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.

HB 267 requires Alaska employers to pay an additional 0.4% contribution on wages subject to unemployment insurance, collected by the Department of Labor and remitted to the Department of Revenue. This new fee directly affects all employers contributing to Alaska's unemployment compensation system, with credits applied against existing contributions. The revenue collected must be appropriated to the state's employment assistance and training program account. The bill takes effect January 1, 2027, and does not alter existing unemployment contribution rate structures.