The determination imposes a total 4.10 percent contribution rate for 1996 per AS 23.20.290 . Petitioner withdrew explaining there was no disagreement with the figures used for the calculation.
Petitioner still remains uncomfortable with statutory formulas that penalize seasonal businesses.
Statutory formulas vary unemployment insurance contribution rates in an attempt to reflect industry-wide payroll fluctuations. The goal is to have those industries whose employees more frequently receive unemployment insurance benefits share a proportionate burden of benefit costs. Such prorating tends to increase the contribution rates of seasonal industries whose payrolls fluctuate during the year compared to industries whose payrolls maintain a steady employment level. This matter has been reviewed, and Petitioner's motion to withdraw the appeal is granted. Dated and Mailed in Anchorage, Alaska, on January 10, 1996.