1. MCA Contents
  2. TITLE 39
  3. CHAPTER 51
  4. Part 12
  5. 39-51-1218 Rate schedules

Montana Code Annotated 2023

TITLE 39. LABOR

CHAPTER 51. UNEMPLOYMENT INSURANCE

Part 12. Employer Classification and Experience Rating

Rate Schedules

39-51-1218. Rate schedules.

SCHEDULES OF CONTRIBUTION RATES - Part I

  Sched. Sched. Sched. Sched.
  I II III IV
Minimum Ratio of Fund to Total Wages (.0260) (.0245) (.0225) (.0200)
Average Tax Rate 1.12 1.32 1.52 1.72
Rate Class Contribution Rates for Eligible Employers
1 0.00% 0.00% 0.02% 0.22%
2 0.00 0.02 0.22 0.42
3 0.02 0.22 0.42 0.62
4 0.22 0.42 0.62 0.82
5 0.42 0.62 0.82 1.02
6 0.62 0.82 1.02 1.22
7 0.82 1.02 1.22 1.42
8 1.02 1.22 1.42 1.62
9 1.22 1.42 1.62 1.82
10 1.42 1.62 1.82 2.02
Rate Class Contribution Rates for Deficit Employers
1 2.92% 3.12% 3.32% 3.52%
2 3.12 3.32 3.52 3.72
3 3.32 3.52 3.72 3.92
4 3.52 3.72 3.92 4.12
5 3.72 3.92 4.12 4.32
6 3.92 4.12 4.32 4.52
7 4.12 4.32 4.52 4.72
8 4.32 4.52 4.72 4.92
9 4.52 4.72 4.92 5.12
10 6.12 6.12 6.12 6.12

SCHEDULES OF CONTRIBUTION RATES - Part II

Sched. Sched. Sched. Sched. Sched. Sched. Sched.
V VI VII VIII IX X XI
(.0170) (.0135) (.0095) (.0075) (.0050) (.0025) (....)
1.92 2.12 2.32 2.52 2.72 2.92 3.12

Contribution Rates for Eligible Employers

0.42% 0.62% 0.82% 1.02% 1.22% 1.42% 1.62%
0.62 0.82 1.02 1.22 1.42 1.62 1.82
0.82 1.02 1.22 1.42 1.62 1.82 2.02
1.02 1.22 1.42 1.62 1.82 2.02 2.22
1.22 1.42 1.62 1.82 2.02 2.22 2.42
1.42 1.62 1.82 2.02 2.22 2.42 2.62
1.62 1.82 2.02 2.22 2.42 2.62 2.82
1.82 2.02 2.22 2.42 2.62 2.82 3.02
2.02 2.22 2.42 2.62 2.82 3.02 3.22
2.22 2.42 2.62 2.82 3.02 3.22 3.42

Contribution Rates for Deficit Employers

3.72% 3.92% 4.12% 4.32% 4.52% 4.72% 4.92%
3.92 4.12 4.32 4.52 4.72 4.92 5.12
4.12 4.32 4.52 4.72 4.92 5.12 5.32
4.32 4.52 4.72 4.92 5.12 5.32 5.52
4.52 4.72 4.92 5.12 5.32 5.52 5.72
4.72 4.92 5.12 5.32 5.52 5.72 5.92
4.92 5.12 5.32 5.52 5.72 5.92 6.12
5.12 5.32 5.52 5.72 5.92 6.12 6.12
5.32 5.52 5.72 5.92 6.12 6.12 6.12
6.12 6.12 6.12 6.12 6.12 6.12 6.12

History: En. Sec. 15, Ch. 685, L. 1979; amd. Sec. 5, Ch. 371, L. 1985; amd. Sec. 26, Ch. 373, L. 1991; amd. Sec. 4, Ch. 399, L. 1999; amd. Sec. 1, Ch. 432, L. 2003; amd. Sec. 8, Ch. 466, L. 2005; amd. Sec. 11, Ch. 52, L. 2007; amd. Sec. 5, Ch. 362, L. 2007.