🇺🇸 ALASKA STATE LAW – 2026 UPDATE

Alaska Remote Work Laws 2026

⚠️Informational only — not legal or tax advice.

Last Updated: December 2025
Applicable Period: 2026 tax year and current employment regulations
Key Characteristic: Employers with remote workers physically located in Alaska

Alaska remote work laws and employment regulations guide

Table of Contents

Click any item below to jump to the relevant section

Overview

Alaska is generally considered to have a moderate approach to employment regulation, with some worker-protective measures balanced by considerations for business operations. According to official state sources, Alaska has implemented several significant employment law changes in recent years, particularly through the passage of Ballot Measure 1 in 2024.

General Characteristics (as of December 2025):

  • State minimum wage (current): $13.00/hour (effective July 1, 2025)
  • State minimum wage (2026): $14.00/hour (scheduled for July 1, 2026)
  • State minimum wage (2027): $15.00/hour (scheduled for July 1, 2027)
  • Paid sick leave: Required for employers meeting certain criteria (effective July 1, 2025)
  • State income tax: No state income tax
  • Meal/rest breaks: Not mandated by state law for adult employees
  • Overtime rules: Both daily (8+ hours) and weekly (40+ hours) overtime requirements
  • Workers’ compensation: Generally required for employers with one or more employees

Recent Developments:

In November 2024, Alaska voters approved Ballot Measure 1, which introduced significant changes to employment law effective July 1, 2025. According to the Alaska Department of Labor and Workforce Development, these changes include increases to the minimum wage, mandatory paid sick leave provisions, and protections regarding mandatory meetings on political or religious matters.

Note: These are general starting points only. Specific applicability depends on many factors including employer size, industry, employee status, and individual circumstances. Information reflects sources available as of December 2025 and may not include recent changes. Consult official sources and legal counsel for guidance on specific situations.

Source: Alaska Department of Labor and Workforce Development – https://labor.alaska.gov/

Official State Agency Information

The Alaska Department of Labor and Workforce Development (DOLWD) administers employment laws in Alaska through various divisions.

Primary Contact Information:

Alaska Department of Labor and Workforce Development

Wage and Hour Division

Division of Workers’ Compensation

Note: These agencies can provide official interpretations of state law. For legal advice on how laws apply to your specific situation, consult a licensed attorney in Alaska.

Major State Employment Statutes

The following statutes are commonly cited in employment matters. This is general information only and does not constitute legal interpretation.

1. Alaska Wage and Hour Act

Statutory Citation: Alaska Statutes § 23.10.050 – 23.10.150
Official Source: http://www.legis.state.ak.us/basis/folioproxy.asp?url=http://wwwjnu01.legis.state.ak.us/cgi-bin/folioisa.dll/stattx18/query=*/doc/{t6486}?

General Provisions (as stated in the statute):

According to the Alaska Department of Labor, the Alaska Wage and Hour Act generally addresses:

  • Minimum wage standards
  • Overtime compensation requirements
  • Payment of wages
  • Recordkeeping obligations
  • Enforcement mechanisms

The Act, as described in official sources, establishes baseline standards for wage payment in Alaska. Specific provisions are detailed in subsequent sections of this guide.

Application to Remote Work:
These provisions generally apply based on where work is physically performed. According to general legal principles, workers performing work from a location in Alaska would typically be subject to Alaska’s wage and hour requirements. Specific applicability depends on multiple factors. Consult Alaska DOLWD or legal counsel for guidance on particular circumstances.

Source: Alaska Department of Labor – https://labor.alaska.gov/lss/whhome.htm

2. Alaska Paid Sick Leave Act (Ballot Measure 1)

Statutory Citation: Alaska Statutes § 23.10.066 – 23.10.069
Effective Date: July 1, 2025
Official Source: https://labor.alaska.gov/lss/ballot-1-faq-2025.html

General Overview:

According to the Alaska Department of Labor, Ballot Measure 1, passed by voters in November 2024, generally requires employers to provide paid sick leave to employees. The law, as described by official sources, includes the following general framework:

Coverage Framework (from official guidance):

  • May apply to employers with employees working in Alaska
  • Different accrual caps based on employer size
  • Exemptions may exist for certain categories of workers

Accrual Standards (as stated in statute):

  • Minimum accrual rate: 1 hour of paid sick leave per 30 hours worked
  • Annual usage cap: Up to 56 hours for employers with 15+ employees
  • Annual usage cap: Up to 40 hours for employers with fewer than 15 employees

Note: Actual coverage and obligations depend on specific circumstances, including employer size, employee classification, and other factors. The Alaska Department of Labor published proposed regulations in June 2025, with final regulations expected in fall 2025. Employers should consult official agency guidance and legal counsel for compliance requirements.

Source: Alaska Department of Labor, Ballot Measure 1 FAQ – https://labor.alaska.gov/lss/ballot-1-faq-2025.html

3. Alaska Workers’ Compensation Act

Statutory Citation: Alaska Statutes § 23.30.005 – 23.30.950
Official Source: https://labor.alaska.gov/wc/

General Overview:

According to Alaska statutes and the Division of Workers’ Compensation, the Alaska Workers’ Compensation Act generally requires employers to provide coverage for work-related injuries and illnesses.

Coverage Requirements (as described in statute):

  • Generally applies to employers with one or more employees in Alaska
  • Covers most work-related injuries and occupational diseases
  • Provides medical benefits, disability compensation, and rehabilitation services

System Structure:
Alaska operates a voluntary commercial market system for workers’ compensation insurance. According to the Division of Workers’ Compensation, Alaska does not have a state fund, and employers typically obtain coverage through private insurance carriers or may qualify for self-insurance with Board approval.

Remote Work Application:
Coverage questions for remote workers can be fact-specific and complex. Employers with remote workers should consult the Alaska Division of Workers’ Compensation or legal counsel for guidance on coverage requirements.

Source: Alaska Division of Workers’ Compensation – https://labor.alaska.gov/wc/

4. Alaska Human Rights Law

Statutory Citation: Alaska Statutes § 18.80.200 – 18.80.295
Official Source: https://labor.alaska.gov/lss/

General Provisions:

According to the Alaska State Commission for Human Rights, Alaska law generally prohibits employment discrimination on the basis of:

  • Race
  • Religion
  • Color
  • National origin
  • Age
  • Physical or mental disability
  • Sex (including pregnancy)
  • Marital status
  • Changes in marital status
  • Parenthood

Application:
These protections generally apply to employers, employment agencies, and labor organizations. Specific requirements and exceptions may vary based on circumstances. Consult the Alaska State Commission for Human Rights or legal counsel for guidance.

Source: Alaska State Commission for Human Rights

Alaska Family Leave Act

Statutory Citation: Alaska Statutes § 23.10.500
Official Source: https://labor.alaska.gov/lss/

General Framework:

According to Alaska statutes, the Alaska Family Leave Act may provide certain leave entitlements for employees under qualifying circumstances. Specific provisions address medical leave for employees with serious health conditions.

The Act generally operates in conjunction with federal FMLA but may have different coverage thresholds and provisions. Employers should consult Alaska Wage and Hour Division for guidance on applicability and requirements.

Source: Alaska Department of Labor, Wage and Hour Division

Employee Classification Standards

Alaska’s Classification Framework

According to various Alaska statutes and guidance from the Alaska Department of Labor, Alaska uses different tests for worker classification depending on the legal context (unemployment insurance, workers’ compensation, wage and hour, etc.).

Important Note on Multiple Tests:
Alaska does not have a single unified definition of “independent contractor.” As noted in official public notices, different Alaska statutes contain different definitions, and the state has considered proposals to establish a unified definition. Employers should be aware that a worker might meet the criteria for independent contractor status under one law but not another.

Primary Test for Unemployment Insurance:
For unemployment insurance purposes, Alaska generally applies the “ABC Test” as set forth in Alaska Statute § 23.20.525(a)(8).

Statutory Authority: AS 23.20.525(a)(8)
Official Guidance: Alaska Department of Labor – https://labor.alaska.gov/

The ABC Test for Unemployment Insurance

According to Alaska Statute § 23.20.525(a)(8), for unemployment insurance purposes, a worker may be considered an independent contractor if all three of the following conditions are met. This is a simplified summary based on statutory language – actual legal application is complex and fact-specific.

Part A: Freedom from Control and Direction

General Description:

Based on the statute, Part A of the test generally examines whether the individual is free from control and direction in the performance of the service, both under the contract and in fact.

Factors That May Be Relevant (based on general legal principles):

According to general employment law principles and similar tests in other jurisdictions, factors that may be considered include:

  • Whether the hiring entity controls or has the right to control how the work is performed
  • Whether the worker follows detailed instructions or procedures set by the hiring entity
  • Whether the worker sets their own schedule and methods
  • Whether the worker can refuse assignments
  • The extent of supervision and oversight

Illustrative Scenarios (for general understanding only):

Scenario 1: Software Developer
A company hires a software developer who works from home. The developer uses their own computer, sets their own hours, determines their own coding methodology, and is given project specifications but not detailed instructions on implementation. The company reviews only the final deliverables.

General Analysis: This scenario may share some characteristics with situations where control and direction are limited. However, actual classification depends on all facts and circumstances, including the specific terms of any agreement, the nature of the relationship, and how the relationship functions in practice.

⚠️ Important: This example is purely illustrative and does not constitute a legal determination. Classification depends on the totality of circumstances and should be evaluated by legal counsel.

Scenario 2: Administrative Assistant
A company hires an administrative assistant who works remotely. The company provides a laptop, requires the assistant to be available during specific business hours (9 AM – 5 PM), provides detailed procedures for all tasks, requires daily check-ins, and supervises work closely through monitoring software.

General Analysis: This scenario may share characteristics with situations where significant control and direction exist. The provision of equipment, mandatory schedule, detailed procedures, and close supervision may be relevant factors. However, each situation is unique.

⚠️ Important: This is not a determination. Actual classification requires analysis of the complete situation by qualified professionals.

Part B: Outside Usual Course of Business

General Description:

According to the statute (AS 23.20.525(a)(8)(B)), Part B generally examines whether:

  1. The service is performed outside the usual course of business of the employer, OR
  2. The service is performed outside all places of business of the employer

Understanding “Usual Course of Business” (general concept):

Based on general legal interpretation in other jurisdictions using similar tests, “usual course of business” may refer to the type of work that is part of the employer’s regular business operations or essential to the business model.

Illustrative Scenarios (for general understanding only):

Scenario 1: Marketing Agency Hiring Graphic Designer
A marketing agency hires a graphic designer to create marketing materials for client campaigns. Graphic design is a core service the agency offers to its clients.

General Analysis: This scenario may present challenges under Part B, as the work performed (graphic design) appears to be within the usual course of the agency’s business (marketing services including design). The fact that the work is performed remotely (outside the employer’s physical premises) addresses one part of the “or” test but not necessarily the “usual course of business” component.

⚠️ Important: This is not a classification determination. The actual application of this test is highly fact-specific and subject to official interpretation.

Scenario 2: Retail Store Hiring Attorney
A retail store hires an attorney to handle a specific legal matter related to a commercial lease dispute. The store’s primary business is selling merchandise.

General Analysis: This scenario may share characteristics with work that is outside the employer’s usual course of business, as legal services are not part of the store’s regular business operations. Additionally, the work would likely be performed outside the store’s physical premises.

⚠️ Important: This is a simplified example for educational purposes. Real determinations are more nuanced.

Part C: Independently Established Trade or Business

General Description:

According to the statute, Part C generally examines whether the individual is customarily engaged in an independently established trade, occupation, or business of the same nature as the work being performed.

Factors That May Be Relevant (based on general principles):

According to guidance from other jurisdictions using similar tests, factors that may be considered include:

  • Whether the worker offers services to other clients or customers
  • Whether the worker maintains a business location
  • Whether the worker advertises or markets their services
  • Whether the worker has business licenses or permits
  • Whether the worker has a business name or entity
  • Whether the worker makes investments in equipment or facilities
  • Whether the worker has the opportunity for profit or loss

Illustrative Scenarios (for general understanding only):

Scenario 1: Web Developer with Multiple Clients
An individual operates a web development business under a registered business name, maintains a professional website, actively markets services to multiple clients, carries business insurance, and simultaneously works on projects for 5-6 different companies throughout the year. The individual invoices clients, determines their own rates, and uses their own equipment.

General Analysis: This scenario may share characteristics commonly associated with an independently established business. The presence of multiple clients, marketing activities, business infrastructure, and entrepreneurial features may be relevant factors. However, actual classification requires comprehensive evaluation.

⚠️ Important: This is not a determination. All three parts (A, B, and C) must be satisfied for independent contractor status under the ABC test for unemployment insurance purposes.

Scenario 2: Single Long-Term Client Relationship
An individual provides services exclusively to one company for 18 months, does not maintain a business website, does not advertise services, does not have other clients, and works full-time hours solely for this one company. The individual does not maintain business insurance or use a business name.

General Analysis: This scenario may present challenges under Part C, as the lack of multiple clients, absence of marketing activities, and exclusive relationship with one company may be factors that weigh against independent establishment. However, other factors could be relevant.

⚠️ Important: This is purely illustrative. Classification should be evaluated by legal counsel based on all circumstances.

Other Classification Tests in Alaska

Important: Alaska uses different tests for different purposes:

Workers’ Compensation:
The workers’ compensation statute contains its own definition of “employee” and “independent contractor.” Consult Alaska Statutes § 23.30.230 and the Division of Workers’ Compensation for guidance.

