Country Payroll Guide USA – Alaska
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Key Facts
- Capital
- Juneau
- Date format
- mm/dd/yyyy
- Currency
- United States Dollar (USD)
Contributions
Employers
- Unemployment (State)
- Unemployment (State) - 1% to 5.4%
- Unemployment- New Employer (State)
- Unemployment- New Employer (State) - 2.07%
- Social Security (FICA - Federal)
- Social Security (FICA - Federal) - 6.2%
- Medicare (FICA - Federal)
- Medicare (FICA - Federal) - 1.45%
- Unemployment (FUTA - Federal)
- Unemployment (FUTA - Federal) - 6%
- Total Employment Cost
- Total Employment Cost - Up to 19.05%
Employees
- Unemployment (State)
- Unemployment (State) - 0.5%
- FICA Social Security (Federal)
- FICA Social Security (Federal) - 6.2%
- FICA Medicare (Federal)
- FICA Medicare (Federal) - 1.45%
- FUTA Unemployment (Federal)
- FUTA Unemployment (Federal) - 6%
- Total Employee Cost
- Total Employee Cost - Up to 15.05%
Minimum Wage
- Minimum Wage
- The minimum wage in Alaska is 10.35 USD per hour.
Payroll
- Payroll Cycle
- Bi-Weekly, Monthly
- 13th Salary
There are no statutory laws on 13th salary.
Income Tax
- Employee Income Tax (1) Single Filer (Federal)
- $0 - $9,875 = 10%
- Employee Income Tax (2) Single Filer (Federal)
- $9,876 - $40,125 = 12%
- Employee Income Tax (3) Single Filer (Federal)
- $40,126 - $85,525 = 22%
- Employee Income Tax (4)Single Filer (Federal)
- $85,526 - $163,300 = 24%
- Employee Income Tax (5) Single Filer (Federal)
- $163,301 - $207,350 = 32%
- Employee Income Tax (6) Single Filer (Federal)
- $207,350 - $518,400 = 35%
- Employee Income Tax (7) Single Filer (Federal)
- Over $518,400 = 37%
Working Hours
- General Working Hours
40 hours per week, eight hours per day.
- Overtime
Overtime must be paid at a minimum of 150% of the employee’s regular wage.
Leave
- Paid Time Off
There are no statutory laws regarding annual leave in Alaska.
- Public Holidays
11 public holidays.
- Sick Days
There are no statutory laws on sick leave in the State of Alaska, however, an employer may be obligated to follow the Family and Medical Leave Act (FMLA) which will entitle the employee to up to 12 weeks of unpaid leave.
For an employee to be granted this leave, they must have worked a minimum of 12 months.
- Maternity Leave
Maternity leave falls under the Alaska Family Leave Act (AFLA), entitling the employee to 18 weeks of unpaid leave.
- Paternity Leave
Paternity leave falls under the AFLA.
- Parental Leave
Parental leave falls under the AFLA.
- Other Leave
Alaska Family Leave (AFLA) allows for an employee to take 18 weeks of unpaid leave in a 24-month period in certain circumstances.
Termination
- Termination Process
In Alaska, both the employer and employee can terminate the employment contract at any time, once no discrimination has taken place in the process.
- Notice Period
Following the federal Worker Adjustment and Retraining Notification Act (WARN), 60 days of notice is required:
- One month during the first year of service
- Two months during the second to the ninth year of service
- Three months from the tenth year of service
- Severance Pay
There is no requirement for severance pay, it is a matter of agreement between an employer and an employee.
- Probation Period
Maximum of one year.
Visa
- Employment Visa
In general, work visas are based on a specific offer of employment. In most cases, a petition must be filed and approved by the United States Citizenship and Immigration Services (USCIS) before applying for the visa at a U.S. Embassy.