2025 YEAR END
Withholding
Withholding requirements
Employees must complete Form MW-4, the Montana Employee’s Withholding and Exemption Certificate, Employee’s Withholding Allowance Certificate.
Supplemental rate
The supplemental rate is 5% 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
$45,100
Contributions
- Experienced Employers: Rates range from 0.00% to 6.12%, depending on the employer’s experience rating and the state’s contribution rate schedule.
- New Employers: Rates range from 1.00% to 2.00%, depending on the industry.
- Administrative Surcharge: An additional 0.18% applies to all employers.
The SUI rates are based on a table.
More information
Rate Schedule System
- Montana uses a rate class system based on the employer’s experience and the UI Trust Fund balance.
- There are 11 rate schedules, and each schedule assigns different rates to employers based on their classification (eligible or deficit).
- The higher the Trust Fund balance, the lower the rate schedule applied statewide.
Labor
Minimum wage
$10.55
Termination Pay
If an employee is fired or laid off:
- All wages owed (including accrued vacation) must be paid immediately—within 4 hours or by the end of the business day, whichever comes first.
- Exception: If the employer has a pre-existing written policy, payment may be delayed but not beyond the next regular payday or 15 days, whichever is sooner.
If an employee quits:
- Wages must be paid by the next regular payday for the period in which the separation occurred, or within 15 calendar days, whichever comes first.
More information
- Employers cannot withhold wages for damages, shortages, or mistakes unless it’s for room, board, or incidentals agreed upon in writing.
- If wages are unlawfully withheld, employees may recover up to 110% in liquidated damages.
New Hire Filing
Reporting deadline
With in 20 days of hiring, rehiring, or returning to work
Reporting online
Reporting by mail
Montana New Hire Reporting
P.O. Box 8013
Helena, MT 59604-8013
By Fax:
Toll-Free Fax: 1-888-272-1990
Local Fax: 406-444-0745
New hire reporting form
Child Support
Online payments
More information
Montana Child Support Services Division
ATTN: TAPP
P.O. Box 8001
Helena, MT 59604-8001
Additional Contact Info
- Phone: 1-800-346-5437 (for general child support inquiries)
- CSSD Website: https://dphhs.mt.gov/cssd/index
Other
New employer registration
Local taxes
N/A
Reciprocal states
North Dakota
Disability insurance
N/A
Helpful links
Last Updated
09/23/2025
States
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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