Montana

Withholding

Withholding requirements

Employees must fill out Form W-4, Employee’s Withholding Allowance Certificate.

Supplemental rate

The supplemental rate is 6% and should be added to regular wages for the current or preceding payroll period and withheld on the total.

State Unemployment Insurance (SUI)

Wage base

$33,000
There is an additional Administrative Fund Tax (AFT) of 0.18%.

Contribuitions

Contribution rates follow Schedule I for 2019 with rates ranging from 0.0% to 6.12%.
New employer SUI rates will vary based on business classification.
Agriculture, Forestry, Hunting and Fishing: 1.70% + 0.18% = 1.58%
Construction: 2.70% + 0.18% = 2.58%
Finance, Insurance and Real Estate: 1.00% + 0.18% = 1.18%
Manufacturing: 1.40% + 0.18% = 1.28%
Mining: 1.50% + 0.18% = 1.28%
Retail Trade: 1.00% + 0.18% = 1.18%
Services: 1.20% + 0.18% = 1.18%
Utilities, Transportation, and Warehousing: 1.10% + 0.18% = 1.18%
Wholesale Trade: 1.00% + 0.18% = 1.18%
Unclassified Establishments (employers that have not provided the Department with enough information for a classification to be assigned): 2.70% + 0.18% = 2.58%

Labor

Minimum wage

$8.50

Termination Pay

If fired, you must pay the employee immediately. If the employee quits, pay them the next regular payday for the period or within 15 days, whichever comes first.

More information

New Hire Filing

Reporting deadline

With in 20 days of hiring, rehiring, or returning to work

Reporting by mail

Montana New Hire Reporting
P.O. Box 8013
Helena, MT 59604-8013

Child Support

More information

Montana CSED
ATTN: TAPP
P. O. Box 8001
Helena, MT 59601

Other

New employer registration

Local taxes

N/A

Reciprocal states

North Dakota

Disability insurance

N/A

Helpful links

Unemployment Insurance Services: https://uieservices.mt.gov/
Department of Revenue: https://revenue.mt.gov/
Department of Labor and Industry: http://www.dli.mt.gov/

Last Updated

05/01/2019

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The information provided here should not be considered legal or accounting advice nor should it substitute for legal, accounting, and other professional advice. If you require legal or accounting advice, you should always consult your licensed attorney, accountant, or other professional to discuss the facts of your particular situation.

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