Welcome to the Contributions Bureau
The Contributions Bureau handles the employer tax side of the unemployment insurance program. It is responsible for registering employers for unemployment insurance coverage, processing completed quarterly reports and payments, enforcing compliance, and responding to questions about UI tax requirements.
Register Employers for Unemployment Insurance – provide registration forms and information, and assign account numbers to new employers or employers who change their business entity. Review information from a variety of sources to determine if a business is subject to UI, and investigate businesses if a worker files a claim and wages are not reported for periods the claimant worked.
Account Maintenance – update employer demographics, such as changes to address, telephone numbers, corporate officers, and inactivate accounts when a business no longer employs.
Assign Employer’s UI Contribution Rate –assign contribution rate to new employers, determine experience rating record transfers for successor employers, calculate annual rates for all experience rated employers, and resolve or process rate appeals.
Quarterly Report and Payment Processing – mail quarterly reports to employers, process original and amended reports and payments received from employers. Capture employee wage information for use in claims processing and resolve discrepancies on incomplete or inaccurate wage or tax reporting.
Cashiering and Accounting – prepare deposits and reconcile deposits with payments posted on employer accounts in UI computer system.
Collection of Delinquent Reports and Accounts Receivable – send notices to employers who failed to file quarterly reports, send statements to employers who underpaid UI taxes, establish payment plans, and take other steps including, but not limited to, subpoenas and liens to collect delinquent reports or tax due.
Conduct Employer Payroll Audits – conduct audits of employers’ records to confirm wages are properly reported to UI.
Employer Education – participate in Assistance for Business Clinics and utilize other forums to educate employers on unemployment insurance requirements.
FUTA Certification – Provide Montana employer’s UI wages reported and contributions paid to IRS for cross matching with employer’s federal form 940 (FUTA). Provide manual certification to employers upon request.