Wage and Hour:
The Alaska Wage and Hour Act contains exemptions and definitions that may differ from the unemployment insurance ABC test. Consult Alaska Statutes § 23.10.055 and the Wage and Hour Division.

Federal Tax Purposes:
The IRS uses its own multi-factor test (often called the “common law test”) for federal tax classification. A worker classified as an independent contractor under state law may be classified differently for federal tax purposes.

Remote Work Classification Considerations

For remote workers, classification analysis may involve additional complexities:

Factors to Consider:

  • Physical work location versus business location
  • Nature of work relationship in a virtual environment
  • Level of control and independence in a remote setting
  • Whether the worker uses their own equipment and workspace
  • How communication and supervision are conducted remotely

According to general principles, the location where work is performed does not change the legal tests but may affect how factors are evaluated. For example, working from home using one’s own equipment may be a relevant factor in the analysis, but it does not automatically establish independent contractor status.

Classification of remote workers should be reviewed with legal counsel familiar with Alaska law and your specific circumstances.

Potential Consequences of Misclassification

According to Alaska Department of Labor sources and statutory provisions, misclassification may result in various consequences:

For Employers (based on official sources):

  • Potential back payment of unemployment insurance taxes
  • Possible workers’ compensation premium adjustments
  • Potential wage and hour claim exposure (minimum wage, overtime)
  • Possible penalties and interest
  • Tax implications at state and federal levels
  • Administrative proceedings before Alaska agencies

For Workers (based on general principles):

  • May affect access to unemployment benefits
  • May affect workers’ compensation coverage
  • May affect wage and hour protections
  • May affect leave benefit eligibility
  • May affect access to other statutory benefits

Note: The specific consequences depend on many factors, including which statute is implicated, the duration and extent of misclassification, and whether the misclassification was intentional or inadvertent. This is general information only.

How to Seek Guidance on Classification

Classification questions should be addressed through:

Alaska Department of Labor, Wage and Hour:

Alaska Department of Labor, Unemployment Insurance:

Alaska Division of Workers’ Compensation:

Legal Counsel:

  • Employment attorney licensed in Alaska
  • Alaska Bar Association Referral Service: (907) 272-0352

Tax Professional:

  • CPA or enrolled agent familiar with Alaska and federal employment tax law
  • IRS Alaska office for federal tax classification questions

Minimum Wage Information for Alaska

Current and Scheduled Rate Information

According to the Alaska Department of Labor and Workforce Development, Alaska’s minimum wage has changed significantly due to the passage of Ballot Measure 1 in November 2024.

Historical and Current Rates (As Published by Alaska DOLWD):

Effective Date Rate Legal Basis Source
January 1, 2025 $11.91/hour Annual CPI adjustment AS 23.10.065(a)
July 1, 2025 $13.00/hour Ballot Measure 1 AS 23.10.065(b)
July 1, 2026 $14.00/hour Ballot Measure 1 (scheduled) AS 23.10.065(b)
July 1, 2027 $15.00/hour Ballot Measure 1 (scheduled) AS 23.10.065(b)
January 1, 2028+ TBD (CPI-adjusted) Annual adjustment AS 23.10.065(b)

Source: Alaska Department of Labor and Workforce Development

Framework of Alaska Minimum Wage Law

Statutory Authority: Alaska Statutes § 23.10.050 – 23.10.065

According to Alaska Statute 23.10.050, the minimum wage provisions generally apply to hours worked in Alaska. The statute, as described by the Alaska Department of Labor, requires that employees receive at least the minimum wage for all hours worked in a pay period.

Application Methodology (from official guidance):

According to the Alaska Department of Labor’s Summary of Alaska Wage and Hour Act, the minimum wage is generally calculated by:

“Multiplying all hours worked in the pay period by [the applicable minimum wage rate]. This is the least amount that can be paid to an employee as wages.”

This calculation method generally applies regardless of how the employee is compensated—whether by time, piece rate, commission, or other methods.

Federal Minimum Wage Relationship

Federal Floor Protection:

According to Ballot Measure 1 (now codified in AS 23.10.065(b)), Alaska’s minimum wage is required to remain at least $2.00 above the federal minimum wage. As stated in official sources:

“The minimum wage shall at all times be greater than $2.00 above the federal minimum wage.”

Current Federal Minimum Wage: $7.25/hour (as of December 2025)

If the federal minimum wage were to increase, Alaska’s minimum wage would generally be required to adjust accordingly to maintain the $2.00 differential, according to the statute.

Annual Inflation Adjustments

Historical Adjustment Mechanism (2014-2024):

According to Alaska Statute 23.10.065(a), Alaska voters approved in 2014 a ballot initiative requiring annual adjustments to the minimum wage based on the Consumer Price Index (CPI) for the Anchorage metropolitan area.

The January 1, 2025 increase from $11.73 to $11.91 represented a 1.5% adjustment based on the Anchorage CPI-U increase from 2023 to 2024.

Future Adjustment Mechanism (2028 and beyond):

According to Ballot Measure 1, beginning January 1, 2028, the minimum wage will be adjusted annually for inflation using the Anchorage CPI-U methodology that was in place prior to Ballot Measure 1.

Application to Remote Workers

According to general legal principles regarding wage and hour law and guidance from the Alaska Department of Labor:

General Framework:

  • Minimum wage typically applies based on where work is physically performed
  • A worker performing work from a location in Alaska would generally be subject to Alaska’s minimum wage requirements
  • The location of the employer’s headquarters or main office is generally not the determining factor

Multi-State Considerations:

For employers with workers in multiple states, compliance may require:

  • Tracking where each employee physically performs work
  • Applying the applicable minimum wage based on work location
  • Consulting with legal counsel when employees work in multiple states

Example Scenario (Illustrative Only):

A company headquartered in Washington State employs a customer service representative who works entirely from their home in Anchorage, Alaska. According to general legal principles, this employee would typically be subject to Alaska’s minimum wage requirements, as the work is physically performed in Alaska.

⚠️ Important: This is a general example for educational purposes. Actual wage obligations can be affected by many factors. Employers should consult Alaska Wage and Hour Division or legal counsel for guidance on specific situations.

Tip Credit

Alaska’s Approach:

According to Alaska law and guidance from the Alaska Department of Labor, Alaska does not allow employers to take a “tip credit” against the minimum wage.

What This Means:

Unlike many other states, Alaska employers must pay tipped employees (such as servers, bartenders, etc.) the full state minimum wage. Tips received by employees are in addition to, not a substitute for, the minimum wage.

According to AS 23.10.065(c): “Tips or gratuities received by an employee are in addition to and may not be applied toward payment of the minimum wage required by this section.”

Comparison to Federal Law:

Federal law (FLSA) allows employers to pay tipped employees as little as $2.13/hour if tips make up the difference to reach the federal minimum wage. Alaska’s higher standard generally supersedes federal law for work performed in Alaska.

Exemptions from Minimum Wage

According to Alaska Statute 23.10.055, certain categories of workers may be exempt from minimum wage requirements. This is general information based on statutory language—actual applicability requires official determination.

Categories That May Be Exempt (from AS 23.10.055):

1. Persons Under Age 18 Employed Part-Time

  • The statute provides for potential exemption of individuals under 18 years of age employed on a part-time basis
  • Specific conditions and limitations may apply
  • Employers should consult Alaska Wage and Hour Division for current guidance

2. Participants in Certain Government Programs

  • Individuals participating in work activities under certain state or federal programs may be exempt
  • Specific program requirements determine applicability

3. Newspaper Delivery Workers

  • Individuals employed in the delivery of newspapers may be exempt under certain conditions

4. Certain Family Members

  • Parents, spouses, or children of employers in certain circumstances may be exempt
  • Specific family employment structures must be verified with Alaska DOLWD

5. Executive, Administrative, and Professional Employees

  • Individuals employed in a bona fide executive, administrative, or professional capacity may be exempt from minimum wage (and overtime) requirements
  • Must meet both salary and duties tests (see detailed discussion in Overtime section)

6. Other Exemptions

  • Additional exemptions may exist under specific statutory provisions
  • Some exemptions may be industry-specific or circumstance-dependent

⚠️ Critical Note on Exemptions:

Exemptions are narrowly construed under Alaska law. According to general legal principles:

  • The burden of proving an exemption applies typically rests with the employer
  • Job titles alone do not determine exempt status
  • Exemptions must be evaluated based on actual job duties and compensation
  • Misapplication of an exemption can result in liability for back wages and penalties

Employers should not assume an exemption applies without verification from Alaska Wage and Hour Division or legal counsel.

Comparison Information (For Reference Only)

Selected Nearby States and Territories (2025-2026):

State/Territory 2025 Rate 2026 Rate Notes
Alaska $13.00 (7/1/25) $14.00 (7/1/26) Additional increases scheduled
Washington $16.28 TBD Annual CPI adjustments
Oregon $14.20 TBD Different rates by region
California $16.00 TBD Higher rates in some localities
Montana $10.30 TBD For businesses with gross sales over $110,000
Idaho $7.25 $7.25 Federal minimum applies

Note: This comparison is for general reference only. Each state’s minimum wage laws apply based on where work is performed. Rates may have changed since compilation of this information. Verify current rates with official state sources.

Salary Requirements for Exempt Employees

Important Connection to Minimum Wage:

According to Alaska Statute 23.10.055(b), individuals employed in a bona fide executive, administrative, or professional capacity are exempt from minimum wage and overtime requirements only if they meet certain criteria, including a salary requirement.

Salary Threshold (Based on Minimum Wage):

The statute requires that exempt employees be compensated on a salary or fee basis at a rate of not less than two times the state minimum wage for the first 40 hours worked in a week.

Current and Scheduled Salary Thresholds:

Period Minimum Wage Exempt Salary Threshold (Weekly) Annual Equivalent
July 1, 2025 - June 30, 2026 $13.00/hour $1,040/week $54,080/year
July 1, 2026 - June 30, 2027 $14.00/hour $1,120/week $58,240/year
July 1, 2027+ $15.00/hour $1,200/week $62,400/year

Calculation Method:
Weekly Salary Threshold = (Minimum Wage × 2) × 40 hours

Important Notes:

  • Meeting the salary threshold alone is not sufficient for exemption
  • The duties test must also be satisfied (see Overtime section)
  • The salary must be paid on a true salary basis (not subject to reduction based on hours worked)

Source: Alaska Department of Labor Press Release, May 2025 – https://labor.alaska.gov/news/2025/news25-11.htm

Recordkeeping Requirements

According to Alaska regulations and guidance from the Alaska Department of Labor, employers are generally expected to maintain certain records regarding wages and hours worked.

General Requirements (based on official guidance):

Employers may be required to maintain records showing:

  • Hours worked by each employee
  • Wages paid
  • Pay rate
  • Deductions made
  • Other information as specified in regulations

Retention Period:
According to general wage and hour principles, employers should maintain wage records for a period sufficient to comply with statute of limitations for wage claims (typically at least 3 years in Alaska).

Remote Work Considerations:

For remote employees, employers may need to implement systems for:

  • Accurate time tracking
  • Documenting hours worked
  • Ensuring minimum wage compliance for all hours worked
  • Maintaining records accessible for inspection if required

Consult with Alaska Wage and Hour Division or HR counsel for specific recordkeeping requirements.

Enforcement and Penalties

Enforcement Agency:
Alaska Department of Labor and Workforce Development, Wage and Hour Division

General Enforcement Framework (from official sources):

According to Alaska statutes and DOLWD guidance, enforcement of minimum wage violations may include:

  • Investigation of complaints
  • Wage claim proceedings
  • Administrative orders for payment
  • Civil penalties
  • Potential criminal penalties in some circumstances

Employee Rights (general framework):

According to Alaska law, employees may:

  • File wage claims with Alaska Wage and Hour Division
  • Pursue civil action in some circumstances
  • Receive back wages for violations
  • Potentially receive liquidated damages and attorney’s fees

Statute of Limitations:

According to Alaska Statute 23.05.290, wage claims for unpaid minimum wage or overtime must generally be filed within two years from the date the work was actually performed.

Resources for Current Minimum Wage Information

Primary Sources:

Alaska Department of Labor, Wage and Hour Division:

Official Poster:

U.S. Department of Labor Wage and Hour Division:

For Legal Advice:

  • Employment attorney licensed in Alaska
  • Alaska Bar Association Lawyer Referral Service: (907) 272-0352

Overtime and Break Regulations

Alaska’s Overtime Framework

Governing Statutes:

  • Alaska Statutes § 23.10.060 (overtime requirements)
  • Alaska Statutes § 23.10.055 (exemptions)
  • Alaska Regulations 8 AAC 15.100 – 15.190

Official Source: Alaska Department of Labor, Wage and Hour Division – https://labor.alaska.gov/lss/

General Overtime Standards

According to Alaska Statute 23.10.060 and guidance from the Alaska Department of Labor, Alaska has both daily and weekly overtime requirements.

Daily Overtime (AS 23.10.060):

The statute generally provides that an employer may not employ an employee for more than 8 hours in a day, and if overtime is necessary, compensation must be paid at 1.5 times the regular rate.

According to the Alaska Department of Labor:

“If you work more than 8 hours in a single day and/or more than 40 hours in a single week, you must be paid time-and-one-half (1.5 times) your hourly or regular wage for those extra hours that you worked.”

Weekly Overtime (AS 23.10.060):

The statute generally provides that an employer may not employ an employee for more than 40 hours in a workweek, and if overtime is necessary, compensation must be paid at 1.5 times the regular rate.

