Who needs an unemployment insurance account, new hire reporting and workers’ compensation in Alaska?

Issued by Alaska Department of Labor and Workforce Development, Employment Security Tax; Child Support Services Division (new hires); Division of Workers’ Compensation, at step 6 of 6 in the opening sequence: before the first hire.

Every kind of business in Alaska

The Alaska table lists this for every kind of business.

Alaska is one of the few states where employees pay part of the unemployment tax, so payroll must withhold it. Workers’ compensation insurance is required from the first employee; Alaska has no reciprocity with other states and no exemption by type of business. Report each new hire to the Child Support Services Division within 20 days.

Checked Oct 21, 2026 against the agency’s page.

Step 6 of 6: Before the first hire

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by Alaska Department of Labor and Workforce Development, Employment Security Tax; Child Support Services Division (new hires); Division of Workers’ Compensation.

Sources and dates

Department of Labor unemployment insurance tax rates for new (industry) employers, 2026; Division of Workers’ Compensation employer information; AS 25.27.075 (new hire reporting). Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.