Workers' Compensation Laws

Employers with one or more employees must have workers’ compensation insurance.
Sole proprietors, partners, executive officers in a nonprofit corporation, members in a member-managed LLC, part-time babysitters, non-commercial cleaners, harvest help and similar part-time/transient help, sports officials for amateur events, contract entertainers, commercial fishers, and taxi drivers whose compensation is by contractual arrangement are exempt. Executive officers in a for-profit corporation may choose to exclude themselves.
Purchased from a commercial carrier or through Alaska’s state-administered fund. Approved businesses may self-insure.


• Exclusion form – 08-4712 – Inclusion – Up the the Insurance Carrier on how to document the file

Payroll Limitations for Owners Officers

As of 1/1/2018

  • Executive Officer annual – Minimum $26,000, Maximum $109,200.
  • Partner annual limitation – $34,800.
  • LLC Member annual limitation -$34,800
  • Sole Proprietor annual limitation – $34,800

Exemption Rules

Sole Proprietor: Excluded – can elect to be covered.
Partners: Excluded – can elect to be covered.
Corporate Officers: For profit corporate officers are included but can elect to be excluded / nonprofit corporate officers are excluded/can elect to be included.
LLC Members: Members in a member managed LLC are excluded/can elect to be included

Wage Reporting

Quarterly wage reporting guidelines

  • Complete form and make checks payable to: Alaska Department of Labor and Workforce Development. Quarterly reports can also be filed online.

Quarterly wage Form

  • TQ0IC

Quarterly Wage Reporting Website


Exemption form


Quarterly tax form