SB 217: "An Act relating to employer contributions to the unemployment compensation fund; establishing an employer contribution for the state training and employment program; and providing for an effective date."
00 SENATE BILL NO. 217 01 "An Act relating to employer contributions to the unemployment compensation fund; 02 establishing an employer contribution for the state training and employment program; 03 and providing for an effective date." 04 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 05 * Section 1. AS 23.15.630 is amended by adding new subsections to read: 06 (d) In the manner provided in AS 23.20, the department shall collect from 07 each employer an amount equal to 0.4 percent of the wages, as set out in 08 AS 23.20.175, on which the employer is required to make contributions under 09 AS 23.20.290(c). The department shall remit to the Department of Revenue, in 10 accordance with AS 37.10.050, money collected under this subsection. The legislature 11 may appropriate the revenue collected under this subsection to the employment 12 assistance and training program account established in AS 23.15.625. 13 (e) The department shall credit against the amount owed by an employer under 14 (d) of this section an amount equal to the contributions paid by the employer under
01 AS 23.20.290(c). If the amount of the credit equals or exceeds the amount owed under 02 (d) of this section, the employer's liability under (d) of this section is zero. 03 * Sec. 2. AS 23.20.290(c) is amended to read: 04 (c) The rate of contributions for each employer is a percentage of the average 05 benefit cost rate multiplied by the employer's experience factor set out in column C of 06 the table in this subsection opposite the employer's applicable rate class set out in 07 column A plus the fund solvency adjustment surcharge required under (f) of this 08 section. That percentage is 76 percent beginning January 1, 2009, and 73 percent 09 beginning January 1, 2010. Notwithstanding any other provision of this chapter, 10 including the application of credits [HOWEVER], 11 (1) the rate of contributions for an employer may not exceed [BE 12 LESS THAN ONE PERCENT OR MORE THAN] six and one-half percent; 13 (2) the rate of contributions for an employer may not be less than 14 zero percent; 15 (3) the rate of contributions for an employer with less than four 16 quarters of experience may not be less than one percent; 17 (4) the [. THE] rate of contributions for an employer in rate class 21 18 may not be less than 5.4 percent; and 19 (5) the [. THE] rate of contributions for an employer must be rounded 20 to the nearest 1/100th of one percent. 21 COLUMN B COLUMN C 22 COLUMN A Cumulative Experience 23 Rate Class Ratable Payroll Factor 24 at least but less than 25 (percent) (percent) 26 1 5 0.0 [.40] 27 2 5 10 .45 28 3 10 15 .50 29 4 15 20 .55 30 5 20 25 .60 31 6 25 30 .65
01 7 30 35 .70 02 8 35 40 .80 03 9 40 45 .90 04 10 45 50 1.00 05 11 50 55 1.00 06 12 55 60 1.10 07 13 60 65 1.20 08 14 65 70 1.30 09 15 70 75 1.35 10 16 75 80 1.40 11 17 80 85 1.45 12 18 85 90 1.50 13 19 90 95 1.55 14 20 95 99.99 1.60 15 21 99.99 1.65. 16 * Sec. 3. This Act takes effect January 1, 2027.