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 85.295 - Contribution rate for delinquent employer accounts

Universal Citation: 8 AK Admin Code 8 AAC 85.295

Current through August 30, 2024

(a) Except as provided in (c) of this section, an employer is not eligible for a rate determination under AS 23.20.280-23.20.310 for a calendar year if, on quarters before July 1 of the preceding calendar year,

(1) the employer is delinquent $100 or more in paying contributions, penalties, or interest due under AS 23.20.165, 23.20.185, 23.20.190, 23.20.195, or 23.20.260; or

(2) the employer has not filed a report as required under AS 23.20.105, 23.20.260, or 8 AAC 85.020.

(b) An employer that is ineligible for a rate determination under (a) of this section shall pay contributions at the highest rate under AS 23.20.280-23.20.310.

(c) An employer that is delinquent under (a)(1) of this section is eligible for a rate determination if the employer is current with payment under a deferred payment contract approved by the director. The director shall assign the highest rate under AS 23.20.280-23.20.310 if the employer defaults on the deferred payment contract.

Authority:AS 23.20.045

AS 23.20.280

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