How Daily and Weekly Overtime Interact:

According to Alaska Wage and Hour Division guidance, hours that have already been counted and paid as daily overtime do not need to be counted again when calculating weekly overtime. This prevents “double-counting” of overtime hours.

Example (Illustrative Only):

An employee works the following schedule:

  • Monday: 10 hours (2 hours daily OT)
  • Tuesday: 10 hours (2 hours daily OT)
  • Wednesday: 8 hours
  • Thursday: 8 hours
  • Friday: 8 hours
  • Total: 44 hours worked

Calculation (based on general Alaska principles):

  • Daily overtime: 4 hours (Monday: 2 hrs + Tuesday: 2 hrs)
  • Weekly overtime calculation: 44 total hours minus 4 hours already paid as daily OT = 40 straight-time hours + 4 OT hours
  • Result: 40 hours at regular rate, 4 hours at 1.5x rate

⚠️ Important: This is a simplified example for educational purposes. Actual overtime calculations can be more complex, especially with varying rates of pay or other factors. Consult wage and hour counsel for guidance on proper calculations.

Overtime Rate Calculation

Standard Calculation:

According to Alaska law and federal FLSA principles, the overtime rate is generally 1.5 times the employee’s “regular rate” of pay.

For Hourly Employees:

  • Regular rate = hourly wage
  • Overtime rate = hourly wage × 1.5

Example: Employee earning $20/hour would receive $30/hour for overtime hours ($20 × 1.5 = $30)

For Non-Hourly Employees:

According to guidance from the U.S. Department of Labor (which Alaska generally follows), calculating the “regular rate” for non-hourly employees may involve:

Salaried Non-Exempt Employees:

  • Divide weekly salary by hours worked to determine regular rate
  • Pay 1.5 times the regular rate for overtime hours
  • OR pay an additional 0.5 times the regular rate for overtime (since straight-time is already included in salary)

Commission Employees:

  • Regular rate may be calculated by dividing total compensation by total hours worked
  • Overtime must be paid at 1.5 times this calculated rate

Piece Rate Employees:

  • Regular rate calculated based on total piece-rate earnings divided by hours worked
  • Additional half-time rate paid for overtime hours

⚠️ Complex Area: Regular rate calculations can be quite complex, especially when employees receive multiple forms of compensation or work fluctuating schedules. Alaska regulations at 8 AAC 15.100(d)(3) prohibit certain methods of calculation (such as the “fluctuating workweek” method). Employers should consult wage and hour counsel for proper calculation methods.

Exemptions from Overtime Requirements

According to Alaska Statute 23.10.055 and 23.10.060, certain employees and employers may be exempt from overtime requirements.

Employer-Based Exemptions

Small Employers (AS 23.10.060(a)):

According to the statute, the overtime requirement does not apply to:

“An employer who employs less than 4 employees in the regular course of business”

This exemption is based on the number of employees, not the specific employee’s role. Employers with 3 or fewer employees are generally not required to pay overtime under Alaska law.

Note: Even if exempt from Alaska overtime requirements, employers may still be subject to federal FLSA overtime requirements. Federal and state requirements should both be evaluated.

Employee Classification Exemptions

Executive, Administrative, Professional, and Outside Sales (“White Collar”) Exemptions:

Statutory Authority: AS 23.10.055(b)

According to Alaska law, individuals employed in bona fide executive, administrative, or professional capacity, or as outside salespeople, may be exempt from both minimum wage and overtime requirements if they meet certain tests.

Requirements for Exemption (all must be satisfied):

1. Salary Basis Test:

  • Must be paid on a salary or fee basis (not hourly)
  • Salary must not be subject to reduction based on quality or quantity of work
  • Must meet true salary test under federal regulations

2. Salary Level Test:

  • Must earn at least two times the Alaska minimum wage for 40 hours per week
  • Current threshold (as of July 1, 2025): $1,040/week ($54,080/year)
  • Threshold increases with minimum wage (see table above)

3. Duties Test:

  • Must perform exempt-level duties as defined by regulations
  • Alaska generally follows federal FLSA duties tests

Executive Exemption Duties (General Framework):

According to federal regulations that Alaska generally follows, the executive exemption may apply when the employee’s primary duty involves:

  • Management of the enterprise or a recognized department/subdivision
  • Direction of work of two or more full-time employees (or equivalent)
  • Authority to hire/fire or significant input into employment decisions
  • Exercise of discretion and independent judgment

Illustrative Example (Not a Determination):

A store manager earning $1,100/week who manages a department with 3 employees, makes scheduling decisions, conducts performance reviews with input into hiring/firing decisions, and spends most of their time on managerial duties may share characteristics with executive exemption scenarios.

⚠️ Important: Job title is not determinative. Actual duties must be evaluated. This is not a classification.

Administrative Exemption Duties (General Framework):

According to federal regulations that Alaska generally follows, the administrative exemption may apply when:

  • Primary duty is office or non-manual work directly related to management or general business operations
  • Primary duty includes exercise of discretion and independent judgment on significant matters

Illustrative Example (Not a Determination):

A human resources specialist earning $1,200/week who develops company policies, makes significant recommendations on personnel matters, exercises discretion on employee relations issues, and performs primarily non-manual work may share characteristics with administrative exemption scenarios.

⚠️ Important: Not all administrative or HR roles qualify. Actual duties must meet the regulatory standard.

Professional Exemption Duties (General Framework):

According to federal regulations, the professional exemption may apply when:

Learned Professional:

  • Primary duty requires advanced knowledge in a field of science or learning
  • Knowledge is customarily acquired through prolonged specialized intellectual instruction
  • Examples may include: lawyers, doctors, engineers, architects, teachers, accountants

Creative Professional:

  • Primary duty requires invention, imagination, originality, or talent in a recognized artistic or creative field

Computer Professional:

  • Specific duties related to systems analysis, programming, software engineering
  • May be paid on salary basis or hourly basis at specific threshold ($31.41/hour or higher under federal law; verify current rate)

Outside Sales Exemption:

According to regulations, may apply when:

  • Primary duty is making sales or obtaining orders/contracts
  • Employee is customarily and regularly engaged away from employer’s place of business

Industry-Specific and Other Exemptions

According to Alaska Statute 23.10.060, additional overtime exemptions may include:

1. Agricultural Workers (AS 23.10.060(b)):

  • Employees in handling, packing, storing, pasteurizing, drying, preparing, or canning of agricultural or horticultural commodities
  • Making cheese, butter, or other dairy products

2. Small Mining Operations (AS 23.10.060(c)):

  • Employees in mining operations with 12 or fewer employees
  • Limited to no more than 12 hours per day or 56 hours per week
  • Maximum of 14 workweeks in the aggregate per calendar year during mining season

3. Newspaper Publication (AS 23.10.060(d)):

  • Employees of weekly, semi-weekly, or daily newspapers with circulation under 1,000

4. Healthcare Facilities (AS 23.10.060(e)):

  • Employees of hospitals providing medical services
  • Subject to specific conditions and agreements

5. Flexible Work Hour Plans (AS 23.10.060(f)):

  • Employees under flexible work hour plans approved by and filed with Alaska Department of Labor
  • Must be in writing and signed by employee
  • Plans included in collective bargaining agreements

6. Line Haul Truck Drivers (AS 23.10.060(g)):

  • Drivers on trips exceeding 100 road miles one way
  • If compensation system includes overtime pay for work over 40 hours/week or 8 hours/day at comparable rates

7. Community Health Aides (AS 23.10.060(h)):

  • Employed by local or regional health organization as defined by statute

8. Other Exemptions:

  • Certain casual employees as defined by regulations
  • Big game guides under certain conditions (first 60 work days)
  • Other specific categories detailed in regulations

Application to Remote Workers

General Framework:

According to federal and Alaska wage and hour principles, overtime requirements generally apply to non-exempt remote workers in the same manner as on-site workers. The location where work is performed (office vs. home) does not change whether overtime is owed.

Key Considerations for Remote Workers:

1. Hours Worked:

Determining what constitutes “hours worked” for remote employees can be complex. According to federal wage and hour principles adopted in Alaska, compensable time may include:

  • Time spent performing work duties
  • Required meetings or training (even if virtual)
  • Time spent waiting to work (in some circumstances)
  • Time spent on work-related communications in some contexts

Potentially Compensable Remote Work Activities:

According to guidance from wage and hour authorities, the following may be compensable depending on circumstances:

  • Responding to after-hours emails if required or expected
  • Participating in evening or weekend video calls
  • Monitoring work communications outside regular hours if expected
  • Being “on call” in some circumstances

2. Recordkeeping Challenges:

For remote workers, employers may face challenges in:

  • Accurately tracking hours worked
  • Knowing when employees start and stop work
  • Monitoring break times
  • Preventing unauthorized overtime

3. Employee Responsibility:

According to wage and hour principles, employees generally have a duty to:

  • Accurately report hours worked
  • Follow employer timekeeping procedures
  • Notify employer of overtime worked
  • Not work unauthorized overtime (though if worked, it must be paid)

4. Employer Obligations:

Employers generally must:

  • Implement systems to track remote workers’ hours
  • Pay for all hours worked, even if not authorized
  • Establish clear policies about work hours and overtime approval
  • Exercise reasonable diligence to prevent unauthorized work

⚠️ Complex Area: Wage and hour compliance for remote workers requires careful attention to policies, systems, and communications. Employers should work with HR counsel to develop compliant remote work policies and timekeeping systems.

Compensatory Time (“Comp Time”)

Alaska’s Prohibition:

According to Alaska Statute 23.10.060 and guidance from Alaska Wage and Hour Division:

“Giving you comp time instead of your overtime wages is not lawful in Alaska. You are entitled to overtime pay when you work overtime hours, and it must be paid on your paycheck and shown on your paystub.”

What This Means:

Unlike some public sector employers under federal FLSA provisions, private employers in Alaska cannot offer compensatory time off in lieu of overtime pay. Overtime must be paid as monetary compensation at the overtime rate (1.5 times regular rate).

Meal and Rest Break Requirements

Alaska’s General Rule:

According to Alaska law, the state does not have laws requiring employers to provide meal or rest breaks for adult employees (age 18+).

Source: Alaska Department of Labor, Wage and Hour FAQ – https://labor.alaska.gov/lss/whfaq.htm

What This Means:

  • Alaska employers are not required by state law to provide meal breaks
  • Alaska employers are not required by state law to provide rest breaks
  • If employers choose to provide breaks voluntarily, certain rules may apply (see below)

Federal Break Standards (If Breaks Are Provided Voluntarily)

If an Alaska employer chooses to provide breaks, federal Fair Labor Standards Act (FLSA) rules generally apply:

Short Breaks (5-20 minutes):

According to U.S. Department of Labor guidance:

  • Generally must be counted as compensable work time
  • Must be paid at employee’s regular rate
  • Cannot be deducted from hours worked

Meal Periods (30+ minutes):

According to USDOL guidance:

  • May be unpaid if:
    • Employee is completely relieved of duties
    • Employee is free to leave the work area
    • Break is long enough for employee to use effectively (typically 30+ minutes)
    • Employee does not perform any work during the break

If Interrupted:

If an employee is required to work during a meal break (even just answering phones or monitoring equipment), the entire break time generally becomes compensable work time.

Youth Break Requirements (Under Age 18)

Special Rules for Minors:

According to Alaska regulations and guidance, employers must generally provide meal breaks to employees under age 18.

Requirement (general framework from regulations):

Employees ages 14-17 who are scheduled to work 5 or more consecutive hours must generally be provided at least a 30-minute meal break.

Details:

  • Break must be provided no later than 5 hours into the shift
  • May be unpaid if employee is completely relieved of duties
  • Specific requirements should be verified with Alaska Wage and Hour Division

Child Labor Information:

For comprehensive information on youth employment requirements, contact:

Remote Work Break Considerations

Challenges for Remote Workers:

Ensuring break compliance for remote workers may involve:

For Employers:

  • Verifying breaks are actually taken
  • Ensuring workers do not work during unpaid meal periods
  • Documenting break times
  • Handling interruptions during breaks
  • Establishing clear policies on availability during breaks

For Employees:

  • Taking breaks as required or offered
  • Not working during unpaid meal periods
  • Properly reporting time and breaks
  • Communicating with supervisor about break times

Best Practice Recommendations (Not Legal Requirements):

Based on general employment practices, employers may consider:

  • Clear written policies on break times and expectations
  • Timekeeping systems that track breaks
  • Training for remote workers on break policies
  • Systems to prevent work interruptions during meal breaks
  • Regular audits of timekeeping records

⚠️ Note: These are general recommendations, not legal requirements. Consult with HR counsel to develop policies appropriate for your specific circumstances.

Mandatory Overtime

Is Mandatory Overtime Legal in Alaska?

According to Alaska Wage and Hour Division FAQ:

“Can my boss direct me to work overtime? Yes, but any time you work over 8 hours in a single day and/or over 40 hours in a single week, your employer must pay you 1.5 times your hourly or regular wage for those extra hours.”

What This Means:

  • Employers can generally require employees to work overtime
  • Employees can generally be disciplined for refusing mandatory overtime
  • However, all overtime worked must be paid at the overtime rate
  • Some exceptions may exist (e.g., nursing profession protections)

Special Protection for Nurses:

According to Alaska regulations at 8 AAC 51.020, healthcare facilities cannot require or pressure registered nurses or licensed practical nurses to work beyond their regularly scheduled shift or on-call time, except in emergency circumstances.

