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

2024 Rate Explanation

  • 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.  

    2024 Rate Schedule and Taxable Wage Base

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