UI Contribution Rates

If you are a private, for-profit employer, your tax rate is based on the contribution rate schedule and your experience rating history. The Contribution Rate Schedule determines the range of contribution rates assigned to all employers each calendar year. The schedule is determined by the ratio of the UI Trust Fund balance to total wages paid in covered employment for the state fiscal year. A higher balance in the UI Trust Fund results in lower Unemployment Insurance rate schedules. 

Contribution Rate Schedules
  I II III IV V VI VII VIII IX X XI

Minimum Ratio of Fund to Total Wages:

 (.0260) (.0245) (.0225) (.0200) (.0170) (.0135) (.0095) (.0075) (.005) (.0025) (...)
Average Tax Rate: 1.37 1.12 1.32 1.52 1.72 1.92 2.12 2.32 2.52 2.72 2.92 3.12
Rate Class Contribution Rates for Eligible Employers
  1     0.0% 0.00% 0.02% 0.22% 0.42% 0.62% 0.82% 1.02% 1.22% 1.42% 1.62%
  2     0.00 0.02 0.22 0.42 0.62 0.82 1.02 1.22 1.42 1.62 1.82
  3     0.02 0.22 0.42 0.62 0.82 1.02 1.22 1.42 1.62 1.82 2.02
  4     0.22 0.42 0.62 0.82 1.02 1.22 1.42 1.62 1.82 2.02 2.22
  5     0.42 0.62 0.82 1.02 1.22 1.42 1.62 1.82 2.02 2.22 2.42
  6     0.62 0.82 1.02 1.22 1.42 1.62 1.82 2.02 2.22 2.42 2.62
  7     0.82 1.02 1.22 1.42 1.62 1.82 2.02 2.22 2.42 2.62 2.82
  8     1.02 1.22 1.42 1.62 1.82 2.02 2.22 2.42 2.62 2.82 3.02
  9     1.22 1.42 1.62 1.82 2.02 2.22 2.42 2.62 2.82 3.02 3.22
  10     1.42 1.62 1.82 2.02 2.22 2.42 2.62 2.82 3.02 3.22 3.42
Rate Class Contribution Rates for Deficit Employers
  1     2.92% 3.12% 3.32% 3.52% 3.72% 3.92% 4.12% 4.32% 4.52% 4.72% 4.92%
  2     3.12 3.32 3.52 3.72 3.92 4.12 4.32 4.52 4.72 4.92 5.12
  3     3.32 3.52 3.72 3.92 4.12 4.32 4.52 4.72 4.92 5.12 5.32
  4     3.52 3.72 3.92 4.12 4.32 4.52 4.72 4.92 5.12 5.32 5.52
  5     3.72 3.92 4.12 4.32 4.52 4.72 4.92 5.12 5.32 5.52 5.72
  6     3.92 4.12 4.32 4.52 4.72 4.92 5.12 5.32 5.52 5.72 5.92
  7     4.12 4.32 4.52 4.72 4.92 5.12 5.32 5.52 5.72 5.92 6.12
  8     4.32 4.52 4.72 4.92 5.12 5.32 5.52 5.72 5.92 6.12 6.12
  9     4.52 4.72 4.92 5.12 5.32 5.52 5.72 5.92 6.12 6.12 6.12
  10     6.12 6.12 6.12 6.12 6.12 6.12 6.12 6.12 6.12 6.12 6.12

2023 Rate Notices

  • The annual Rate Schedule is determined by a ratio of Montana's UI Trust Fund Balance as of October 31 to the total covered wages of experience rated employers during the fiscal year ending September 30. 

    The taxable wage base is set annually at 80% of the average annual wage (rounded to the nearest $100) during the calendar year immediately preceding the most recently completed calendar year.  

    2023 Rate Schedule and Taxable Wage Base

  • New employers are assigned the average contribution rate of employers classified in their industry.  A "new employer" is an employer who has:

    • Not been a covered employer through the entire three prior fiscal years ending September 30, and
    • Paid more in contributions than the benefits charged to their employer account.

    2023 New Employer Rates

  • Once the Rate Schedule is determined for the rate year, experience rated employers are assigned a contribution rate based on their reserve ratio, which is contributions paid minus benefits charged since October 1, 1981, divided by their average annual taxable payroll for the prior three fiscal years ended September 30.  All employers are arranged from the highest positive reserve ratio to the highest negative reserve ratio.  The highest positive reserve ratio is assigned the lowest contribution rate. 

    2023 Rate Notice for Experience Rated Employers

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