Form 07-1496-01 - Employer Option Form - Alaska Department Of Labor printable pdf download

Alaska Department of Labor

Employment Security Tax

P.O. Box 25509

Juneau, AK 99802-5509

Employer Option Form

For Rating Purposes Only

The Alaska Employment Security Act provides an experience rating system for the determination

of employer contribution rates. Alaska's system is based on quarterly payroll declines. Each

employer's rate is based on declines in total reportable wages (not taxable wages) from quarter to

quarter over a one to three year period, depending upon how long the employer has been in

business.

There are several types of payments made by some employers that tend to create artificial

quarterly declines in payroll. They are:

• bonuses and/or lump sum payments for service

performed over a period of more than three months

• seventh bi-weekly pay periods for those employers who

pay bi-weekly, thus creating an extra seventh pay period

for two quarters during a calendar year

• labor disputes resulting in stoppage of work

• a change in accounting practices

For rating purposes, the Employer Option Form is used to even out quarterly declines in the

above situations for rating purposes. An employer can choose to either delete or apportion the

wage payments in order to obtain a more favorable experience rate.

Careful consideration should be given to the choice of an option method, as once an option

method is chosen, it is effective for future years and may not be changed without approval.

Employers are responsible for filing an option form for every quarter in which their artificial

decline situation arises.

If you have any questions concerning the option process or completion of this form, call the

Registration Unit in Juneau or your local Field Tax Office.

Telephone

Fax

Juneau - Registration 1111 W Eighth St, Suite 203 POB 25509 99802-5509

(907) 465-2757 (907) 465-2374

Anchorage Field Tax

3301 Eagle St, Suite 103

POB 92557 99509-2557

(907) 269-4850 (907) 269-4845

Fairbanks Field Tax

675 Seventh Ave, Station L

99701-4596

(907) 451-2876 (907) 451-2883

Juneau Field Tax

1111 W Eighth St, Suite 203 POB 25509 99802-5509

(907) 465-2787 (907) 465-2374

Kenai Field Tax

11312 Kenai Spur Hwy, Suite 2

99611-9106

(907) 283-4478 (907) 283-5152

Wasilla Field Tax

877 Commercial Drive

99654-6937

(907) 373-2682 (907) 373-2683

Toll-Free Telephone Number to connect to your employer representative . . . . . . . . . . 1-888-448-2937

if you are located out-of-state, in Canada, or in Alaska, except Anchorage,

Fairbanks, Juneau, Kenai, and Wasilla.

Toll-Free Telephone Number to connect to Central Office in Juneau . . . . .. . . . . . . . 1-888-448-3527

for all areas outside Juneau, out-of-state, and Canada.

Form 07-1496-01 (Rev 12/98)

Form 07-1496-01 - Employer Option Form - Alaska Department Of Labor

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