Section 23.20.170. Rate of contributions.

   (a)   [Repealed, Sec. 80 ch 9 SLA 1980]. 
   (b) An employer who is not entitled to a rate determination under AS 23.20.280 - 23.20.310 because the employer is ineligible under AS 23.20.281 shall pay contributions at a rate equal to the average industry tax rate as determined by the commissioner. Assignment by the commissioner of employers to industrial classification, for the purposes of this subsection, shall be to the industry group code specified in the most current version of the North American Industry Classification System, United States, in accordance with established classification practices found in the most current version of the North American Industry Classification System manual prepared by the United States Office of Management and Budget.
   (c) The standard rate of contributions with respect to employment is 5.4 percent of wages paid. Reductions from the standard rate may only be made under this section and AS 23.20.280 - 23.20.310.

Authorities

23.20.281;23.20.297

Notes

Implemented As

8 AAC 85.290

References

8 AAC 85.290
AS 23.20.281 Ineligible employer.
AS 23.20.297 Special standards addressing transfers of experience and assignment of rates.

History

(Sec. 502 ch 5 ESLA 1955; am Sec. 17 ch 169 SLA 1957; am Sec. 8 ch 60 SLA 1960; am Sec. 3 ch 43 SLA 1973; am Sec. 14, 80 ch 9 SLA 1980; am Sec. 2 ch 106 SLA 1984; am Sec. 2 ch 51 SLA 2000)