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 85.400 - Adjustments and refunds
Current through August 30, 2024
(a) An employee whose employer deducts and pays contributions on more of the employee's wages than are subject to deduction must apply to the employer for a refund. If a refund cannot be obtained from an employer, the employee may request assistance from the department. An employer who pays more contributions than are due is entitled to a refund or credit against future contributions if the employer certifies to the director by affidavit that the employee's share has been refunded to the employee.
(b) An employee who, in the employ of two or more employers, earns wages in one calendar year totaling more than the wages subject to contributions, is entitled to a refund of the excess contributions deducted from the employee's wages if
(c) An overpayment of less than $5 in employee or employer contributions will not be refunded.
Authority:AS 23.20.045
AS 23.20.165
AS 23.20.225