Click for State of Alaska Home Page spacer
   Job Seekers    Workers    Employers    Researchers    Labor Shortcuts
To search our site type search terms in the box and click the find button

State of Alaska > DOLWD > Employment Security Tax > Frequently Asked Questions



Are the wages/salaries/draws paid to partners or sole proprietors reportable for ES contributions?

This one is easy. No.

Neither partners nor sole proprietors are covered for unemployment, and neither may elect coverage. Partners and sole proprietors are considered self-employed and are working for the profit, or the loss, of the business not for wages. Even though they may be drawing a salary during the year, this is actually a draw against the profits of the business.


Quick Links
Employment Security Tax
Tax Rates
Office Locations
Laws and Cases
Employer Newsletters
ES Tax Handbook
Tax Calculation Cookbook
Unclaimed Refunds
Need A Speaker?


   Job Seekers    Workers    Employers     Researchers    Department Shortcuts    Webmaster
Page Updated July 31, 2014