Alaska raises the unemployment wage base; employees pay $12.50 more
The employee rate holds at 0.50% but the taxable wage base rises from $51,700 to $54,200, taking the maximum contribution from $258.50 to $271.00.
Alaska’s employee share of unemployment insurance costs more in 2026. The rate is unchanged at 0.50%, but the taxable wage base rises 4.8%, from $51,700 to $54,200:
| 2025 | 2026 | |
|---|---|---|
| Taxable wage base | $51,700 | $54,200 |
| Employee rate | 0.50% | 0.50% |
| Maximum employee contribution | $258.50 | $271.00 |
Anyone earning above the cap therefore pays $12.50 more across the year. Below it the increase is nil, because the rate did not move — this is a change that reaches only people already at the maximum, which on a full-time wage is nearly everyone.
The detail that makes this worth noting at all is that the deduction exists. Unemployment insurance is an employer tax in 47 states. Only Alaska, New Jersey and Pennsylvania take any of it from wages, and Alaska is the only one of the nine states without an income tax to do so — which is why an Alaskan payslip is not identical to a Texan or Floridian one, despite both states charging nothing on income.
At $75,000 a year, Alaska’s $271 is the largest of the three employee contributions: New Jersey takes $190.40 (0.425% capped at $44,800) and Pennsylvania $52.50 (0.07%, uncapped).
The employer’s own rate is separate. The standard rate for 2026 is 1.50%, unchanged from 2025, and is not withheld from wages.