Common Overtime Violations

Based on guidance from wage and hour authorities, common overtime violations include:

1. Misclassifying Employees as Exempt:

  • Treating employees as exempt when they do not meet all three tests (salary basis, salary level, duties)
  • Relying on job titles instead of actual duties
  • Not adjusting salary thresholds when minimum wage increases

2. Failing to Pay All Hours Worked:

  • Not paying for work performed outside scheduled hours
  • Not paying for required meetings, training, or communications
  • Not tracking and paying for unauthorized overtime

3. Improper Overtime Calculations:

  • Not including all forms of compensation in “regular rate”
  • Incorrectly calculating overtime for piece-rate or commission workers
  • Double-counting or failing to coordinate daily and weekly overtime

4. Comp Time Violations:

  • Offering comp time instead of overtime pay
  • “Banking” hours to avoid overtime in future weeks

5. Remote Work Issues:

  • Not tracking hours for remote workers
  • Not paying for after-hours work communications
  • Assuming remote workers are exempt without proper analysis

Enforcement and Penalties for Overtime Violations

Enforcement Agency: Alaska Department of Labor and Workforce Development, Wage and Hour Division

Complaint Process (general framework):

According to Alaska DOLWD guidance:

  1. Employee may file wage claim with Wage and Hour Division
  2. Division investigates complaint
  3. Division may issue administrative orders
  4. Appeals process available
  5. Collection mechanisms exist for unpaid wages

Potential Consequences:

According to Alaska statutes and general wage and hour principles, violations may result in:

  • Back payment of unpaid overtime wages
  • Liquidated damages (potentially equal to unpaid wages)
  • Interest on unpaid wages
  • Attorney’s fees and costs (in some cases)
  • Civil penalties
  • Criminal penalties (in cases of willful violations)

Statute of Limitations:

According to Alaska law, wage claims for unpaid overtime must generally be filed within two years of when the work was performed (AS 23.05.290).

Resources for Overtime Compliance

Alaska Department of Labor, Wage and Hour Division:

U.S. Department of Labor:

Legal Assistance:

  • Employment attorney licensed in Alaska
  • Alaska Bar Association Lawyer Referral: (907) 272-0352

Free Counseling:

According to Alaska Wage and Hour Division, the Division provides cost-free counseling services to Alaska employers and employees regarding wage and hour laws. Contact (907) 269-4900 to speak with an investigator.

Paid Sick Leave Program

Overview of Alaska’s Paid Sick Leave Law

In November 2024, Alaska voters approved Ballot Measure 1, which established Alaska’s first statewide paid sick leave requirement. The law became effective July 1, 2025.

Statutory Authority: Alaska Statutes § 23.10.066 – 23.10.069
Effective Date: July 1, 2025
Official Source: https://labor.alaska.gov/lss/ballot-1-faq-2025.html

According to the Alaska Department of Labor, the paid sick leave provisions apply to most private employers in Alaska, with some exemptions. The law establishes minimum accrual rates, permissible uses, and employer obligations.

Employer Coverage and Employee Eligibility

Covered Employers:

According to AS 23.10.066, the paid sick leave law generally applies to employers operating in Alaska. Different accrual caps apply based on employer size:

  • Employers with 15 or more employees: Annual cap of 56 hours
  • Employers with fewer than 15 employees: Annual cap of 40 hours

Determining Employer Size:

According to proposed regulations published by Alaska DOLWD in June 2025:

  • Count all full-time, part-time, seasonal, and temporary employees
  • Base calculation on average number of employees during the previous calendar year
  • New employers use average during current calendar year

The regulations do not specify whether the count is based on Alaska employees only or total nationwide workforce. Employers should consult Alaska DOLWD for clarification.

Covered Employees:

According to the statute, most employees working in Alaska are covered, including:

  • Full-time employees
  • Part-time employees
  • Seasonal employees
  • Temporary employees
  • Overtime-exempt employees

Exempt Employees:

According to AS 23.10.069, exemptions include:

  • Federal government employees
  • Employees of the United States
  • Railroad employees subject to the Railroad Unemployment Insurance Act (45 U.S.C. 351 et seq.)

According to the statute, the following may also be exempt:

  • Certain apprentices under specific circumstances
  • Employees of certain nonprofit organizations under specific circumstances
  • Individuals engaged in agriculture, fishing, or domestic service under specific circumstances
  • Individuals under 18 years of age employed part-time

Employers should verify exemption applicability with Alaska Wage and Hour Division, as exemptions are narrowly construed.

Accrual Requirements

Accrual Rate:

According to AS 23.10.066, employees accrue paid sick leave at a rate of:

1 hour of paid sick leave for every 30 hours worked

When Accrual Begins:

According to the statute, paid sick leave begins to accrue at:

  • The commencement of employment, OR
  • July 1, 2025, whichever is later

Accrual for Exempt Employees:

According to proposed regulations, employees exempt from overtime requirements are assumed to work 40 hours per week for accrual purposes, unless their normal workweek is fewer than 40 hours.

Example Calculation:

  • Full-time employee (40 hours/week): Accrues approximately 69 hours annually (2,080 hours ÷ 30 = 69.3 hours)
  • Part-time employee (20 hours/week): Accrues approximately 35 hours annually (1,040 hours ÷ 30 = 34.7 hours)

Annual Caps:

According to AS 23.10.066:

  • Large employers (15+ employees): Employees cannot accrue or use more than 56 hours per year
  • Small employers (fewer than 15 employees): Employees cannot accrue or use more than 40 hours per year

Carryover Provisions

General Rule:

According to the statute, unused accrued paid sick leave carries over to the following year. However, employers may limit annual usage to the applicable cap (40 or 56 hours).

Example: An employee at a large employer accrues 56 hours in Year 1 and uses 30 hours. The remaining 26 hours carry over to Year 2. In Year 2, the employee can accrue up to 30 additional hours (to reach the 56-hour cap) and can use up to 56 hours total.

Alternative – Cash Out Option:

According to proposed regulations, employers may offer employees the choice to either:

  • Carry over unused accrued leave to the next year, OR
  • Receive cash payment for unused leave at year-end

If an employer offers this option, employees must be given the choice; employers cannot require cash-out.

Frontloading Option

Alternative to Accrual Tracking:

According to proposed regulations, employers may choose to “frontload” paid sick leave at the beginning of a year or employment period rather than tracking accrual based on hours worked.

Frontload Amounts:

If frontloading, employers must provide:

  • The full annual amount (40 or 56 hours), OR
  • A prorated amount based on anticipated hours to be worked

Prorated Frontload Calculation:

According to proposed regulations:

  • Calculate expected hours to be worked during the period
  • Divide by 30 to determine frontload amount
  • Example: Seasonal employee expected to work 720 hours would receive 24 hours (720 ÷ 30)

True-Up Obligation:

If the frontloaded amount is less than what the employee would have accrued based on actual hours worked, employers must “true-up” the difference.

Permissible Uses of Paid Sick Leave

According to AS 23.10.067, employees may use accrued paid sick leave for:

1. Employee’s Own Health Needs:

  • Mental or physical illness, injury, or health condition
  • Medical diagnosis, care, or treatment
  • Preventive medical care

2. Family Member Care:

  • Care of a family member with a mental or physical illness, injury, or health condition
  • Family member’s medical diagnosis, care, or treatment
  • Family member’s preventive medical care

3. Domestic Violence, Sexual Assault, or Stalking:

  • For the employee or a family member who is a victim
  • Includes seeking legal assistance, medical treatment, counseling, safety planning, or relocation

Definition of Family Member:

According to AS 23.10.067(c), “family member” includes:

  • Child (including biological, adopted, foster, stepchild, legal ward, or child to whom employee stands in loco parentis)
  • Parent (including biological, adoptive, foster, stepparent, legal guardian, or person who stood in loco parentis)
  • Spouse
  • Registered domestic partner
  • Grandparent
  • Grandchild
  • Sibling

Use of Paid Sick Leave

When Leave Can Be Used:

According to AS 23.10.066, employees are entitled to use paid sick leave as it is accrued. Employers cannot require a waiting period before leave can be used.

Increment of Use:

According to proposed regulations, employers may determine the minimum increment of leave use (e.g., hourly, half-day, full-day), but the increment must be reasonable and applied consistently.

No Denial of Use:

According to guidance from Alaska DOLWD, if an employee requests to use accrued sick leave for a permitted purpose, employers cannot:

  • Deny the request
  • Require the employee to find coverage for their shift
  • Take retaliatory action against the employee

Employee Notice Requirements

Employee’s Obligation:

According to the statute, when the need for leave is foreseeable, employees should provide reasonable advance notice. When the need is not foreseeable, employees should provide notice as soon as practicable.

The statute does not define specific timeframes for “reasonable” or “as soon as practicable.” According to proposed regulations, what constitutes reasonable notice depends on the circumstances.

Employer Policies:

Employers may establish reasonable notice procedures, provided they are applied consistently and do not effectively deny employees the use of accrued leave.

Documentation Requirements

General Rule:

According to AS 23.10.067, employers may require reasonable documentation to substantiate the need for leave only if:

  • The employee uses sick leave for 4 or more consecutive workdays

What Constitutes “Reasonable” Documentation:

According to proposed regulations, reasonable documentation may include:

  • Documentation from a health care provider
  • Documentation from a victim services provider
  • Documentation from a legal, clerical, or other professional
  • A written statement from the employee

Prohibited Requirements:

Employers cannot require:

  • Specific medical diagnoses
  • Detailed medical information
  • Documentation that violates privacy laws

Timing:

According to proposed regulations, if documentation is required, employers cannot require payment of leave until the documentation is provided. However, employers must have a written policy outlining documentation requirements that was provided to the employee.

Cost of Documentation:

The statute does not address who pays for documentation. If obtaining documentation imposes costs on employees, this may create compliance concerns. Employers should consult legal counsel.

Employer Notice Requirements

Written Notice to Employees:

According to AS 23.10.068, employers must provide written notice to employees containing:

  • That employees are entitled to paid sick leave beginning July 1, 2025
  • The amount of paid sick leave to which employees are entitled
  • The terms under which paid sick leave may be used
  • That retaliation or discrimination for using sick leave is prohibited
  • That employees have the right to file a complaint with Alaska DOLWD

Timing:

Notice must be provided:

  • At commencement of employment, OR
  • Within 30 days of the law’s effective date (July 31, 2025), whichever is later

Method:

The statute requires “written notice” but does not specify the method. Electronic notice is likely acceptable if accessible to all employees. Employers should consult proposed regulations and Alaska DOLWD guidance.

Model Notice:

As of December 2025, Alaska DOLWD had not yet published a model notice. Employers should check the department’s website for updates: https://labor.alaska.gov/lss/

Interaction with Existing PTO Policies

Existing Policies That Meet Requirements:

According to AS 23.10.068, employers with existing paid leave policies (such as PTO) that meet or exceed the requirements do not need to provide additional paid sick leave if:

  • The existing policy provides an amount of leave sufficient to meet the statute’s requirements
  • Employees may use the leave for the same purposes as required by the statute
  • The leave is provided under the same conditions as required by the statute

What This Means:

If an employer already offers PTO that:

  • Accrues at a rate of at least 1 hour per 30 hours worked (or is frontloaded in equivalent amount)
  • Can be used for sick leave purposes
  • Has no restrictions that would prevent use for statutory sick leave purposes

Then the employer’s existing policy satisfies the requirement.

Policy Modifications:

If an existing policy does not meet all requirements, employers may need to modify:

  • Accrual rates
  • Permissible uses
  • Restrictions on use
  • Carryover provisions

Separation and Rehire

No Payout Required at Separation:

According to AS 23.10.066, employers are not required to pay out unused accrued sick leave when employment ends.

Reinstatement Upon Rehire:

According to the statute, if an employee is rehired within 6 months of separation, the employer must:

  • Immediately reinstate all accrued and unused paid sick leave

Transfer Within Same Employer:

According to AS 23.10.066, when employees transfer to a different division, entity, or location but remain employed by the same employer, they retain all accrued paid sick leave.

Successor Employer Obligations

According to AS 23.10.066, when a different employer succeeds or takes the place of an existing employer (such as in a business sale or merger), all employees of the original employer who remain employed by the successor employer are entitled to:

  • All accrued and unused paid sick leave from their employment with the original employer

Prohibited Actions – Anti-Retaliation

According to AS 23.10.068, employers cannot:

  • Interfere with, restrain, or deny the exercise of rights under the paid sick leave law
  • Take adverse action against an employee for:
    • Using or attempting to use paid sick leave
    • Filing a complaint or cooperating with an investigation
    • Opposing practices believed to violate the law

Examples of Prohibited Retaliation:

Based on general employment law principles, prohibited retaliation could include:

  • Termination or demotion
  • Reduction in hours or pay
  • Negative performance evaluations based on sick leave use
  • Creating a hostile work environment
  • Threatening employees who use sick leave

Recordkeeping Requirements

According to proposed regulations, employers must maintain records documenting:

  • Hours worked by each employee
  • Paid sick leave accrued by each employee
  • Paid sick leave used by each employee
  • Amount of paid sick leave available to each employee

Retention Period:

While the statute does not specify a retention period, employers should maintain records for at least 3 years, consistent with general wage and hour recordkeeping requirements.

Enforcement and Penalties

Enforcement Agency:

Alaska Department of Labor and Workforce Development, Wage and Hour Division

Employee Remedies:

According to AS 23.10.068, employers found to violate the paid sick leave requirements are liable for:

  • Lost wages or other appropriate damages
  • Other remedies allowable under state law

Complaint Process:

Employees may file complaints with the Alaska Wage and Hour Division following procedures similar to other wage claims.

