Alaska Pay Stub Requirements
Official Alaska pay stub and payroll tax rules, sourced directly from state and federal agencies.
Create Your Pay StubAlaska has no income tax, but it is one of the most worker-protective states on wages: a $14.00 minimum wage from July 1, 2026 with no tip credit, daily overtime after 8 hours, paid sick leave since July 2025, and final pay within three working days of a termination. It is also one of three states where employees pay into unemployment insurance.
It's a general guide, not legal or tax advice. For your specific situation, check the source links below or talk to a licensed payroll, tax, or employment-law professional.
Alaska paycheck calculatorSee federal taxes and your take-home pay — free.Is a pay stub required in Alaska?
Alaska regulation requires every employer to give each employee a written or electronic statement of earnings and deductions for each pay period, covering 13 specific categories of information.
- Employee name
- Rate(s) of pay
- Gross wages earned
- Pay period beginning and ending dates
- Hours worked (for hourly employees)
- Itemized deductions (taxes, board/lodging, advances, etc.)
- Net wages paid
How often must employees be paid?
Alaska employers must establish monthly or semimonthly pay periods, at the employee's election, unless the employee and employer agree in an initial annual employment contract to monthly pay periods. Employers must also give employees written notice, at hiring, of the day and place of payment and the rate of pay, with advance notice of any changes.
Source: Alaska Statutes § 23.05.140; § 23.05.160
Alaska minimum wage
Alaska's minimum wage is rising under a 2024 ballot measure: $14.00 an hour from July 1, 2026 and $15.00 from July 1, 2027, after which it is adjusted for inflation every year.
- Tipped employees must be paid the full $14.00 before tips.
Source: Alaska Stat. § 23.10.065; Alaska Department of Labor and Workforce Development
Overtime & double time
Alaska requires time and a half for hours over 8 in a day or over 40 in a week, whichever gives the employee more pay.
| Trigger | Pay rate |
|---|---|
| Daily overtime | 1.5× the regular rate for hours beyond 8 in a single day. |
| Weekly overtime | 1.5× the regular rate for hours beyond 40 in a workweek. |
| 7th consecutive workday | No seventh-consecutive-day rule. |
Source: Alaska Stat. § 23.10.060
Meal & rest break requirements
Alaska does not require meal breaks for adults. Employees under 18 who work more than five consecutive hours must get a break of at least 30 minutes.
There is no rest-break requirement for adults. Short breaks of about 5 to 20 minutes that an employer allows are paid time under federal law.
Source: Alaska child labor law (Alaska Stat. ch. 23.10); 29 C.F.R. §§ 785.18–785.19
Alaska state income tax
Alaska levies no personal income tax on wages. It is one of the few states with no state-level individual income tax, relying instead on oil and gas revenue and other sources.
Source: Alaska Department of Revenue, Tax Division — Tax Programs
Paid sick leave
Alaska's paid sick leave law, approved by voters in 2024, took effect on July 1, 2025 and covers employers of every size.
| Rule | Detail |
|---|---|
| Accrual rate | At least 1 hour of paid sick leave for every 30 hours worked. |
| Minimum available per year | Up to 56 hours a year at employers with 15 or more employees; up to 40 hours at employers with fewer than 15. |
| Accrual cap | Employees are not entitled to accrue or use more than those amounts in a year unless the employer sets a higher limit. |
| Eligibility & carryover | No doctor's note or verification can be required for absences of three or fewer consecutive days. |
Source: Alaska Stat. ch. 23.10, as amended by Ballot Measure 1 (2024); Alaska Department of Labor and Workforce Development
Vacation & paid time off (PTO)
Alaska does not require paid vacation. Whether unused vacation is paid at separation follows the employer's policy or the employment contract.
Vacation pay the employer has promised under its policy can be claimed like other wages due.
Source: No Alaska vacation statute; terms set by employer policy or contract
Final paycheck rules
Alaska requires a terminated employee to be paid within three working days — not counting the day of termination, weekends or holidays. An employee who quits is paid on the next regular payday that is at least three days after the employer received notice.
| Situation | Final wages due |
|---|---|
| Fired or laid off | Within 3 working days after termination. |
| Quits or resigns | On the next regular payday that is at least 3 days after the employer received notice. |
Source: Alaska Stat. § 23.05.140; Alaska Department of Labor and Workforce Development
Other Alaska payroll taxes employers should know
Alaska is unusual in requiring both employers and employees to contribute to state unemployment insurance (SUI), administered by the Alaska Department of Labor and Workforce Development. Alaska has no separate state disability or paid-family-leave payroll tax.
| Tax | Rate | Notes |
|---|---|---|
| Unemployment Insurance (SUI) — Employer | 2026 new-employer combined rate 1.50% (1.00% employer + 0.50% employee); experienced employers range from about 1.00% to 5.40% employer-side depending on rate class | Applies to the 2026 taxable wage base of $54,200 per employee; rate classes and the exact experience rate depend on the employer's individual UI account history. |
| Unemployment Insurance (SUI) — Employee | 0.50% (2026) | Unlike most states, Alaska requires employers to withhold an employee share of the UI tax from wages, in addition to the employer's own contribution. |
Source: Alaska Department of Labor and Workforce Development — 2026 Unemployment Insurance Tax Rates
Common questions about Alaska pay stubs
Does Alaska pay overtime after 8 hours?
Yes. Alaska requires time and a half for hours over 8 in a day or over 40 in a week, whichever results in more pay.
What is Alaska's minimum wage in 2026?
$14.00 an hour from July 1, 2026, rising to $15.00 on July 1, 2027. There is no lower rate for tipped employees.
Why is there an unemployment deduction on my Alaska pay stub?
Alaska is one of three states, with New Jersey and Pennsylvania, where employees pay into unemployment insurance. The employee rate is 0.50% for 2026.
When is my last paycheck due in Alaska?
Within three working days if you were terminated. If you quit, on the next regular payday that is at least three days after you gave notice. A late employer can owe up to 90 working days of wages as a penalty.
Guides that go with this page
Alaska's rules decide what has to appear on the stub. These cover what the figures on it actually mean, wherever you work.
- What a pay stub is, line by line — Every section of a stub and what each figure means.
- Gross pay vs. net pay — Why the amount that reaches your bank is a quarter smaller than your salary.
- Social Security and Medicare in 2026 — The federal payroll taxes that apply in every state, and the wage base that stops one of them.
- 401(k) contributions on a pay stub — Reading the deduction, the employer match, and the 2026 limits.
Sources & references
Every figure on this page links back to the primary source below. State and federal payroll rules change — always confirm current-year figures directly with the agency before relying on exact dollar amounts.
- Alaska Administrative Code 8 AAC 15.160 — Deductions from an Employee's Wages (Cornell LII)
- Alaska Statutes § 23.05.140 (FindLaw)
- Alaska Statutes § 23.05.160 — Notice of Wage Payments (FindLaw)
- Alaska Department of Labor and Workforce Development — 2026 Unemployment Insurance Tax Rates
- Alaska Department of Revenue, Tax Division — Tax Programs
- Alaska Department of Labor — Wage and hour employee FAQs
- Alaska Department of Labor — Summary of the Alaska Wage and Hour Act
- Alaska Department of Labor — Wage and Hour Pamphlet 100
- Alaska Statutes Title 23 — Labor and workers' compensation
Last checked: October 2026. See our editorial standards & sources for how these figures are verified.