Advertising with us can place you in front of thousands of visitors a day. Learn more!
- Alaska Statutes.
- Title 23. Labor and Workers' Compensation
- Chapter 20. Alaska Employment Security Act
- Section 530. Wages Defined.
previous: Section 526
. Exclusions From Definition of "Employment".
next: Section 535
. Short Title.
AS 23.20.530. Wages Defined.
- (a) In this chapter, "wages" means all remuneration for service from whatever source, including, but not limited to,
insured work, noninsured work, or self-employment; commissions, bonuses, back pay, and the cash value of all
remuneration in a medium other than cash shall be treated as wages; gratuities customarily received by an individual in
the course of service from persons other than the individual's employing unit may be treated as wages received from the
employing unit only to the extent the individual reports the gratuities to the employing unit. The reasonable cash
value of remuneration in a medium other than cash, and the reasonable amount of gratuities, shall be estimated and
determined in accordance with regulations adopted by the department; notwithstanding AS 23.20.350
(a), back pay awards shall be allocated to the weeks or quarters with respect to which the pay was earned. If the
remuneration of an individual is not based upon a fixed period of time or if the individual's wages are paid in
irregular intervals or in a manner that does not extend regularly over the period of employment, the wages shall be
allocated to weeks or quarters in accordance with regulations adopted by the department. The regulations must, so far
as possible, produce results reasonably similar to those that would prevail if the individual's wages were paid at
regular intervals. When an employer has filed for bankruptcy, unpaid wages earned for services performed for the
employer are considered wages for the quarter in which they were earned.
- (b) In this chapter, unless the context otherwise requires, "wages" does not include
- (1) the amount of any payment, including an amount paid by an employing unit for insurance or annuities or into a fund to
provide for the payment, to or on behalf of an individual or the individual's dependent under a plan or system
established by an employing unit which makes provisions generally for individuals performing service for it, or for
such individuals generally and their dependents, or for a class or classes of the individuals and their dependents, on
account of (A) retirement, (B) sickness or accident disability, (C) medical or hospitalization expenses in connection
with sickness or accident disability, or (D) death;
- (2) the amount of a payment made by an employing unit to an individual performing service for it, including an amount paid
by an employing unit for insurance or annuities or into a fund to provide for the payment, on account of retirement;
- (3) the amount of a payment on account of sickness or accident disability, or medical or hospitalization expenses in
connection with sickness or accident disability made after December 31, 1954, by an employing unit to or on behalf of
an individual performing service for it after the expiration of six calendar months following the last calendar month
in which the individual performed services for the employing unit;
- (4) the amount of a payment made by an employing unit to or on behalf of an individual performing services for it or the
individual's beneficiary (A) from or to a trust described in 26 U.S.C. 401(a) (Internal Revenue Code) which is exempt
from tax under 26 U.S.C. 501(a) at the time of the payment, unless the payment is made to an individual performing
services for the trust as remuneration for those services and not as a beneficiary of the trust, or (B) under or to an
annuity plan which at the time of the payment meets the requirements of 26 U.S.C. 401(a)(3)-(6);
- (5) the amount of a payment made by an employing unit (without deduction from the remuneration of the individual in its
employ) of the tax imposed upon an individual in its employ under 26 U.S.C. 3101 (Internal Revenue Code) with respect
to service performed after January 1, 1941;
- (6) remuneration paid in a medium other than cash to an individual for service not in the course of the employing unit's
trade or business;
- (7) the amount of a payment, other than vacation or sick pay, made after December 31, 1954, to an individual after the
month in which the individual attains the age of 65, if the individual did not perform services for the employing unit
in the period for which the payment is made;
- (8) dismissal payments after January 1, 1941, which the employing unit is not legally required to make;
- (9) the amount of any payment, including any amount paid by an employer into a fund to provide for any such payment, made
to or on behalf of an employee under a plan or system established by an employer which makes provision for the
employer's employees generally, or for a class or group of the employer's employees, for the purpose of supplementing
- (10) the amount of a payment made to or on behalf of an employee for subsistence while the employee is employed away from
home, but this exemption applies only to that portion of a subsistence payment which does not exceed the actual
expenses of the employee while so employed;
- (11) compensation received for inactive service performed by a member of the Alaska National Guard or Naval Militia;
- (12) the amount of a payment made to or on behalf of an employee or the employee's beneficiary under a cafeteria plan as
defined in 26 U.S.C. 125, if the payment would not be treated as wages under this section without regard to the
- (13) the amount of payment made, or benefit furnished, by the employer under a plan to provide educational assistance to or
for the benefit of an employee if, at the time of the payment or the furnishing, it is reasonable to believe that the
employee will be able to exclude the payment or benefit from income under 26 U.S.C. 127(b).
All content © 2008 by Touch
N' Go/Bright Solutions, Inc.
Note to HTML Version:
This version of the Alaska Statutes is current through December, 2007. The Alaska Statutes were automatically converted to HTML from a plain text format. Every effort has been made to ensure their accuracy, but this can not be guaranteed. If it is critical that the precise terms of the Alaska Statutes be known, it is recommended that more formal sources be consulted. For statutes adopted after the effective date of these statutes, see, Alaska State Legislature
If any errors are found, please e-mail Touch N' Go systems at E-mail. We
hope you find this information useful.