This 2026 Alaska reference is for people assembling an accurate earnings statement or reviewing a pay record. Begin with the jurisdiction-specific rules and the source-backed subjects below; the presence of a downloadable paystub template does not itself determine an employer’s legal duties. The reviewed Alaska material addresses earnings and deductions statement, no state wage income tax, unemployment insurance (employer and employee).
Overview
Alaska combines a detailed every-pay-period statement rule with a payroll-tax profile that looks very different from most states. There is no state wage income tax, but employees—not only employers—contribute to Alaska unemployment insurance. In the 2026 reference year the employee rate is 0.50% of wages up to the $54,200 taxable wage base, so the employee deduction stops once year-to-date wages reach the base.
Alaska also changed several wage-and-hour inputs recently. The state minimum pay rate is $14.00 per hour effective July 1, 2026 under AS 23.10.065, with a scheduled increase to $15.00 on July 1, 2027. Paid sick leave under AS 23.10.066 began accruing July 1, 2025, and the regulations adopted in September 2025 added sick-leave information to the statement-of-earnings rule.
Recordkeeping is different from the statement. AS 23.10.100 requires an employer to keep, for at least a three-year period at the place of employment, each affected worker’s name, address, occupation, rate of pay, amount paid every pay cycle, recorded work hours each day and each workweek, and other payroll information the commissioner requires.
Every pay period, give each affected worker a written or electronic statement showing the items listed in 8 AAC 15.160(h), including pay-period dates, rate of pay, gross and net wages, itemized tax and contribution deductions, and straight-time and overtime hours actually worked.
Alaska does not impose a state-level income tax on wages, so there is no Alaska income-tax withholding table to apply. Federal income tax and FICA withholding still apply and are listed statement items.
In the 2026 reference year, Alaska’s taxable wage base is $54,200 and the employee contribution rate is 0.50%. Employer rates are assigned by rate class; the 2026 published new-employer (industry) rate is 1.00% for the listed industries.
The Alaska Workers’ Compensation Act requires each employer having one or more employees in Alaska to obtain workers’ compensation insurance unless the employer has been approved as a self-insurer.
Trusted sources
Consult these agency and research references when checking the rules for Alaska. The publication date and availability of each link should be rechecked before relying on its contents.
Document checklist
Use the Alaska requirements as a document-review list. Identify the governing employer or worker category, and distinguish mandatory fields from good recordkeeping practices.
Give each affected worker a written or electronic earnings statement and deductions for every pay cycle under 8 AAC 15.160(h).
Include the items listed in 8 AAC 15.160(h), including rate of pay; gross earnings; net wages; beginning and ending dates of the pay period; federal income tax deductions; FICA deductions; Alaska Employment Security Act contributions; board or lodging deductions; advances; straight-time and overtime hours actually worked; other authorized deductions; and the sick-leave information added by the September 2025 amendments.
Withhold the 2026 employee unemployment contribution of 0.50% on wages up to $54,200 and show it on the statement as an Alaska Employment Security Act contribution.
Apply federal withholding, employer unemployment contributions, workers’ compensation coverage, the July 1, 2026 minimum pay rate, paid sick leave accrual, and the three-year payroll-record requirement separately from the statement rule.
After payday
The regulation permits either a written or an electronic statement. It does not, in the text consulted, add a separate consent or paper opt-out condition; use a delivery method the employee can actually access and keep.
AS 23.10.100 requires the employer to keep the underlying supporting wage records for at least a three-year period at the place of employment. The statement rule itself does not set a separate statement-copy retention period, so retain the supporting wage records that support each statement.
Tax withholding
Alaska does not withhold a state-level income tax from wages, so the state-specific deduction on most Alaska payrolls is the employee unemployment contribution. In the 2026 reference year, apply 0.50% to wages up to the $54,200 taxable wage base and stop once the employee reaches the base. Employer contribution rates are set by rate class and assigned on the employer’s notice.
Current taxable wage base, employee rate, and employer rate classes for the 2026 year.
Industry-based employer rates for new employers, with the 0.50% employee rate shown alongside.
Document-generation boundary: Where a source discusses remitting taxes or employer contributions, PayStubCheck presents that information as context only. Preparing a document does not complete a remittance, file a return, or establish that a calculated figure is correct for a particular worker.
State vs. local rules
The official material consulted for this jurisdiction did not establish a municipal wage-withholding tax or local minimum-wage overlay that changes payroll calculations in Anchorage, Fairbanks, or Juneau. Alaska’s location-sensitive issues are instead tied to state rules and to how work is organized.
Step-by-step process
Identify the pay-period dates, rate of pay, and whether the period spans the July 1 minimum-wage change.
Capture straight-time and overtime hours actually worked, using Alaska’s daily and weekly overtime rules.
Add federal withholding, FICA, the 0.50% employee unemployment contribution up to the 2026 wage base, board or lodging, advances, and other authorized deductions.
Create the earnings document and produce a statement containing the 8 AAC 15.160(h) items, including sick-leave information.
Retain the supporting wage records required by AS 23.10.100 for at least a three-year period.
A simpler way
Use the Alaska references above to check the kind of earnings document you are preparing, verify the dates and figures, and decide whether the document must contain specific information. PayStubCheck offers standalone document preparation; it does not run payroll, retain authoritative employer payroll ledgers, give individualized legal advice, or file tax returns on the user’s behalf.
United States document note: Where state-specific withholding or local requirements matter, compare your entries with the appropriate official source before relying on a generated statement.
Review every figure on a watermarked preview before any download.
Each jurisdiction page lists the agency references it draws on.
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References
Questions
Yes. Under 8 AAC 15.160(h), an employer must give each affected worker a written or electronic earnings statement and deductions for every pay cycle.
The regulation lists items including rate of pay, gross earnings, net wages, pay-period beginning and ending dates, federal income tax and FICA deductions, Alaska Employment Security Act contributions, board or lodging deductions, advances, straight-time and overtime hours actually worked, other authorized deductions, and sick-leave information added in 2025.
Yes. Alaska requires a worker contribution. In the 2026 reference year the employee rate is 0.50% of wages up to the $54,200 taxable wage base.
No. Alaska does not impose a state-level income tax on wages. Federal income tax and FICA withholding still apply.
Alaska’s minimum pay rate is $14.00 per hour effective July 1, 2026, under AS 23.10.065. The statute schedules $15.00 per hour effective July 1, 2027.
AS 23.10.100 requires employers to keep the listed supporting wage records for at least a three-year period at the place where the employee is employed.
Keep your records in check
Enter verified details, review the watermarked preview, and keep your supporting records with the finished document.