Remote Work Considerations

Application to Remote Workers:

According to general principles, paid sick leave requirements apply to remote workers performing work in Alaska in the same manner as on-site workers.

Practical Considerations:

For Employers:

  • Track hours worked by remote employees for accurate accrual calculation
  • Implement systems for remote employees to request sick leave
  • Develop procedures for documentation requests for remote workers
  • Consider how to verify consecutive workday absences for remote workers

For Employees:

  • Report hours worked accurately
  • Follow employer’s sick leave request procedures
  • Provide required notice when possible
  • Maintain documentation if needed for multi-day absences

Relationship to Other Leave Laws

Federal FMLA:

Alaska’s paid sick leave operates independently from federal Family and Medical Leave Act (FMLA). Employees may be entitled to both:

  • FMLA provides up to 12 weeks unpaid leave for qualifying reasons
  • Alaska paid sick leave provides paid leave for shorter durations

Employers should coordinate both entitlements. Time taken as paid sick leave counts toward FMLA leave if the reason qualifies under both laws.

Alaska Family Leave Act:

Alaska’s Family Leave Act (AS 23.10.500) provides certain leave entitlements that may overlap with paid sick leave. Employers should consult legal counsel on coordination.

Workers’ Compensation:

Paid sick leave may be used for work-related injuries or illnesses while awaiting workers’ compensation benefits or when workers’ compensation does not provide full wage replacement.

Proposed Regulations Status

As of December 2025, Alaska DOLWD published proposed regulations in June 2025 for public comment. Final regulations were expected in fall 2025 but had not yet been adopted.

According to Governor’s Administrative Order No. 358 (issued May 2025), promulgation of new regulations by state agencies was frozen pending review. The timeline for final regulations is uncertain.

Employers should monitor Alaska DOLWD’s website for regulatory updates: https://labor.alaska.gov/lss/

Resources and Guidance

Alaska Department of Labor:

Monthly Webinars: The Wage and Hour Division offers free monthly webinars on Alaska wage and hour laws, including paid sick leave. Webinars are held the third Tuesday of each month from 9:00 AM – 12:00 PM. Call (907) 269-4900 to register.

For Legal Advice:

  • Employment attorney licensed in Alaska
  • Alaska Bar Association Lawyer Referral: (907) 272-0352

Workers' Compensation Overview

Alaska’s Workers’ Compensation System

Workers’ compensation in Alaska is governed by the Alaska Workers’ Compensation Act, which provides a system for compensating employees injured in the course and scope of employment.

Statutory Authority: Alaska Statutes § 23.30.005 – 23.30.950
Administering Agency: Alaska Division of Workers’ Compensation
Official Website: https://labor.alaska.gov/wc/

Division of Workers’ Compensation Contact:

  • Phone: (907) 465-2790
  • Toll-free: (877) 783-4980
  • Fax: (907) 465-2797
  • Address: P.O. Box 115512, Juneau, AK 99811-5512

Coverage Requirements

General Rule:

According to Alaska statutes and the Division of Workers’ Compensation, Alaska requires employers who have one or more employees to obtain workers’ compensation insurance coverage.

Key Points:

  • Coverage is mandatory with one or more employees
  • Coverage must be maintained continuously
  • Out-of-state employers with employees working in Alaska must obtain Alaska coverage
  • Alaska does not have reciprocity agreements with other states

What “One or More Employees” Means:

According to official sources, coverage is generally required once an employer has even a single employee performing work in Alaska, with limited exceptions.

Types of Coverage Available

Private Insurance:

According to the Division of Workers’ Compensation, Alaska operates a voluntary commercial market system. Employers typically obtain coverage through:

  • Private insurance carriers authorized to write workers’ compensation in Alaska
  • Contact insurance agents or brokers for quotes and coverage

Self-Insurance:

Employers may apply for self-insurance approval from the Alaska Workers’ Compensation Board. Self-insurance requires:

  • Financial strength to pay claims
  • Approval from the Workers’ Compensation Board
  • Ongoing compliance with reporting and security requirements

Assigned Risk Pool:

If an employer cannot obtain coverage in the voluntary market, they may obtain coverage through Alaska’s Assigned Risk Pool, administered by the National Council on Compensation Insurance (NCCI).

Alaska Does Not Have a State Fund:

Unlike some states, Alaska does not operate a state workers’ compensation fund. All coverage must be obtained through private carriers or self-insurance.

Exemptions from Coverage Requirements

Business Owner Exemptions:

According to information from the Division of Workers’ Compensation, effective August 1, 2019, the following business owners/executives may be exempt from coverage requirements for themselves:

  • Sole proprietors (with no employees)
  • Partners in a general partnership
  • Members of limited liability companies (LLCs)
  • Corporate officers owning at least 10% of the corporation’s stock

These individuals are not considered employees for workers’ compensation purposes and may choose not to insure themselves. However, they must still maintain coverage for any employees.

Nonprofit Corporation Directors:

Officers and directors of nonprofit corporations are not considered employees unless the corporation specifically elects to cover them.

Other Exempt Categories:

According to AS 23.30.230, exemptions may include:

  • Certain family members in closely-held family businesses under specific circumstances
  • Casual employees under certain conditions
  • Specific occupations defined in statute

Important Note:

Even if individuals are exempt from coverage requirements for themselves, they must maintain coverage for all non-exempt employees. Exemptions should be verified with the Division of Workers’ Compensation.

Unique Alaska Exemptions

Commercial Fishing:

According to the Alaska Workers’ Compensation Act, commercial fishermen and fishing operations are specifically excluded from coverage under the standard workers’ compensation system.

However, Alaska operates a separate Fishermen’s Fund that provides benefits for licensed commercial fishermen injured in Alaska waters or on shore in Alaska during fishing-related activities.

Fishermen’s Fund:

Other Notable Exclusions:

According to statute, individuals who may be exempt include:

  • Certain participants in the Alaska Temporary Assistance Program
  • Professional hockey players/coaches with other health coverage
  • Qualified real estate licensees under specific contractual arrangements
  • Transportation network company drivers (under certain conditions)

Out-of-State Employers

Critical Requirement:

According to the Division of Workers’ Compensation, Alaska does not have reciprocity agreements with other states or countries.

What This Means:

All employers with employees working in Alaska must obtain Alaska workers’ compensation coverage, including:

  • Out-of-state employers with employees temporarily working in Alaska
  • Employers whose employees are principally located outside Alaska but perform some work in Alaska
  • Employers from other states or countries

Example:

A Washington-based construction company sends employees to Alaska for a 3-month project. Even though the company has Washington workers’ compensation coverage, it must obtain Alaska coverage for the duration of the Alaska work.

Benefits Provided Under Alaska Workers’ Compensation

According to Alaska statutes and official guidance, workers’ compensation benefits in Alaska may include:

1. Medical Benefits:

  • Payment for necessary medical treatment
  • Doctor and hospital expenses
  • Prescription medications
  • Physical therapy and rehabilitation
  • Medical equipment
  • Transportation to medical facilities

2. Disability Benefits:

Temporary Total Disability (TTD):

  • Paid when employee is completely unable to work during recovery
  • Calculated as percentage of wages (subject to statutory maximum)

Temporary Partial Disability (TPD):

  • Paid when employee can work but at reduced capacity/wages

Permanent Partial Impairment (PPI):

  • Compensation for permanent physical impairment resulting from injury
  • Rated as percentage of whole body impairment

Permanent Total Disability (PTD):

  • Benefits for employees who cannot return to any employment

3. Death Benefits:

  • Paid to dependents if employee dies from work-related injury or illness
  • Includes burial expenses

4. Reemployment Benefits:

  • Vocational rehabilitation services
  • Job placement assistance
  • Retraining when necessary

Compensation Rates:

According to AS 23.30.175, compensation rates are set by the Alaska Legislature and are based on a percentage of the employee’s average weekly wage, subject to maximum and minimum amounts tied to the Alaska Average Weekly Wage.

Specific benefit amounts depend on the type and severity of injury. Contact the Division of Workers’ Compensation for current rate information.

Recent Changes – Stay-at-Work Program

Effective January 1, 2025, Alaska implemented changes to AS 23.30.041 and created a new Stay-at-Work Program under AS 23.30.043.

According to the Division of Workers’ Compensation, these changes:

  • Apply only to injuries occurring on or after January 1, 2025
  • Provide incentives for returning injured workers to modified or light-duty work
  • Updated forms are available on the Division’s website

Employers should consult the Division for information on the Stay-at-Work Program.

Coverage for Remote Workers

General Principles:

Workers’ compensation coverage in Alaska is generally based on whether an injury:

  • Arises out of employment, AND
  • Occurs in the course of employment

Application to Remote Workers:

The application of workers’ compensation to remote/home-based workers is fact-specific and depends on circumstances including:

  • Whether the employee was engaged in work activity at the time of injury
  • Whether the injury occurred in a designated work area
  • Whether the injury occurred during work hours
  • The nature of the activity being performed
  • Whether the activity benefited or served the employer’s interests

Key Alaska Principle – “Going and Coming” Rule:

According to Alaska case law and guidance, regular commuting to and from work is generally not covered by workers’ compensation. However, exceptions exist for:

  • Travel that is part of the employment duties
  • Remote site work where employees live at work locations
  • Special circumstances where travel is in the course of employment

Home Office Injury Scenarios

The following scenarios are provided for educational purposes to illustrate factors that may be considered. These are not coverage determinations.

Scenario 1: Trip Over Work Equipment

An employee trips over computer cables in their designated home office while retrieving work documents during work hours.

Relevant Factors:

  • Activity was work-related (retrieving work documents)
  • Occurred in designated work area (home office)
  • During work hours
  • Cables were work-related equipment

Scenario 2: Fall on Home Stairs

An employee falls on residential stairs while going to answer their personal doorbell during the workday.

Relevant Factors:

  • Activity was personal (answering doorbell)
  • Stairs are part of residential premises, not work area
  • Activity not work-related

Scenario 3: Repetitive Stress Injury

An employee develops carpal tunnel syndrome from extended computer work performed at home for employer.

Relevant Factors:

  • Condition arose from work activities
  • Work was authorized/expected by employer
  • Medical documentation of work-relatedness
  • Duration and nature of work activities

Scenario 4: Lunch Break Injury

An employee is injured while cooking personal lunch in their kitchen during lunch break.

Relevant Factors:

  • Activity was personal comfort activity
  • Not directly work-related
  • During break period
  • Kitchen is outside work area

Important Coverage Notes

According to Alaska case law and general workers’ compensation principles:

  • Coverage is determined on a case-by-case basis
  • No single factor is determinative
  • The Alaska Workers’ Compensation Board makes official coverage determinations
  • Specific facts and circumstances are crucial
  • Disputed claims may require hearings or litigation

For Coverage Questions:

Employees with questions about coverage should contact:

  • Alaska Division of Workers’ Compensation: (907) 465-2790
  • Workers’ compensation attorney

Employers with coverage questions should contact:

  • Their insurance carrier
  • Alaska Division of Workers’ Compensation
  • Workers’ compensation attorney

Reporting Requirements

Employer Obligations:

According to Alaska regulations, when an employer has notice or knowledge of a work injury, they must:

1. Report to Insurance Carrier:

  • Provide notice promptly
  • Complete required forms
  • Cooperate with investigation

2. Report to Division of Workers’ Compensation:

Employee Obligations:

According to Alaska statutes, employees should:

  • Report injuries to employer promptly (written notice recommended)
  • Seek appropriate medical treatment
  • Cooperate with claims process
  • File claims within statutory timeframes

Time Limits:

According to AS 23.30.105, employees generally must file claims within specific time limits. Failure to report timely can affect claim eligibility. When in doubt, report promptly.

Penalties for Non-Compliance

Employer Penalties:

According to Alaska statutes and the Special Investigations Unit, employers who fail to maintain required workers’ compensation coverage may face:

  • Stop work orders requiring cessation of business operations
  • Penalties up to $1,000 per employee per day of non-coverage
  • Mandatory $1,000 per day penalty for violating stop work orders
  • Criminal penalties for willful violations
  • Personal liability for benefits if uninsured

Special Investigations Unit:

The Division of Workers’ Compensation operates a Special Investigations Unit that:

  • Investigates employer compliance
  • Issues stop work orders
  • Petitions the Board for penalties against uninsured employers
  • Investigates fraud by employers, employees, and providers

Fraud Hotline: (888) 372-8330

Workers’ Compensation Benefits Guaranty Fund

Alaska maintains a Workers’ Compensation Benefits Guaranty Fund to protect injured workers when employers are uninsured.

According to official sources:

  • Established in 2005
  • Provides benefits to workers injured while working for uninsured employers
  • Claims may be filed against the Fund after Board determination of employer responsibility

Contact Information:

Best Practices for Remote Work

The following are general recommendations based on workers’ compensation practices. These are not legal requirements.

For Employers:

  • Consider providing ergonomic guidance or equipment for remote workers
  • Document approved home office locations
  • Develop clear policies on work hours and expectations
  • Establish injury reporting procedures specific to remote work
  • Provide safety training for home-based work
  • Consider conducting home office safety assessments
  • Maintain clear communication about what constitutes work time

For Employees:

  • Set up a dedicated, safe work area
  • Follow ergonomic best practices
  • Maintain clear boundaries on work hours
  • Report injuries promptly to employer
  • Document work area setup
  • Follow employer safety guidelines
  • Keep personal and work activities separate when possible

Workers’ Compensation Board and Appeals

Alaska Workers’ Compensation Board:

The Board is the primary adjudicative body for disputed workers’ compensation claims.

