For a payment to qualify as an expense reimbursement, the employer must maintain evidence that it reflects actual expenses incurred; payments made without evidence are wages on the quarterly contribution report.

Checked

2026-08-10

Regardless of whether work is measured by the hour, piece rate, commission or otherwise, all employees are entitled to Alaska minimum wage and overtime unless a specific exemption applies.

Checked

2026-08-10

Bonuses are considered to be wages and therefore the employer must pay unemployment insurance contributions on these amounts.

Checked

2026-08-10

An employer only has to pay severance benefits if the employer has a policy to pay them, has made a promise, or has a contract with the employee to pay them.

Checked

2026-08-10

Holiday bonus pay is not required by law and depends on whether the employer promised it; without a holiday-pay bonus, holiday hours worked are paid only at straight time.

Checked

2026-08-10

A contractor or subcontractor performing work on a covered Alaska public construction contract shall pay not less than the current prevailing rate for work of a similar nature in the region; the applicable rate is the latest determination issued at least 10 days before final bids (AS 36.05.010).

Checked

2026-08-10

Sick leave is accrued at the minimum rate of one hour of sick leave for every 30 hours of work (AS 23.10.066).

Effective

2025-07-01

Checked

2026-08-10

An employer shall permit an eligible employee to take family leave because of a serious health condition for a total of 18 workweeks during any 24-month period (AS 39.20.500(b)).

Checked

2026-08-10

An employer only has to pay vacation benefits if the employer has a policy to pay them, has made a promise, or has a contract with the employee to pay them.

Checked

2026-08-10

The State of Alaska currently does not have an individual income tax, therefore no employee withholding for state income tax is required.

Checked

2026-08-09

0%

Alaska is one of two states with a corporate income tax but no individual income tax.

Checked

2026-08-10

Back pay awards are reportable and taxable in the calendar quarter in which they are paid.

Checked

2026-08-10

If an employee is transferred to Alaska with the same company, the employer may receive credit for wages paid to another state's taxable wage base against Alaska's taxable wage base in the same calendar year.

Checked

2026-08-10

As of 2026-08-16, the LexPayroll registry records no general local taxation requirement for private employers in Alaska, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Alaska's official publisher, linked here, is where to confirm.

Checked

2026-08-16

0.5% · wage base $54,200

For experienced employers in 2026, Alaska's taxable wage base is $54,200.00 and the employee rate is 0.50%; the total rate equals the employer rate plus the employee rate (Alaska Department of Labor and Workforce Development, 2026 Unemployment Insurance Tax Rates).

Effective

2026-01-01

Checked

2026-08-10

Payments by an employer, or on behalf of an employee, into a fund for sickness or accident disability are exceptions to the definition of wages for Alaska unemployment insurance.

Checked

2026-08-10

The Alaska Workers' Compensation Act requires each employer having one or more employees in Alaska to obtain workers' compensation insurance unless approved as a self-insurer by the Alaska Workers' Compensation Board.

Checked

2026-08-10

Employer and employee contributions are due for each calendar quarter on or before the last day of the month following that quarter (AS 23.20.165(a); 8 AAC 85.030(a)).

Checked

2026-08-10

An employer shall file a quarterly contribution report and wage schedule on department forms or electronically; it is due on or before the last day of the month following each calendar quarter and must report each covered individual's name, Social Security number, reportable wages, occupational title, geographic code, and contributions due (Alaska Employment Security Tax Policy Manual, AS 23.20.105).

Checked

2026-08-10

0%

Alaska is one of two states with a corporate income tax but no individual income tax.

Checked

2026-08-10

An employer doing business in the state shall report to the agency the hiring, rehiring, or return to work of each employee (AS 25.27.075(a)).

Checked

2026-08-10

The money withheld from an employee for child support should be sent within seven business days of each pay date.

Checked

2026-08-10

It is unlawful for an employer to discriminate against a person in compensation or in a term, condition, or privilege of employment because of the person's race, religion, color, national origin, age, physical or mental disability, sex, marital status, changes in marital status, pregnancy, or parenthood (AS 18.80.220(a)(1)).

Checked

2026-08-10

As of 2026-08-16, the LexPayroll registry records no general pay transparency requirement for private employers in Alaska, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Alaska's official publisher, linked here, is where to confirm.

Checked

2026-08-16

As of 2026-08-16, the LexPayroll registry records no general salary history ban requirement for private employers in Alaska, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Alaska's official publisher, linked here, is where to confirm.

Checked

2026-08-16

1%

An employer who violates AS 23.10.060 or AS 23.10.065 is liable to the affected employee for unpaid minimum wages or unpaid overtime compensation and, unless the employer proves the statutory defense, an additional equal amount as liquidated damages (AS 23.10.110(a)).

Checked

2026-08-10

Alaska identifies required employment notices including the unemployment insurance notice, the Summary of Alaska Wage and Hour Act, safety notices and the Summary of Alaska Child Labor Law; employers must also provide the required unemployment notice to separated employees.

Checked

2026-08-10

Alaska youth under the age of 14 may work only in newspaper sales and delivery, baby-sitting, handiwork and domestic employment in or about private homes, or the entertainment industry with an approved work permit.

Checked

2026-08-10

As of 2026-08-16, the LexPayroll registry records no general e-verify requirement for private employers in Alaska, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Alaska's official publisher, linked here, is where to confirm.

Checked

2026-08-16

To register a new business in TaxWeb, an employer provides its FEIN, business name, address, contact information, entity type, first-wage date, and responsible-party information; use of TaxWeb requires a valid Alaska Employer Account number (Alaska Department of Labor and Workforce Development, TaxWeb FAQs).

Checked

2026-08-10

An employer shall keep all payroll information and records for each employee at the place of employment for at least three years (Alaska Department of Labor and Workforce Development, Minimum Wage Standard and Overtime Hours).

Checked

2026-08-10

If an employer fails to pay final wages within the required time, the employer may be required to pay a penalty in the amount of the employee's regular wage, salary, or other compensation from the time of demand to payment, or for 90 working days, whichever is less (AS 23.05.140(d)).

Checked

2026-08-10

An action for unpaid minimum wages, unpaid overtime compensation, or liquidated damages under AS 23.10.050-23.10.150 is barred unless started within two years after the cause of action accrues (AS 23.10.130).

Checked

2026-08-10