Last reviewed: October 2026
To register for Alaska SUI, open an employer account with the Alaska Department of Labor and Workforce Development, Employment Security Tax (ES Tax). Do it online through TaxWeb with a myAlaska login, or on the paper Alaska Employer Registration Form (TREG). Any business with employees needs the account. In 2026 a new employer pays 1.00% and withholds 0.50% from each employee, both on the first $54,200 of wages.
Table of Contents
In Alaska, state unemployment insurance is called Employment Security tax. Alaska has no state income tax, so there is no state withholding account to open alongside it. Our Alaska new employer registration guide covers the federal EIN and the other setup steps that come before and after this one.
Who Needs an Account
The short answer is any business that pays employees. The department's account FAQ says that if you have employees, you need an account to report and pay unemployment insurance contributions on them. Its rate FAQ puts it more bluntly: the law says every employer must pay contributions on each and every employee.
Owners are a different story. According to the wages FAQ:
- Sole proprietors and partners are not covered and cannot elect coverage.
- LLC members are not covered either, whether the LLC was formed in Alaska or another state.
- A manager of an LLC who is not a member counts as an employee, so those wages are covered.
So a one-person LLC with no staff does not need an account. The day that business hires its first employee, it does.
How to Register
The fastest route is TaxWeb, the ES Tax online system. TaxWeb lets you register a new business, file contribution reports, pay, view payment history and close an account. You sign in with a myAlaska user account.
Have this information ready before you start:
- Your Federal Employer Identification Number (FEIN)
- Business name, address, phone and fax numbers, and email address
- Entity type (sole proprietor, partnership, LLC, corporation)
- The date you will first pay wages to employees
- The responsible party, such as the owner or a corporate officer
The department assigns each new employer a NAICS code that identifies its type of business. If you are a sole proprietor running more than one business under the same FEIN, all of them go under one Alaska employer account number and one combined quarterly report.
Prefer paper? The ES Tax forms page has the Alaska Employer Registration Form (TREG). Questions go to ES Tax at (907) 465-2757, toll-free (888) 448-3527, or esd.tax@alaska.gov, as listed on the Employment Security Tax home page.
From the Payroll Desk
Register as soon as you set a start date for your first hire. Alaska takes the employee share out of every paycheck, so the withholding has to be right from the first pay run, not added later.
Your First Rate and What It Costs
New Alaska employers get a rate from the department's 2026 new-employer industry rate table. For 2026, every industry on that table has the same numbers: an employer rate of 1.00% and an employee rate of 0.50%, for a total of 1.50%.
Both rates apply to the first $54,200 each employee earns in 2026. That wage base is published on the department's wage base and rate page, which also shows the 0.50% employee rate and a $271.00 employee maximum. The math for one employee:
- Employer share: 1.00% of $54,200 = $542 at most for the year.
- Employee share: 0.50% of $54,200 = $271 at most, withheld from pay.
- An employee who earns $30,000 in the year: $300 from you and $150 from the employee.
The employee share is what trips up new Alaska employers, especially those who have run payroll in other states. Your payroll system must withhold 0.50% from each paycheck until the employee reaches the wage base, then stop.
Your rate will not stay at the new-employer rate forever. Later rates are set by the formulas in AS 23.20.280 through AS 23.20.310. Our Alaska SUI rates 2026 guide explains how experienced rates work.
Quarterly Reports and Payments
Once the account is open, you file the Alaska Quarterly Contribution Report (Form TQ01C) every quarter. The 2026 version and its instructions (Form TQ01B) are on the forms page. Some rules from the department's FAQs:
- No account number yet? You can still send your report with "Applied For" in the account number field, along with a payment.
- No employees this quarter? Every business with an open account still files. If you expect no employees for two or more quarters, ask ES Tax about closing the account.
- A report can go in on TaxWeb without a payment, but pay before the due date to avoid interest and penalty charges.
To pay electronically, set up EFT in TaxWeb with your bank's name, routing number and account number. The first payment from a new bank goes through a pre-note, so allow an extra 10 to 14 business days. ES Tax charges no EFT fee. If your bank asks for the ES Tax ACH identifier, it is 0000913000.
One more rule from the Alaska Employer Packet: give every employee the Notice to Separated Employees flyer when they leave your employment.
Frequently Asked Questions
Who has to register for Alaska unemployment insurance?
Any business with employees. The Alaska Department of Labor and Workforce Development says that if you have employees, you need an account to report and pay unemployment insurance contributions on them. Sole proprietors, partners and LLC members with no employees do not need one.
How do I register for an Alaska SUI account?
Register a new business online through Employment Security Tax's TaxWeb, which you sign in to with a myAlaska account. Have your FEIN, business name, address, phone, email, entity type, the date you will first pay wages, and the owner or officer's information ready. A paper option, the Alaska Employer Registration Form (TREG), is on the ES Tax forms page.
What SUI rate does a new Alaska employer pay in 2026?
For 2026, every industry on the new-employer rate table has an employer rate of 1.00% and an employee rate of 0.50%, for 1.50% in total. Both apply to the first $54,200 of each employee's wages, so the most is $542 from the employer and $271 from the employee.
Can I file my first quarterly report before I get an account number?
Yes. The department says you can send your Alaska Quarterly Contribution Report with Applied For in the account number field, along with a payment.
Do I file a report in a quarter with no employees?
Yes. Every business with an open account must file a quarterly contribution report. If you expect no employees for two or more quarters, contact Employment Security Tax about closing the account.
No State Income Tax Means Federal Filings Plus SUI
Because Alaska has no state income tax, most of your new-employer paperwork here is federal, plus the SUI registration and quarterly reporting covered above. Pacific Data Services has run payroll for small businesses since 1969 and handles Alaska employers remotely, wherever your office actually sits. See how Pacific Data Services supports Alaska payroll.
Legal & Tax Disclaimer
This article is for general informational purposes only and does not constitute legal, tax, or professional advice. Employment laws, tax regulations, and compliance requirements change frequently. The information on this page reflects our understanding as of October 2026 and may not reflect recent changes in federal or Alaska state law.
Do not act or refrain from acting based solely on the information in this article. Always consult a qualified attorney, CPA, or HR professional familiar with Alaska law before making payroll or compliance decisions for your business.