Functions:

  • Hears disputes between employees and employers/insurers
  • Issues decisions and orders
  • Adopts regulations
  • Conducts board meetings

Board Website: https://labor.alaska.gov/wc/home.htm

Filing Claims:

Employees may file claims using forms available on the Division’s website. The process typically involves:

  • Filing Employee Claim form
  • Attending hearings if disputed
  • Presenting evidence
  • Receiving Board decision

Appeals:

Decisions of the Workers’ Compensation Board may be appealed to the Alaska Workers’ Compensation Appeals Commission.

Appeals Commission:

Resources and Further Information

Alaska Division of Workers’ Compensation:

Special Investigations Unit (Coverage Compliance):

  • Phone: (907) 269-4002
  • Fraud Hotline: (888) 372-8330

Workers’ Compensation Board:

  • Phone: (907) 465-2790
  • Hearing schedules and notices available on website

For Legal Representation:

  • Workers’ compensation attorney
  • Alaska Bar Association Referral: (907) 272-0352

National Council on Compensation Insurance (NCCI):

Other Leave Entitlements

Alaska Family Leave Act

Statutory Authority: Alaska Statutes § 23.10.500
Official Source: https://labor.alaska.gov/lss/

The Alaska Family Leave Act provides certain unpaid leave entitlements for employees with serious health conditions.

Coverage:

According to AS 23.10.500, the Alaska Family Leave Act generally applies to:

  • Employers with 21 or more employees
  • Employees who have worked for the employer for at least 35 hours per week for 18 consecutive months immediately preceding the leave

Leave Entitlement:

Eligible employees may be entitled to up to 18 weeks of unpaid leave during any 24-month period for the employee’s own serious health condition that renders the employee temporarily unable to perform the functions of their position.

Serious Health Condition:

The statute defines “serious health condition” as an illness, injury, impairment, or physical or mental condition that involves:

  • Inpatient care in a hospital, hospice, or residential medical care facility, OR
  • Continuing treatment or continuing supervision by a health care provider

Interaction with Federal FMLA:

For employers covered by both laws, employees may be entitled to leave under both statutes. However, leave taken typically counts toward both entitlements concurrently. Employers should consult with legal counsel on proper administration.

Job Protection:

According to AS 23.10.500, upon return from leave, employees are entitled to:

  • Restoration to the same or an equivalent position
  • Same pay, benefits, and other terms and conditions of employment

Health Insurance Continuation:

Employers must maintain health insurance coverage during the leave period on the same terms as if the employee had continued working.

Employee Obligations:

According to the statute, employees must:

  • Provide 30 days advance notice when leave is foreseeable
  • Provide notice as soon as practicable when leave is not foreseeable
  • Provide medical certification supporting the need for leave

Enforcement:

The Alaska Wage and Hour Division administers the Alaska Family Leave Act. Employees with questions or complaints may contact:

Federal Family and Medical Leave Act (FMLA)

While the FMLA is federal law, it applies to many Alaska employers.

Coverage:

According to the U.S. Department of Labor, FMLA applies to:

  • Private employers with 50 or more employees
  • All public agencies (federal, state, local government)
  • Public and private elementary and secondary schools

Employee Eligibility:

Employees must:

  • Have worked for the employer for at least 12 months
  • Have worked at least 1,250 hours in the 12 months preceding leave
  • Work at a location where the employer has at least 50 employees within 75 miles

Leave Entitlement:

Eligible employees may take up to 12 weeks of unpaid leave in a 12-month period for:

  • Birth of a child and to care for the newborn
  • Placement of a child for adoption or foster care
  • Care for spouse, child, or parent with a serious health condition
  • Employee’s own serious health condition
  • Qualifying exigency arising from family member’s military service

Special military caregiver leave provides up to 26 weeks in a single 12-month period.

Application to Remote Workers:

FMLA applies to eligible remote workers. The “50 employees within 75 miles” requirement is based on where the employee reports or from where they receive assignments, which for remote workers is typically their home location.

Remote workers should consult with their employer’s HR department about FMLA eligibility.

Resources:

Pregnancy Accommodation

Alaska Law:

Alaska’s anti-discrimination statutes prohibit pregnancy discrimination. According to Alaska Statutes § 18.80.220, it is unlawful to discriminate based on pregnancy.

While Alaska does not have a specific pregnancy accommodation statute, employers must consider pregnancy-related limitations under disability accommodation requirements and may need to provide reasonable accommodations.

Federal Law – Pregnant Workers Fairness Act:

Effective June 27, 2023, the federal Pregnant Workers Fairness Act (PWFA) requires covered employers to provide reasonable accommodations for known limitations related to pregnancy, childbirth, or related medical conditions.

Coverage:

  • Employers with 15 or more employees
  • Federal, state, and local government employers

Reasonable Accommodations May Include:

  • Modified work schedules or break times
  • Seating or ability to sit
  • Light duty assignments
  • Temporary transfers
  • Remote work or telework options
  • Leave or time off

Resources:

Domestic Violence Leave

Alaska Law:

As of December 2025, Alaska does not have a specific statute requiring employers to provide leave for domestic violence situations beyond the protections in the paid sick leave law.

However, according to AS 23.10.067 (Paid Sick Leave Act), employees may use paid sick leave when they or a family member are victims of domestic violence, sexual assault, or stalking for purposes including:

  • Medical treatment
  • Victim services
  • Legal assistance
  • Relocation
  • Safety planning

This applies to the extent the employee has accrued paid sick leave available.

Federal Protections:

The Violence Against Women Act provides certain employment protections but does not mandate leave.

Jury Duty Leave

Alaska Law:

According to Alaska Statutes § 09.20.037, employers cannot discharge or penalize employees for responding to a jury summons or serving on a jury.

Leave Requirements:

  • Employers must allow employees to attend jury duty
  • No minimum employment period required
  • Applies to all employers

Pay Requirements:

Alaska law does not require employers to pay employees for time spent on jury duty. However, employers cannot require employees to use vacation or other leave time for jury duty.

Some collective bargaining agreements or employer policies may provide pay for jury duty. Employees should review their employment agreements or handbooks.

Notice Requirements:

Employees should provide employers with reasonable advance notice of jury duty when possible.

Military Leave

Federal Uniformed Services Employment and Reemployment Rights Act (USERRA):

USERRA protects service members’ employment rights.

Key Protections:

  • Right to take leave for military service
  • Right to return to employment after service
  • Protection from discrimination based on military service
  • Continuation of health insurance for up to 24 months

Coverage:

  • All employers regardless of size
  • All military services (active duty, reserves, National Guard)

Leave Duration:

Service members are entitled to take leave for up to 5 years (cumulative) while maintaining reemployment rights, with some exceptions.

Advance Notice:

Service members should provide advance written or verbal notice of military service when possible, unless prevented by military necessity or otherwise impossible or unreasonable.

Resources:

Alaska National Guard:

Alaska has additional protections for National Guard members under Alaska Statutes § 26.05.075.

Voting Leave

Alaska Law:

According to Alaska Statutes § 15.56.100, employers must provide employees with time off to vote if the employee does not have sufficient time outside working hours.

Requirements:

  • Not more than 2 hours of paid time off
  • Employee must request leave in advance
  • Employer may designate the hours (beginning or end of shift)

Qualification:

The leave requirement applies when the employee’s work schedule does not provide 2 consecutive hours of non-working time while polls are open.

Notice:

Employees should notify employers prior to election day.

Bone Marrow and Organ Donation Leave

Alaska does not have a specific statute requiring leave for bone marrow or organ donation. However, such leave might be covered under:

  • Federal FMLA (if employee’s own serious health condition)
  • Alaska Family Leave Act (if employee’s own serious health condition)
  • Employer policies
  • Disability accommodation laws

Employees considering donation should discuss with their employers and may want to consult with employment counsel about available protections.

Bereavement Leave

Alaska does not have a statute requiring employers to provide bereavement leave. Bereavement leave is typically provided as a matter of employer policy or through collective bargaining agreements.

Employees should review their employer’s handbook or policy manual for information on bereavement leave benefits.

Anti-Discrimination Laws

Alaska Human Rights Law

Statutory Authority: Alaska Statutes § 18.80.200 – 18.80.295
Administering Agency: Alaska State Commission for Human Rights

Contact Information:

  • Phone: (907) 274-4692 (Anchorage)
  • Toll-free: (800) 478-4692
  • Website: https://humanrights.alaska.gov/
  • Address: 800 A Street, Suite 204, Anchorage, AK 99501-3669

Protected Classes

According to AS 18.80.220, Alaska law prohibits employment discrimination on the basis of:

  • Race
  • Religion
  • Color
  • National origin
  • Age (40 and older)
  • Physical or mental disability
  • Sex (including pregnancy)
  • Marital status
  • Changes in marital status
  • Parenthood

Covered Employers:

The law generally applies to:

  • Employers with one or more employees
  • Employment agencies
  • Labor organizations

Prohibited Actions

According to Alaska statutes, it is unlawful for covered employers to:

In Hiring and Employment:

  • Refuse to hire based on protected class
  • Discharge based on protected class
  • Discriminate in compensation, terms, conditions, or privileges of employment
  • Limit, segregate, or classify employees in ways that deprive opportunities

In Advertising:

  • Publish employment notices or advertisements that indicate discrimination based on protected class

Retaliation:

  • Retaliate against individuals who oppose discriminatory practices
  • Retaliate against those who file complaints or participate in investigations

Sex Discrimination and Pregnancy

According to AS 18.80.220, discrimination based on sex includes:

  • Discrimination based on pregnancy
  • Discrimination based on childbirth
  • Discrimination based on related medical conditions

Pregnancy-Related Protections:

Employers must treat pregnancy, childbirth, and related medical conditions the same as other temporary disabilities for all employment-related purposes, including:

  • Leave policies
  • Health insurance
  • Disability benefits

Disability Discrimination

Definition of Disability:

According to Alaska statutes, “disability” means:

  • A physical or mental impairment that substantially limits one or more major life activities
  • A record of such impairment
  • Being regarded as having such impairment

Reasonable Accommodation:

Employers must provide reasonable accommodations for known physical or mental disabilities of qualified applicants or employees unless doing so would impose an undue hardship.

Reasonable Accommodations May Include:

  • Modifications to work environment or job duties
  • Modified work schedules
  • Acquisition of equipment or devices
  • Reassignment to vacant positions
  • Leave of absence

Undue Hardship:

An accommodation creates undue hardship if it would require significant difficulty or expense considering:

  • Nature and cost of accommodation
  • Overall financial resources of the employer
  • Impact on employer’s operations

Interactive Process:

When an employee requests accommodation, employers should engage in an interactive process to:

  • Identify limitations caused by the disability
  • Explore possible accommodations
  • Determine effective reasonable accommodations

Age Discrimination

According to AS 18.80.220, Alaska prohibits age discrimination against individuals age 40 and older.

Exceptions:

The law provides limited exceptions for:

  • Bona fide occupational qualifications
  • Bona fide seniority systems
  • Employee benefit plans (subject to specific requirements)

Federal Law:

The federal Age Discrimination in Employment Act (ADEA) also prohibits age discrimination and applies to employers with 20 or more employees.

Religious Accommodation

Employers must reasonably accommodate employees’ sincerely held religious beliefs unless doing so would create undue hardship.

Reasonable Accommodations May Include:

  • Schedule modifications for religious observances
  • Dress or grooming exceptions
  • Job reassignments
  • Voluntary shift swaps

Harassment

Alaska law prohibits harassment based on protected classes. Harassment includes:

  • Unwelcome conduct based on a protected class
  • Conduct that is severe or pervasive enough to create a hostile work environment
  • Quid pro quo harassment (conditioning employment benefits on submission to unwelcome conduct)

Employer Responsibility:

Employers are responsible for:

  • Preventing harassment
  • Investigating complaints promptly
  • Taking corrective action when harassment occurs
  • Maintaining anti-harassment policies

Filing Discrimination Complaints

Alaska State Commission for Human Rights:

Employees who believe they have experienced discrimination may file complaints with the Alaska State Commission for Human Rights.

Time Limits:

According to AS 18.80.070, complaints must generally be filed within 180 days of the alleged discriminatory act.

Process:

  1. File written complaint with Commission
  2. Commission investigates
  3. Commission determines if probable cause exists
  4. If probable cause found, conciliation attempted
  5. If conciliation unsuccessful, hearing may be held
  6. Commission issues decision

Remedies May Include:

  • Back pay
  • Reinstatement
  • Compensatory damages
  • Injunctive relief
  • Attorney’s fees

Contact Information:

Federal Anti-Discrimination Laws

Several federal laws also prohibit employment discrimination:

Title VII of the Civil Rights Act of 1964:

  • Prohibits discrimination based on race, color, religion, sex, national origin
  • Applies to employers with 15+ employees
  • Enforced by EEOC

Americans with Disabilities Act (ADA):

  • Prohibits disability discrimination
  • Requires reasonable accommodation
  • Applies to employers with 15+ employees
  • Enforced by EEOC

Age Discrimination in Employment Act (ADEA):

  • Prohibits age discrimination (40+)
  • Applies to employers with 20+ employees
  • Enforced by EEOC

Equal Pay Act:

  • Prohibits pay discrimination based on sex
  • Applies to virtually all employers
  • Enforced by EEOC

Genetic Information Nondiscrimination Act (GINA):

  • Prohibits discrimination based on genetic information
  • Applies to employers with 15+ employees
  • Enforced by EEOC

Federal Resources:

Application to Remote Workers

Anti-discrimination laws apply to remote workers in the same manner as on-site workers. Protected class status does not change based on work location.

