Alaska Statutes
Alaska Stat. § 23.20.170 (2026)
Rate of contributions
✓ text as last checked Sept. 2026 (this copy records no edition or section history)
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Sec. 23.20.170. Rate of contributions.
(a) [Repealed, § 80 ch 9 SLA 1980.]
(b) An employer who is not entitled to a rate determination under AS 23.20.280 — 23.20.310 because the employer is ineligible under AS 23.20.281 shall pay contributions at a rate equal to the average industry tax rate as determined by the commissioner. Assignment by the commissioner of employers to industrial classification, for the purposes of this subsection, shall be to the industry group code specified in the most current version of the North American Industry Classification System, United States, in accordance with established classification practices found in the most current version of the North American Industry Classification System manual prepared by the United States Office of Management and Budget.
(c) The standard rate of contributions with respect to employment is 5.4 percent of wages paid. Reductions from the standard rate may only be made under this section and AS 23.20.280 — 23.20.310.
(a) [Repealed, § 80 ch 9 SLA 1980.]
(b) An employer who is not entitled to a rate determination under AS 23.20.280 — 23.20.310 because the employer is ineligible under AS 23.20.281 shall pay contributions at a rate equal to the average industry tax rate as determined by the commissioner. Assignment by the commissioner of employers to industrial classification, for the purposes of this subsection, shall be to the industry group code specified in the most current version of the North American Industry Classification System, United States, in accordance with established classification practices found in the most current version of the North American Industry Classification System manual prepared by the United States Office of Management and Budget.
(c) The standard rate of contributions with respect to employment is 5.4 percent of wages paid. Reductions from the standard rate may only be made under this section and AS 23.20.280 — 23.20.310.
Notes of Decisions
Cited in 1
case, 1966–1966 · leading case: Worthington Constr. Co. v. Emp. Sec. Div., Alaska Dep't of Labor, 413 P.2d 929 (Alaska 1966).
Worthington Constr. Co. v. Emp. Sec. Div., Alaska Dep't of Labor, 413 P.2d 929 (Alaska 1966). “165 and AS 23.20.170. . Since the assessments herein were made the act has been amended to exclude subsistence payments from taxable wages under the act where the payments do not exceed the actual expenses of the employee while employed away from home.”
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