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 85.270 - Allocation of benefit costs

(a) Each employer that is liable for payments in place of contributions shall pay to the fund the amount of regular benefits, plus one-half the amount of extended benefits paid, that are attributable to service in the employ of that employer. However, if the employer is a government entity or federally recognized tribe that is liable for payments in place of contributions, the employer shall pay to the fund the amount of regular benefits, plus the full amount of extended benefits paid, that are attributable to service in the employ of that employer.

(b) If benefits paid to an individual are based on wages paid by more than one employer, and any of those employers are liable for payments in place of contributions, the amount payable to the fund by each employer that is liable for such a payment is an amount that bears the same ratio to the total benefits paid to the individual as the base period wages paid to the individual by that employer bear to the total base wages paid to the individual by all of the individual's base period employers.