Key Considerations:

Hiring:

  • Remote job postings must not contain discriminatory language
  • Interview processes must not discriminate based on protected classes
  • Selection criteria must be job-related and non-discriminatory

Terms and Conditions:

  • Remote workers must receive equal pay for equal work
  • Benefits must be provided without discrimination
  • Promotion opportunities must be provided fairly
  • Performance evaluations must be non-discriminatory

Accommodation:

  • Remote workers are entitled to reasonable accommodations for disabilities
  • Religious accommodations apply to remote work arrangements
  • Pregnancy accommodations must be provided

Harassment:

  • Harassment prohibitions apply in virtual work environments
  • Virtual meetings, emails, and chat messages can constitute harassment
  • Employers must investigate remote harassment complaints

Remote Work Considerations

General Framework

Alaska employment laws generally apply based on where work is physically performed. When an employee works remotely from a location in Alaska, Alaska employment laws typically apply regardless of where the employer is headquartered.

Multi-State Remote Work Compliance

Key Principle:

When employees work in multiple states, employers must comply with the employment laws of each state where work is performed.

Common Compliance Areas:

1. Wage and Hour:

  • Minimum wage: Apply the highest rate among federal, state, and local requirements
  • Overtime: Apply the most protective standard
  • Pay frequency: Comply with requirements in state where work is performed
  • Final pay timing: Follow requirements of state where employee works

2. Leave Laws:

  • Paid sick leave: Comply with requirements where employee performs work
  • Family leave: Multiple states’ laws may apply
  • Other leave: Review each applicable jurisdiction

3. Workers’ Compensation:

  • Generally based on where work is performed
  • Alaska requires coverage for work performed in Alaska
  • No reciprocity agreements

4. Unemployment Insurance:

  • Generally based on where employee performs services
  • Multi-state employers may need registrations in multiple states

5. Income Tax Withholding:

  • Based on where employee performs work
  • May require registration in multiple states
  • Reciprocity agreements may apply between some states

Establishing Remote Work Policies

Employers with remote workers should consider developing comprehensive policies addressing:

Work Location and Approval:

  • Approved work locations (home address)
  • Process for requesting remote work
  • Process for changing work locations
  • Restrictions on working from other locations (e.g., while traveling)

Work Hours and Availability:

  • Expected work hours or core hours
  • Response time expectations
  • Meeting attendance requirements
  • After-hours communication expectations

Equipment and Expenses:

  • Equipment provided by employer
  • Use of personal equipment
  • Internet/phone reimbursement policies
  • Other expense reimbursement

Workspace Requirements:

  • Safety standards for home offices
  • Ergonomic guidelines
  • Privacy and security requirements
  • Insurance considerations

Timekeeping and Overtime:

  • How to record hours worked
  • Approval process for overtime
  • Break time tracking
  • System for tracking remote work time

Communication and Supervision:

  • Required check-ins or meetings
  • Communication tools and platforms
  • Performance monitoring methods
  • Availability expectations

Data Security:

  • Password requirements
  • VPN usage
  • Handling confidential information
  • Device security measures

Remote Work Termination:

  • Circumstances under which remote work may be revoked
  • Equipment return procedures
  • Transition back to office work

Tax Considerations for Remote Work

Alaska Income Tax:

Alaska does not have a state income tax, which simplifies tax compliance for Alaska-based remote workers.

Other State Income Taxes:

Remote workers should be aware that:

  • Some states tax income earned within their borders
  • Some states tax residents on all income regardless of where earned
  • “Convenience of employer” rules in some states may create tax obligations

Remote workers performing services in Alaska for out-of-state employers should consult tax professionals regarding:

  • Whether other states assert taxing authority
  • Filing requirements in multiple states
  • Tax credit opportunities

Employer Withholding Obligations:

Employers with remote workers should:

  • Determine correct state for income tax withholding
  • Register with appropriate state tax agencies
  • Withhold based on work performance location
  • Consider consulting with tax professionals

Federal Income Tax:

Federal income tax withholding applies to all employees regardless of work location.

Unemployment Insurance

Alaska Coverage:

According to Alaska Department of Labor, employers with employees performing services in Alaska must generally:

  • Register with Alaska Department of Labor
  • Pay Alaska unemployment insurance taxes
  • File quarterly wage reports

Multi-State Coverage:

For employees working in multiple states, unemployment insurance coverage is determined by specific factors including:

  • Where services are localized
  • Base of operations
  • Direction and control location
  • Residence

Resources:

Workers’ Compensation for Remote Workers

As covered in Part 3, workers’ compensation coverage for remote workers involves fact-specific analysis of whether injuries arise out of and in the course of employment.

Best Practices:

Employers should:

  • Document approved remote work locations
  • Provide safety guidelines for home offices
  • Establish clear work hour expectations
  • Develop injury reporting procedures specific to remote work
  • Train supervisors on remote work injury assessment

Employees should:

  • Maintain a safe, designated work area
  • Follow employer safety guidelines
  • Report injuries promptly
  • Document work area and circumstances of any injury

Wage and Hour Compliance for Remote Workers

Time Tracking Challenges:

Remote work presents unique timekeeping challenges:

For Non-Exempt Employees:

  • Implement systems to accurately track hours worked
  • Address “off-the-clock” work (after-hours emails, calls)
  • Ensure meal breaks are taken and recorded
  • Monitor for unauthorized overtime

Technology Solutions:

  • Time tracking software
  • Computer monitoring tools (with appropriate notice and policies)
  • Self-reporting systems with supervisor verification
  • Automated clock-in/clock-out systems

Policy Considerations:

Establish clear policies on:

  • When employees are expected to be available/unavailable
  • How to handle after-hours communications
  • Overtime approval procedures
  • Consequences for unauthorized work
  • Break time expectations

Remote Work Equipment and Expense Reimbursement

Alaska Law:

Alaska does not have a specific statute requiring reimbursement of remote work expenses. However, employers should ensure that requiring employees to bear work-related expenses does not reduce effective wages below minimum wage.

Federal Law:

The federal Fair Labor Standards Act requires that expenses that reduce wages below minimum wage must be reimbursed. However, there is no general requirement for expense reimbursement above minimum wage.

Other States:

Some states (such as California, Illinois, and others) have specific expense reimbursement requirements. Employers with remote workers in multiple states should review applicable laws.

Best Practices:

Many employers provide or reimburse for:

  • Computer equipment
  • Office furniture (desk, chair)
  • Internet service
  • Phone service
  • Office supplies
  • Software/subscriptions

Clear policies should specify:

  • What equipment is provided vs. what employees provide
  • What expenses are reimbursable
  • Documentation requirements
  • Approval processes

Privacy and Monitoring in Remote Work

Employee Monitoring:

Employers may monitor remote workers’ activities, but should:

  • Provide clear notice of monitoring practices
  • Establish written policies
  • Limit monitoring to work-related activities
  • Comply with federal and state privacy laws

Types of Monitoring:

  • Computer activity monitoring
  • Email monitoring
  • Video conferencing
  • Time tracking software
  • Productivity metrics

Legal Considerations:

Federal laws restrict certain types of monitoring:

  • Electronic Communications Privacy Act limits interception of communications
  • Stored Communications Act governs access to stored electronic communications
  • State laws may provide additional protections

Best Practices:

  • Written monitoring policy
  • Employee acknowledgment
  • Legitimate business purposes
  • Minimize intrusion into personal matters
  • Regular policy reviews

Remote Work Ergonomics and Safety

While Alaska does not have specific remote work ergonomic requirements, employers should consider:

Ergonomic Guidance:

  • Provide ergonomic assessment resources
  • Offer guidance on proper workstation setup
  • Consider providing ergonomic equipment
  • Encourage regular breaks and movement

Safety Considerations:

  • Home office safety guidelines
  • Electrical safety
  • Fire safety
  • Emergency preparedness

OSHA:

The federal Occupational Safety and Health Act generally applies to remote workers, though OSHA has stated it will not conduct inspections of home offices. However, employers remain responsible for providing a safe work environment.

Cybersecurity for Remote Workers

Employers with remote workers should implement security measures including:

Technical Controls:

  • Virtual Private Networks (VPN)
  • Multi-factor authentication
  • Encrypted communications
  • Secure file sharing
  • Regular software updates
  • Endpoint protection

Policy Controls:

  • Acceptable use policies
  • Password requirements
  • Data handling procedures
  • Incident reporting requirements
  • Personal device usage rules

Training:

  • Security awareness training
  • Phishing prevention
  • Data protection requirements
  • Incident response procedures

Remote Work and Disability Accommodation

Remote work itself may be a reasonable accommodation for employees with disabilities. According to EEOC guidance:

When Remote Work May Be Required as Accommodation:

  • Employee’s disability prevents them from commuting or working on-site
  • Remote work would enable employee to perform essential functions
  • Remote work would not create undue hardship
  • Position can be performed remotely

Considerations:

  • Whether essential job functions require on-site presence
  • Impact on business operations
  • Cost and administrative burden
  • Duration of need (temporary vs. permanent)

Interactive Process:

Employers should engage in an interactive dialogue with employees requesting remote work as an accommodation to:

  • Understand the disability and limitations
  • Explore various accommodation options
  • Determine what accommodations are reasonable
  • Implement and assess effectiveness

Terminating Remote Work Arrangements

Employment At-Will:

Alaska is an at-will employment state. Unless modified by contract or collective bargaining agreement, employment may generally be terminated by either party for any lawful reason.

Considerations When Ending Remote Work:

Remote Work Privilege vs. Right:

If remote work is provided as a discretionary benefit (not required as accommodation), employers generally retain flexibility to:

  • Require return to office
  • Modify remote work arrangements
  • Terminate remote work privileges

Contractual Obligations:

Employers should review:

  • Employment contracts
  • Offer letters
  • Remote work agreements
  • Collective bargaining agreements

Discrimination Concerns:

Decisions to end remote work arrangements should be:

  • Based on legitimate business reasons
  • Applied consistently
  • Not discriminatory
  • Documented

Accommodation Obligations:

If remote work was provided as a disability accommodation, employers must:

  • Continue the accommodation if still needed and reasonable
  • Engage in interactive process if circumstances change
  • Consider alternative accommodations if ending remote work

Resources for Remote Work Compliance

Alaska Department of Labor:

U.S. Department of Labor:

Equal Employment Opportunity Commission:

Internal Revenue Service:

For Legal Advice:

  • Employment attorney licensed in Alaska
  • Multi-state employment counsel for complex situations
  • Alaska Bar Association: (907) 272-0352

Tax Information

Alaska State Tax Overview

The Alaska Advantage:

Alaska is one of only nine states in the United States that does not impose a personal income tax on wages. This creates a simpler tax environment for both employers and employees compared to most other states.

No State Income Tax Means:

  • Employers do not withhold state income tax from employee wages
  • Employees do not file state income tax returns for wage income
  • Payroll administration is simplified compared to other states
  • Remote workers in Alaska pay only federal income tax on their wages

Other States Without Income Tax (as of 2025): Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming

Alaska State Unemployment Insurance Tax (SUI)

Overview:

While Alaska has no income tax, employers must pay State Unemployment Insurance Tax, also called Employment Security Tax.

Statutory Authority: Alaska Statutes Title 23, Chapter 20
Administering Agency: Alaska Department of Labor and Workforce Development, Employment Security Tax Division
Website: https://labor.alaska.gov/estax/

2025 Parameters:

Parameter Amount
Taxable Wage Base $51,700 per employee
Employer Tax Rate (New) 1.00% (standard new employer rate)
Employer Tax Rate (Experienced) 1.00% to 5.40% (based on experience rating)
Employee Contribution Rate 0.50%

How SUI Works:

Employer Contribution:

  • Employers pay SUI tax on the first $51,700 of each employee’s wages annually
  • New employers typically receive a standard rate of 1.00%
  • Experienced employers receive an experience-based rate (1.00% – 5.40%) annually
  • Rates are based on the employer’s history of unemployment claims
  • Lower rates reward employers with stable workforces

Employee Contribution:

  • Alaska is one of the few states where employees also contribute to unemployment insurance
  • Employees pay 0.50% on the first $51,700 of wages
  • This amount is withheld from employee paychecks
  • Employee contributions help fund job training programs (STEP and TVEP)

Example Calculation:

An employee earns $60,000 annually, and the employer has a 2.5% SUI rate:

Employer Contribution:

  • $51,700 × 2.5% = $1,292.50 (annual employer SUI tax for this employee)

Employee Contribution:

  • $51,700 × 0.5% = $258.50 (withheld from employee’s wages)

For wages above $51,700 ($8,300 in this example), no SUI tax applies.

Experience Rating System

How Rates Are Determined:

According to Alaska DOLWD, experienced employers receive an annual rate based on:

  • Unemployment benefits charged to their account
  • Taxable wages paid
  • Reserve ratio calculation
  • Industry category

New Employer Status:

Employers are considered “new” until they have:

  • Four consecutive quarters of taxable payroll history
  • After establishing this history, they transition to experience-rated status

Annual Rate Notices:

The Alaska Department of Labor mails contribution rate notices each December, indicating the employer’s rate for the upcoming calendar year. Employers should:

  • Update payroll systems immediately upon receiving the notice
  • Verify the rate is correct
  • Contact DOLWD if there are questions or disputes

Registration and Compliance

Employer Registration:

New employers in Alaska must register with the Department of Labor for unemployment insurance purposes.

