{
  "$comment": "Alaska 2026: no individual income tax; employee unemployment-insurance contribution 0.5% of wages up to $54,200.",
  "country": "us",
  "jurisdiction": "us-ak",
  "taxYear": "2026",
  "period": {
    "start": "2026-01-01",
    "end": "2026-12-31",
    "tz": "America/Anchorage"
  },
  "status": "provisional",
  "engine": "us-payroll@1",
  "currency": "USD",
  "revision": 1,
  "params": {
    "incomeTax": {
      "kind": "none"
    },
    "conformity": {
      "k401": true,
      "k403b": true,
      "k457": true,
      "hsa": true,
      "healthFsa": true,
      "dependentCareFsa": true,
      "section125": true
    },
    "programmes": [
      {
        "id": "ui",
        "label": "Alaska unemployment insurance (employee contribution)",
        "rate": "0.005",
        "wageBase": "54200",
        "annualCap": null,
        "weeklyCap": null,
        "base": "ficaWages",
        "employerRate": "0.01"
      }
    ]
  },
  "rounding": {
    "unit": "0.01",
    "mode": "halfUp",
    "stage": "perLine"
  },
  "knownCliffs": [],
  "notModelled": [
    "Employer rate variation by experience class (class 21 at 5.40%) and new-employer rates (employerRate shows the class 1–20 rate)",
    "Local taxes (Alaska has no local income tax; local sales taxes out of scope)"
  ],
  "sources": [
    {
      "field": "period",
      "url": "https://tax.alaska.gov/",
      "title": "Alaska Department of Revenue — Tax Division (no individual income tax; calendar-year payroll)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax",
      "url": "https://tax.alaska.gov/",
      "title": "Alaska Department of Revenue — Alaska has no individual income tax",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.conformity",
      "url": "https://tax.alaska.gov/",
      "title": "No state income tax, so pre-tax items have no income-tax effect (flags recorded as conforming)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.programmes",
      "url": "https://labor.alaska.gov/estax/2026-experience-rates.html",
      "title": "Alaska DOLWD Employment Security Tax — 2026 UI tax rates: taxable wage base $54,200, employee rate 0.50%, employer rate classes 1–20 1.00% (class 21 5.40%)",
      "retrieved": "2026-10-07",
      "note": "Employee contribution applies to the same taxable wage base as the employer tax; max employee contribution = 0.5% × wage base. employerRate shows the experienced-employer rate for classes 1–20 (display only). Wage base treated as FICA wages (cafeteria-plan exclusions follow federal treatment)."
    },
    {
      "field": "rounding",
      "url": "https://labor.alaska.gov/estax/2026-experience-rates.html",
      "title": "No state income tax computation; MoneyOtter rounds lines to the cent",
      "retrieved": "2026-10-07"
    }
  ]
}