8 AAC 85.400 - Adjustments and refunds

(a) An employee whose employer deducts and pays contributions on more of the employee's wages than are subject to deduction must apply to the employer for a refund. If a refund cannot be obtained from an employer, the employee may request assistance from the department. An employer who pays more contributions than are due is entitled to a refund or credit against future contributions if the employer certifies to the director by affidavit that the employee's share has been refunded to the employee.

(b) An employee who, in the employ of two or more employers, earns wages in one calendar year totaling more than the wages subject to contributions, is entitled to a refund of the excess contributions deducted from the employee's wages if

(1) the employee submits a refund application to the department, on a form provided by the director, during the calendar year immediately following the calendar year in which the deductions are made; or

(2) the employee was not provided with sufficient notification of department regulation as prescribed under AS 23.20.335; a refund may be granted for any wages the department has on file.

(c) An overpayment of less than $5 in employee or employer contributions will not be refunded.

Notes

8 AAC 85.400

Eff. 11/7/80, Register 76; am 3/27/82, Register 81; am 5/23/2003, Register 166; am 7/19/2019, Register 231, July 2019

Authority:AS 23.20.045

AS 23.20.165

AS 23.20.225