Alaska Administrative Code
Title 8 - Labor and Workforce Development
Part 7 - Employment Security Division and Alaska Workforce Investment Board
Chapter 85 - Employment Security
8 AAC 85.020 - Records and reports

(a) An employing unit shall register with the department using one of the following methods:

(b) An employer shall establish, maintain, and preserve employment records for at least five years. For each individual performing covered employment, the records must contain the individual's

(c) An employer shall file a quarterly contribution report and wage schedule with the director on forms provided by the department or electronically in a format specified by the director. The report must be filed on or before the last day of the month following each calendar quarter. If an employer ceases business, the report must be filed within 10 days after the date the employer ceases business. For each individual performing covered employment during the calendar quarter for which the report has been filed, the report must contain

(d) An employer shall use the Internet to submit a report required under (c) of this section, if the report lists 50 or more individuals in covered employment in any calendar quarter during the calendar year, or $1 million or more in taxable wage in the current or preceding calendar year. If an agent reporting on behalf of an employer submits reports required under (c) of this section, that agent shall use the Internet to submit the reports. An employer, or the employer's agent, subject to the requirements of this subsection may request a waiver from the director. A waiver is valid for six months, unless the employer or the employer's agent requests and is granted an extension under this subsection. To obtain a waiver, or to extend a waiver beyond six months, the employer, or the employer's agent, must make a written request that establishes, to the director's satisfaction, that

(e) An employer or the employer's agent, not required under (d) of this section to use the Internet to submit a report, may voluntarily use the Internet to submit the report required under (c) of this section.

(f) Repealed 3/25/2007.

(g) If an individual files an initial claim for benefits under AS 23.20 and this chapter, the director shall notify the claimant's most recent employer of the claim. If the director requests information from the employer about the claimant's work separation and final wages, the employer shall provide that information within 48 hours after the director requests it.

(h) The director shall audit selected claims to determine if benefits were properly paid under AS 23.20 and this chapter. An employer shall provide information about a claimant on audit forms provided by the director. The employer shall submit proof of work and wages upon request by the director. The information required on the audit form includes

(i) An employer shall immediately report in writing to the director or the nearest office of the division if the employer stops or curtails work because of a labor dispute. The employer shall furnish written information during or after the labor dispute upon request by the director. The required information includes

(j) An employer shall make available for inspection by the department, upon request, all accounting, cash, payroll, and tax records of the employer, including personal tax records of an officer, partner, proprietor, limited liability company member, or any other person considered an employer with the duty to pay under AS 23.20.240(f).

(k) In this section, "reportable wages" means total wages reported by the employer to the department under AS 23.20.