Montana State Tax Information
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Montana Department of Labor and Industry
Withholding Requirements:
- Register as employer by filing Form UI/R-1 (Employer Registration) or online by clicking here
- Employee's Withholding Allowance Certificate - Federal W-4
- Withholding Method = formula
- Supplemental Rate = Withhold at 6% or add to regular wages for current or preceding payroll period and withhold on total.
Local Taxes:
None
State Unemployment Insurance (SUI):
Wage base is $27,000 for 2012
Contribution rates range from 1.00% to 6.30%
New government employers rate ranges from 0.06% to 1.5%
New agricultural, forestry, and fishing employers use 2.68%
New mining employers use 2.28%
New construction employers use 3.18%
New manufacturing employers use 2.08%
New transportation, communications, and public utilities employers use 1.98%
New wholesale trade employers use 1.78%
New retail trade employers use 1.78%
New finance, insurance, and real estate employers use 1.68%
New services employers use 1.98%
Non-classifiable new employers use 3.18%
These rates include a .18% Administrative Fund tax.
State Disability Insurance (SDI):
None
State Labor Laws:
Minimum wage - $7.65 per hour effective 1/1/12.
Termination Pay - Fired - at once. Quit - next regular pay day for the period in which the employee was separated, or 15 days, whichever occurs first.
New Hire Reporting:
Employers must report hiring, rehiring, and return to work within 20 days on Form W-4, New Hire Report or by telephone to:
New Hire Reporting Program
P.O. Box 8013
Helena, Mt 59607-8013
888-866-0327
To report online click here
Remit Withholding for Child Support to:
Child Support Enforcement Division
Department of Social and Rehabilitation Services
3075 North Montana Avenue, Suite 112
PO Box 202943
Helena, MT 59620-2943
406-442-7278
To report online click here
Reciprocal States:
North Dakota
For paycheck calculation visit the Montana Paycheck Calculator of PaycheckCity.
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