Montana 2024 Tax Rates

Withholding Method

: Formula

• Withholding Tax Tables

Supplemental Wage / Bonus Rate

: 5% for 2024

Register as an employer on the Montana Employment Development website

Employee's Withholding Tax Exemption Certificate

: MW-4

Montana Wage Base

: $43,000 for 2024

Montana SUI rates range from

: 0.13% to 6.3% for 2024

Montana Administrative Fund Tax (AFT)

: Eligible class 1 and 2 employers is 0.13%. All other employers is 0.18%

Montana new employer rate

: 1% to 2.2% for 2024

Get your unemployment insurance rate: Montana UI agency website

None

None

None

Montana Minimum Wage with gross annual sales of more than $110,000

: $10.30 per hour, since 2024

Montana Minimum Wage with gross annual sales less than $110,000 and not covered by the Fair Labor Standards Act

: $4.00 per hour

• If an individual employee is producing or moving goods between states or otherwise covered by the federal Fair Labor Standards Act, that employee must be paid the greater of either the federal minimum wage or Montana's minimum wage.

Montana Termination Pay

:

• Employee is fired — pay immediately (within four hours or end of the business day, whichever occurs first)
• Employee quits — pay next regular pay day for the period in which the employee was separated, or 15 days, whichever occurs first

New Hire Reporting Program
P.O. Box 8013
Helena, MT 59607-8013

Phone: 888-866-0327

Fax: 406-444-0745

State of Montana
Department of Public Health & Human Services
Child Support Enforcement Division
Wage Withholding Unit
PO Box 8001
Helena, MT 59604-8001

Phone: 406-442-7278

North Dakota