Alaska
Unemployment
Insurance
Tax Handbook
Alaska Department of Labor and Workforce Development
Employment Security Division
Click Bishop, Commissioner
Sarah Palin, Governor
Table of Contents
Unemployment Insurance Tax i
How did Employment Security get its start? .................................................................................. 1
Unemployment Insurance Tax ........................................................................................................ 1
Office Locations.......................................................................................................................... 2
Who is an Employer? ...................................................................................................................... 4
Out-of-state and multi-state employers ....................................................................................... 5
Fishing and maritime employers ................................................................................................. 5
General Information ........................................................................................................................ 5
Establishing a tax account ........................................................................................................... 5
Contribution Report, Form TQ01 ............................................................................................... 6
Taxable wage base ...................................................................................................................... 7
Employee’s contribution ............................................................................................................. 7
No wages to report for a quarter .........................................................................