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Alaska Payroll Tax Compliance

Employers in Alaska must meet two key payroll compliance obligations: unemployment insurance (UI) and new hire reporting. Each requirement includes specific forms, filing frequencies, and reporting rules set by state agencies. The sections below outline these obligations clearly.

Alaska Withholding Tax Requirements​

Alaska does not impose a state income tax on its residents, meaning employers are not responsible for state income tax withholding. This eliminates one layer of payroll complexity compared to most other states. There are no state withholding forms or W-2 state copy submissions required.

Alaska Unemployment Insurance (UI) Requirements​

The Alaska Department of Labor and Workforce Development's Employment Security Tax Division administers unemployment insurance tax at the state level.

The state requires Form TQ01C, Alaska Quarterly Contribution Report, to report total reportable wages, taxable wages, excess wages, and UI contributions due.

  • Due quarterly: April 30, July 31, October 31, and January 31.
  • Employers must file even if no wages were paid during the quarter.
  • The 2026 taxable wage base is $54,200 per employee.
Alaska New Hire Reporting​

Alaska law requires all employers doing business in the state to report the hiring, rehiring, or return to work of each employee within 20 days of the date of hire. Reports are submitted to the Alaska Child Support Services Division (CSSD).

Multistate employers have the option to report all new hires to a single state if they notify the Secretary of the Department of Health and Human Services and use electronic transfer.