Alaska employers with missing UI reports face 5.40% penalty rate in 2027

Employers with missing unemployment insurance filings could pay more than five times an experience-rated employer's tax next year, the Alaska Department of Labor and Workforce Development warned in its September newsletter.

The 5.40 percent penalty rate applies to accounts missing a quarterly contribution report, or owing $100 or more for any quarter in the rating period through the quarter ending June 30.

Experience rates, set by an employer's payroll history, range from 1 to 5.40 percent for 2026; the newsletter puts them at 1 percent. At the $54,200 taxable wage base, that is $542 per employee against up to $2,927 at the penalty rate.

Employers using a third party should not assume reports and payments were submitted, the department said; confirm at TaxWeb, tos.dol.alaska.gov.

Employers struggling to pay may contact a Field Auditor or call (907) 465-2757 about a deferred payment plan, which the department said may prevent the penalty rate.

Third quarter reports and payments are due Oct. 31.