Registration Process:

  1. Access Alaska’s MyAlaska portal: https://my.alaska.gov/
  2. Complete business registration
  3. Provide business information (EIN, business structure, contact information)
  4. Indicate first date wages were paid
  5. Receive account number and initial rate

New Hire Reporting

Requirement:

According to Alaska law, all employers must report new hires to the Alaska New Hire Reporting Center.

Timeline:

  • Report within 20 days of the employee’s start date

Information Required:

  • Employee name
  • Employee address
  • Employee Social Security Number
  • Employer name and address
  • Employer Federal Identification Number (FEIN)
  • Employee hire date

Purpose:

New hire reporting supports:

  • Child support enforcement
  • Unemployment insurance program integrity
  • Tax administration
  • Employment verification

How to Report:

  • Online: https://alaska-newhire.com/
  • Fax: (907) 269-6813
  • Mail: Alaska New Hire Reporting Center 550 W 7th Ave, Suite 310 Anchorage, AK 99501

Federal Payroll Taxes

While Alaska has no state income tax, employers must comply with all federal payroll tax requirements.

Federal Income Tax Withholding:

Employers must:

  • Obtain Form W-4 from each employee
  • Calculate federal income tax withholding using IRS tax tables
  • Withhold based on employee’s filing status and allowances
  • Update withholding when employees submit new W-4 forms
  • Use current year IRS Publication 15 (Circular E) for withholding tables

FICA Taxes (Social Security and Medicare):

Social Security Tax (2025):

  • Employee rate: 6.2%
  • Employer rate: 6.2%
  • Wage base: $160,200 (no tax on wages above this amount)
  • Total: 12.4% (split between employer and employee)

Medicare Tax (2025):

  • Employee rate: 1.45%
  • Employer rate: 1.45%
  • No wage base limit (applies to all wages)
  • Total: 2.9% (split between employer and employee)

Additional Medicare Tax:

  • High earners pay additional 0.9% on wages exceeding:
    • $200,000 (single)
    • $250,000 (married filing jointly)
    • $125,000 (married filing separately)
  • This additional amount is withheld by employer but not matched

Federal Unemployment Tax (FUTA):

  • Employer pays FUTA tax (employees do not pay)
  • Standard rate: 6.0% on first $7,000 of each employee’s wages
  • Reduced rate: 0.6% with credit for timely state unemployment tax payments
  • Annual filing: Form 940 due January 31

Deposits and Filing:

Employers must deposit federal taxes according to IRS schedules:

  • Most employers use EFTPS (Electronic Federal Tax Payment System)
  • Deposit frequency depends on deposit schedule (monthly or semi-weekly)
  • Quarterly filing: Form 941 due by the last day of the month following the quarter

Resources:

Multi-State Tax Issues for Remote Workers

Scenario 1: Alaska Resident Working for Out-of-State Employer

An Alaska resident working remotely for a California-based employer:

Alaska Perspective:

  • No Alaska state income tax to withhold
  • Alaska SUI applies (work performed in Alaska)

California Perspective:

  • California may not require withholding since work is performed in Alaska
  • However, some states have “convenience of employer” rules
  • Employer should consult tax professional

Federal Perspective:

  • Federal taxes apply normally
  • Employee files federal return as Alaska resident

Scenario 2: Non-Alaska Resident Working Remotely for Alaska Employer

A Washington resident working remotely for an Alaska-based employer:

Alaska Perspective:

  • No Alaska state income tax
  • Alaska SUI may not apply if work is performed in Washington

Washington Perspective:

  • Washington has no income tax
  • Washington unemployment insurance may apply

Employee Tax Situation:

  • Neither state has income tax
  • Employee may need to pay self-employment tax if misclassified

Scenario 3: Remote Worker Splitting Time Between States

An employee works part of the year in Alaska and part in another state:

Tax Obligations:

  • May need to file multiple state returns
  • Apportion income based on time/work performed in each state
  • Alaska portion has no state income tax
  • Other state portion subject to that state’s tax laws

Employer Obligations:

  • Track where work is performed
  • Withhold appropriate state taxes
  • File in multiple jurisdictions if required

Tax Resources and Compliance Tools

Alaska Resources:

Department of Labor and Workforce Development:

MyAlaska Portal:

Federal Resources:

Internal Revenue Service:

Social Security Administration:

Recommended Actions:

For employers:

  • Register with Alaska DOLWD immediately upon hiring first employee
  • Set up MyAlaska account for electronic filing
  • Enroll in EFTPS for federal tax deposits
  • Maintain accurate payroll records
  • Consider using payroll software or service
  • Consult with tax professionals for complex situations

For employees:

  • Verify correct withholding on paystubs
  • Understand that Alaska has no state income tax
  • File federal returns by April 15 deadline
  • Keep tax records for at least 3 years
  • Consult tax professionals for multi-state situations

Resources

Alaska State Agencies

Alaska Department of Labor and Workforce Development

Wage and Hour Division

Division of Workers’ Compensation

Employment Security Tax Division

Alaska State Commission for Human Rights

Federal Agencies

U.S. Department of Labor

Equal Employment Opportunity Commission (EEOC)

Internal Revenue Service

Social Security Administration

USERRA (Military Leave)

Professional Resources

Alaska Bar Association

Alaska Society of CPAs

Alaska State Chamber of Commerce

Online Portals and Systems

MyAlaska Portal

EFTPS (Electronic Federal Tax Payment System)

Alaska New Hire Reporting

Important Forms and Publications

Alaska Forms:

Federal Forms:

  • Form W-4 (Employee’s Withholding Certificate)
  • Form I-9 (Employment Eligibility Verification)
  • Form 941 (Employer’s Quarterly Federal Tax Return)
  • Form 940 (Employer’s Annual Federal Unemployment Tax Return)
  • Form W-2 (Wage and Tax Statement)
  • Form W-3 (Transmittal of Wage and Tax Statements)

All federal forms available at: https://www.irs.gov/forms-pubs

Frequently Asked Questions

Minimum Wage and Pay

Q: What is Alaska’s current minimum wage?

As of July 1, 2025, Alaska’s minimum wage is $13.00 per hour. It will increase to $14.00 on July 1, 2026, and $15.00 on July 1, 2027. After 2027, the minimum wage will be adjusted annually for inflation.

Q: Does Alaska allow tip credits?

No. Alaska does not allow employers to take a tip credit against the minimum wage. Tipped employees must be paid the full state minimum wage, and tips are in addition to this amount.

Q: How often must I be paid in Alaska?

Alaska law does not mandate a specific pay frequency. However, the frequency should be established in the employment agreement. Common practices include weekly, bi-weekly, semi-monthly, or monthly payments.

Q: When must I receive my final paycheck if I’m terminated or quit?

If terminated: Within 3 working days after termination (excluding weekends and holidays). If you quit: By the next regular payday that is at least 3 working days after your last day worked.

Overtime

Q: Does Alaska have daily overtime requirements?

Yes. Alaska requires overtime pay for hours worked over 8 in a single day AND over 40 in a week. Hours paid as daily overtime are not counted again for weekly overtime calculation.

Q: Can my employer give me comp time instead of paying overtime?

No. In Alaska, private employers cannot provide compensatory time off instead of overtime pay. Overtime must be paid as monetary compensation at 1.5 times the regular rate.

Q: I’m paid salary. Do I get overtime?

It depends. Simply being paid a salary does not automatically make you exempt from overtime. You must meet three tests: salary basis, salary level (currently $1,040/week), and duties test. Many salaried employees are entitled to overtime.

Paid Sick Leave

Q: When did Alaska’s paid sick leave law take effect?

July 1, 2025.

Q: How much sick leave do I earn?

You earn 1 hour of paid sick leave for every 30 hours worked. The annual cap is 56 hours if your employer has 15 or more employees, or 40 hours if your employer has fewer than 15 employees.

Q: Can I use paid sick leave for my child’s doctor appointment?

Yes. Alaska’s paid sick leave law allows you to use leave to care for a family member’s medical needs, including medical appointments.

Q: Does my unused sick leave carry over to next year?

Yes. Unused paid sick leave carries over, but your employer can limit annual usage to the applicable cap (40 or 56 hours).

Q: Does my employer have to pay me for unused sick leave when I leave my job?

No. Employers are not required to pay out unused sick leave at termination. However, if you are rehired within 6 months, your unused leave must be reinstated.

Workers’ Compensation

Q: Do all Alaska employers need workers’ compensation insurance?

Generally yes. Alaska requires workers’ compensation coverage for employers with one or more employees, with limited exceptions.

Q: I work from home. Am I covered by workers’ compensation?

Coverage depends on whether an injury “arises out of and occurs in the course of employment.” This is fact-specific. Injuries while performing work duties in your home office may be covered, but each case is unique. Report injuries to your employer and contact Alaska Workers’ Compensation Division for guidance.

Q: Where do I report a work injury?

Report immediately to your employer (written notice recommended). Your employer should file a First Report of Injury with the Division of Workers’ Compensation. You can also contact the Division directly at (907) 465-2790.

Q: What if my employer doesn’t have workers’ compensation insurance?

You may still be able to receive benefits through Alaska’s Workers’ Compensation Benefits Guaranty Fund. Contact the Division at (907) 465-2790. Additionally, uninsured employers face significant penalties.

Leave and Time Off

Q: Does Alaska require employers to provide vacation time?

No. Vacation time is not required by Alaska law and is provided at the employer’s discretion.

Q: Am I entitled to family leave in Alaska?

Alaska Family Leave Act provides up to 18 weeks of unpaid leave for employees’ own serious health conditions at employers with 21+ employees. Federal FMLA provides 12 weeks of leave for various family reasons at employers with 50+ employees.

Q: Can I take time off to vote?

Yes. Alaska law requires employers to provide up to 2 hours of paid time off to vote if you don’t have 2 consecutive non-working hours while polls are open. Your employer can designate whether this time is at the beginning or end of your shift.

Q: Do I get paid for jury duty?

Alaska law does not require employers to pay for jury duty time, though some employers choose to do so. Employers cannot penalize or fire you for jury service.

Employment Classification

Q: How do I know if I’m an employee or independent contractor?

This is a legal determination that depends on multiple factors. For unemployment insurance purposes, Alaska uses the ABC test. All three criteria must be met for independent contractor status. Consult Alaska Department of Labor or an employment attorney for guidance.

Q: What happens if I’m misclassified as an independent contractor?

Misclassification can result in back payment of wages, benefits, unemployment insurance taxes, and workers’ compensation premiums. You may file a complaint with Alaska Wage and Hour Division at (907) 269-4900.

Remote Work

Q: If I work remotely for an Alaska company but live in another state, which state’s laws apply?

Generally, employment laws apply based on where you physically perform the work. Consult a multi-state employment attorney for complex situations.

Q: Can my employer monitor my computer when I work from home?

Generally yes, if they provide notice and have legitimate business reasons. Employers should have clear monitoring policies. Consult an employment attorney if you have concerns.

Q: Can my employer require me to return to the office if I’ve been working remotely?

Generally yes, unless remote work is required as a disability accommodation or is guaranteed by contract. Alaska is an at-will employment state.

Q: Must my employer reimburse me for home office expenses?

Alaska does not have a specific expense reimbursement law. However, requiring employees to pay work expenses cannot reduce wages below minimum wage. Some other states have reimbursement requirements.

Taxes

Q: Does Alaska have state income tax?

No. Alaska is one of nine states with no personal income tax on wages. You only pay federal income tax.

Q: Why is there a deduction for “Alaska SUI” on my paycheck?

Alaska requires employees to contribute 0.50% of wages (up to $51,700 annually) to the state unemployment insurance fund. This helps fund unemployment benefits and job training programs.

Q: I’m moving to Alaska for work. Do I need to file an Alaska state tax return?

No. Alaska does not have personal income tax, so you don’t file a state tax return for wage income. You still file federal returns.

Discrimination and Harassment

Q: What should I do if I experience workplace discrimination?

You can file a complaint with the Alaska State Commission for Human Rights at (907) 274-4692 or (800) 478-4692. You must file within 180 days of the discriminatory act. You may also file with the federal EEOC.

Q: Is pregnancy discrimination illegal in Alaska?

Yes. Alaska law prohibits discrimination based on pregnancy, childbirth, and related medical conditions.

Q: Can I be fired for my age?

Alaska law prohibits age discrimination against individuals age 40 and older. If you believe you experienced age discrimination, contact the Alaska State Commission for Human Rights.

Getting Help

Q: Where can I get free help with employment law questions?

Alaska Wage and Hour Division provides free counseling services at (907) 269-4900. They offer monthly webinars on wage and hour laws (third Tuesday of each month).

Q: How do I find an employment lawyer?

Contact the Alaska Bar Association Lawyer Referral Service at (907) 272-0352 or visit https://alaskabar.org/.

Q: What should I do if I haven’t been paid properly?

File a wage claim with Alaska Wage and Hour Division. Call (907) 269-4900 or visit https://labor.alaska.gov/lss/ for more information.

Others

Washington
Oregon
Montana
Wyoming
Hawaii

Legal Disclaimer: This guide provides general background information only and does not constitute legal, tax, or professional advice. Employment laws are complex and subject to interpretation. Consult licensed legal counsel and official state agencies for guidance specific to your situation.