ES Tax FAQs
I had to fire an employee. How will that affect my rates?
An employee drawing benefits does not affect your Employment Security Tax rate directly. Rates are not based on benefits charged to a specific employer (commonly called a charge-back system). Instead Alaska uses a quarterly decline system. The best explanation of the rating process we know about is maintained the Department of Labor's Research and Analysis (R&A) section: UI Tax Cookbook
If the R&A pages do not answer all your questions about rates, then please contact us directly.