Pay stub requirements in Alaska
No tax on wages
Alaska writes its wage statement into the regulations and made it longer in 2025. Under 8 AAC 15.160 an employer shall give each employee a written or electronic statement of earnings and deductions for each pay period, and the list runs to the rate of pay, gross and net wages, the beginning and ending dates of the period, federal income tax, Federal Insurance Contribution Act and Employment Security deductions, board or lodging, advances, straight time and overtime hours actually worked, other authorized deductions, and now the sick leave used in the accrual year and the sick leave balance. The pay period itself is monthly or semi-monthly at the election of the employee, and the minimum wage steps to $14.00 an hour on 1 July 2026.
- Pay stub required
- Yes, a statement of earnings and deductions each pay period
- Electronic delivery
- Yes, the rule says written or electronic
- Minimum wage 2026
- $14.00/hour from 1 July 2026
- Pay frequency
- Monthly or semi-monthly, at the election of the employee
01 — The law
What Alaska law requires
A statement of earnings and deductions, thirteen live items
An employer shall give each employee a written or electronic statement of earnings and deductions for each pay period. The statement must carry the rate of pay, gross wages, net wages, the beginning and ending dates of the pay period, federal income tax, Federal Insurance Contribution Act and Alaska Employment Security Act deductions, board or lodging deductions, advances, the straight time and overtime hours actually worked in the period, and any other authorized deductions.
Alaska Wage and Hour Laws and Regulations (Pamphlet 100) →Sick leave now lives on the statement too
The last two items on the regulation list were added with the sick leave scheme that began on 1 July 2025: the sick leave used in the accrual year established under 8 AAC 15.107, and the sick leave balance. Employees earn an hour of sick leave for every 30 hours worked, up to 40 or 56 hours a year depending on whether the employer has fewer than 15 employees, and the unused balance carries into the next year.
Summary of the Alaska Wage and Hour Act - required workplace poster →The pay period is the choice of the employee
Employer and employee may agree in an annual initial contract of employment to monthly pay periods. Otherwise the employer shall establish monthly or semi-monthly pay periods at the election of the employee. If the employer ends the employment, payment is due within three working days regardless of cause; if the employee ends it, payment falls on the next regular pay day at least three days after notice was received.
Alaska Wage and Hour Laws and Regulations (Pamphlet 100) →Written notice of pay day and rate, or a posted statement
An employer shall notify an employee in writing at the time of hiring of the day and place of payment and the rate of pay, and of any change to those items on the payday before the change takes effect. The notice may instead be given by posting a statement of the facts conspicuously at or near the place of work where each employee can see it coming and going.
Alaska Wage and Hour Laws and Regulations (Pamphlet 100) →Deductions an agreement cannot make lawful
A written deduction agreement is invalid if it would push the employee below the statutory minimum or overtime rate, and it may never require reimbursement for customer cheques returned for any reason, non-payment for goods or services through theft or credit default, cash register shortages, or lost, missing or stolen property, unless in the last two cases the employee admits in writing to having taken the specific amount or item. Breakage and damage need willful conduct plus a written acknowledgement.
Alaska Wage and Hour Laws and Regulations (Pamphlet 100) →Thirteen dollars now, fourteen from July 2026
The Summary of the Alaska Wage and Hour Act that every employer must post gives the minimum wage as $13.00 per hour effective 1 July 2025 and $14.00 per hour effective 1 July 2026. School bus drivers must receive at least twice the state minimum wage, and the poster lists the exemptions from minimum wage, overtime and sick leave in full.
Summary of the Alaska Wage and Hour Act - required workplace poster →Tips are earned on top of the hourly rate, never counted into it
Alaska takes no tip credit at all. The federal table of tipped minimum wages, in its edition of 1 July 2026, groups the state among those requiring employers to pay the whole state minimum wage before tips, and prints $14.00 an hour against it as the minimum cash wage. A server is owed that rate from the employer for every hour worked, and whatever customers leave is theirs on top of it.
U.S. Department of Labor — Minimum wages for tipped employees (1 July 2026) →Sixteen categories of payroll record, kept three years
Alaska employers must keep accurate records for every employee for at least three years, and the department fact sheet lists what they contain: identifying details, the beginning and ending dates of the pay period, daily and weekly hours, the basis on which wages are paid, the regular rate, straight time and overtime hours, all additions to and deductions from wages, total gross and net wages each period, and the date of payment. Records must be open for the employee to inspect and copy.
Recordkeeping Requirements for Alaska Employers →
02 — Local rates
Local rates above the Alaska minimum
No city or county rate above the Alaska minimum is listed here. Where one exists it is set by a local ordinance, so an employer in a city with its own should check that ordinance before relying on the state figure.
03 — What we calculate
What this generator calculates for Alaska
| Withholding line | Source | Status |
|---|---|---|
| Federal income tax | irs.gov | Calculated |
| Social Security | ssa.gov | Calculated |
| Medicare | ssa.gov | Calculated |
| AK state income tax | tax.alaska.gov | Prints 0.00 |
Alaska levies no personal income tax on wages, so a stub built here shows federal income tax, Social Security and Medicare, and leaves the state income tax line at zero because there is nothing to withhold.
04 — Questions
Frequently asked questions
- Does Alaska require a pay stub?
- Yes, and the regulation is unusually detailed. Each pay period your employer must give you a written or electronic statement of earnings and deductions carrying your rate of pay, gross and net wages, the dates of the pay period, the federal and state deductions by name, board or lodging, advances, your straight time and overtime hours, other authorized deductions, and your sick leave use and balance.
- Why does my Alaska pay stub show a sick leave balance?
- Because the state added it to the statement rule when the sick leave scheme started on 1 July 2025. You earn an hour of leave for every thirty hours worked, capped at forty hours a year with a smaller employer and fifty-six with fifteen or more employees, no doctor note is required for absences of three days or fewer, and the unused balance carries forward.
- What is the Alaska minimum wage in 2026?
- Thirteen dollars an hour until 30 June 2026 and fourteen dollars from 1 July 2026, as printed on the Summary of the Alaska Wage and Hour Act that employers must post. School bus drivers get at least double the state minimum wage. Overtime runs after eight hours in a day as well as forty in a week.
- How often does Alaska require wages to be paid?
- Monthly or semi-monthly, and the choice between them is yours unless you agreed to monthly pay periods in an annual initial contract of employment. If your employer ends the job, wages are due within three working days whatever the reason. If you resign, they are due on the next regular pay day falling at least three days after your notice.
- Can my Alaska employer charge me for a till shortage?
- Not by agreement alone. A written deduction agreement cannot require you to reimburse cash register shortages, returned customer cheques, theft or credit default losses, or lost and stolen property, unless you willingly admit in writing to taking the specific amount or item. Breakage and damage need willful conduct on your part plus a written acknowledgement of responsibility.
- How long does an Alaska employer keep my payroll records?
- At least three years, and they have to stay open for you to inspect and copy at your place of employment. The list the department publishes runs to sixteen items, including the beginning and ending dates of each pay period, your daily and weekly hours, every addition to and deduction from your wages, and the date each payment was made.
Sources
- Alaska Wage and Hour Laws and Regulations (Pamphlet 100)
- Summary of the Alaska Wage and Hour Act - required workplace poster
- Recordkeeping Requirements for Alaska Employers
- U.S. Department of Labor — Minimum wages for tipped employees (1 July 2026)
Wage and hour law changes. Check the linked source before relying on any figure here, and treat this page as a starting point rather than legal advice.