Alaska employer payroll tax calculator 2026
Hiring in Alaska? New Alaska employers pay 1% state unemployment tax on the first $54,200 of each employee's wages, on top of the federal 6.2% Social Security, 1.45% Medicare and FUTA. For a $60,000 employee that's about $5,174 a year in employer payroll taxes — $542.00 of it to Alaska.
| Wages | $60,000.00 |
| Employer Social Security | $3,720.00 |
| Employer Medicare | $870.00 |
| FUTA (0.6% on $7,000.00) | $42.00 |
| State unemployment insurance (SUI) (1% on $54,200.00) | $542.00 |
| Employer payroll taxes | $5,174.00 |
| Total cost before benefits | $65,174.00 |
Also withheld from the employee (not your cost): $271.00 of Alaska unemployment tax.
Per two-week payroll: $2,506.69. Add health insurance, retirement and workers' compensation in the cost of an employee calculator.
Alaska unemployment tax (SUTA) for new employers
For 2026 every industry's new-employer rate is 1.00%, and employees pay 0.50% of wages up to the same $54,200 base — Alaska is one of the few states with an employee UI share.
After a few years the state assigns your own rate based on your layoff history; enter it in the calculator once you have it. Your rate also earns the usual federal FUTA credit: pay Alaska on time and FUTA is 0.6% on the first $7,000. If Alaska ends up a credit-reduction state for the year (the Department of Labor lists them each November), FUTA is higher.
Other Alaska payroll programs
Alaska has no state paid-leave or disability program with an employer share, and no other broad state payroll tax on employers.
What an employee costs in Alaska
| Salary | Federal employer taxes | Alaska employer taxes | Total cost | Taxes as % of pay |
|---|---|---|---|---|
| $40,000 | $3,102.00 | $400.00 | $43,502.00 | 8.8% |
| $60,000 | $4,632.00 | $542.00 | $65,174.00 | 8.6% |
| $100,000 | $7,692.00 | $542.00 | $108,234.00 | 8.2% |
A year, before benefits. New-employer rates, 5 employees, full FUTA credit.
How much does a $40,000 employee cost in Alaska?
About $43,502 a year: the $40,000 salary plus $3,102.00 of federal employer taxes and $400.00 of Alaska employer taxes, before benefits. That's $1,673.15 per two-week payroll.
How much does a $60,000 employee cost in Alaska?
About $65,174 a year: the $60,000 salary plus $4,632.00 of federal employer taxes and $542.00 of Alaska employer taxes, before benefits. That's $2,506.69 per two-week payroll.
How much does a $100,000 employee cost in Alaska?
About $108,234 a year: the $100,000 salary plus $7,692.00 of federal employer taxes and $542.00 of Alaska employer taxes, before benefits. That's $4,162.85 per two-week payroll.
Both halves of one paycheck
On a $60,000 salary paid every two weeks, the employee sees $9,881 a year taken out of pay — federal income tax, their own Social Security and Medicare and Alaska taxes — and takes home $50,119 (single filer, standard W-4). That money is withheld from their wages, not an extra cost to you. On top of the salary, you pay $5,174.00 of employer taxes. See the employee's side line by line in the Alaska paycheck calculator.
More employer tools
Cost of an employee (benefits and cost per hour) · Employer payroll tax calculator (all states) · Employer payroll taxes guide
Alaska figures checked 2026-09-28 against the state's own publications. Planning estimate, not a payroll return: your rate notice and the state's rules decide the final amount.
Sources
- Alaska Department of Labor — UI tax rates for new employers, 2026 — 2026 tax base $54,200; employee rate 0.50%; new-employer industry rates 1.00% (checked 2026-09-28)
- Alaska Department of Labor — 2026 UI tax rates — taxable wage base $54,200; employee rate 0.50%, effective 1/1/2026–12/31/2026
- IRS Publication 15 (2026), Employer's Tax Guide — 2026 employer Social Security and Medicare rates and wage limits; FUTA
- IRS — FUTA credit reduction — 6.0% FUTA on the first $7,000; usual 5.4% credit; credit-reduction states lose part of the credit
- U.S. Department of Labor — FUTA credit reductions — the list of credit-reduction states for each year (checked 2026-09-28)
Questions
What is the Alaska SUTA rate for new employers?
1% in 2026, on the first $54,200 of each employee's wages. For 2026 every industry's new-employer rate is 1.00%, and employees pay 0.50% of wages up to the same $54,200 base — Alaska is one of the few states with an employee UI share.
What is the Alaska unemployment tax wage base for 2026?
$54,200 per employee per year. Employees also pay 0.5% through payroll.
How much does it cost to employ someone for $60,000 in Alaska?
About $65,174 a year before benefits: $4,632.00 of federal employer taxes and $542.00 for Alaska, at the new-employer rate with 5 employees.