History: En. Sec. 1, Ch. 664, L. 1987; amd. Sec. 57, Ch. 83, L. 1989; amd. Sec. 43, Ch. 613, L. 1989; amd. Sec. 14, Ch. 4, Sp. L. May 1990; amd. Sec. 14, Ch. 630, L. 1993; amd. Sec. 2, Ch. 637, L. 1993; amd. Sec. 2, Ch. 172, L. 1995; amd. Sec. 1, Ch. 246, L. 1995; amd. Sec. 48, Ch. 509, L. 1995; amd. Sec. 6, Ch. 572, L. 1995; amd. Sec. 26, Ch. 276, L. 1997; amd. Sec. 31, Ch. 491, L. 1997.
39-71-2501.
(1) "Department" means the department of revenue provided for in 2-15-1301.
(2) "Domestic or household service" means employment of persons other than members of the household for the purpose of tending to the aid and comfort of the employer or members of the employer's family, including but not limited to housecleaning and yard work, but does not include employment beyond the scope of normal household or domestic duties, such as home health care or domiciliary care.
(3) "Employee" includes:
(a) an officer, employee, or elected public official of the United States, the state of Montana, or any political subdivision of the United States or the state of Montana or any agency or instrumentality of the United States, the state of Montana, or a political subdivision of the United States or the state of Montana;
(b) an officer of a corporation;
(c) any individual who performs services for another individual or organization having the right to control the employee as to the services to be performed and as to the manner of performance; and
(d) all classes, grades, or types of employees, including minors and aliens, superintendents, managers, and other supervisory personnel.
(4) (a) "Employer" means:
(i) the person for whom an individual performs or performed any service, of whatever nature, as an employee of the person;
(ii) a person who pays $1,000 or more in wages within the current calendar year;
(iii) a person who pays $1,000 or more in cash for domestic service in any quarter during the current calendar year; or
(iv) any individual or organization, including state government and any of its political subdivision or instrumentalities, partnership, association, trust, estate, joint-stock company, insurance company, limited liability company or a limited liability partnership that has filed or registered with the secretary of state, corporation, whether domestic or foreign, or the receiver, trustee in bankruptcy, trustee or the trustee's successor, or legal representative of a deceased person that has or had in its employ one or more individuals performing services for it within this state.
(b) Any person found to be an employer under Title 39, chapter 51, for unemployment insurance purposes is considered an employer for old fund liability tax purposes.
(5) "Federal workers' compensation legislation" means federal legislation that provides an employee with compensation or remuneration for accidental injury or death. This legislation includes but is not limited to the Federal Employers' Liability Act, the Federal Employees' Compensation Act, and the Defense Base Act.
(6) "Ongoing activities" means obligations or occurrences that are continuous, rather than intermittent or occasional, that exist for a definite period of time during the year, or that are intended to cover or apply to successive and similar obligations or occurrences.
(7) "Publicly traded limited partnership" means a business entity that issues shares or similar ownership interests that are sold or purchased by persons through certified stockbrokers or licensed traders on a public exchange recognized by the securities exchange commission.
(8) "State fund" means the state compensation insurance fund.
(9) "Tax" or "old fund liability tax" means the workers' compensation old fund liability tax provided for in 39-71-2503, created to address the unfunded liability for claims for injuries resulting from accidents that occurred before July 1, 1990.
(10) (a) "Wages" means all remuneration for services performed in the state of Montana by an employee for an employer, including the cash value of all remuneration paid in any medium other than cash. The term includes but is not limited to the following:
(i) commissions, bonuses, and remuneration paid for overtime work, holidays, vacations, and sickness periods;
(ii) severance or continuation pay, back pay, and any similar pay made for or in regard to previous service by the employee for the employer, other than retirement or pension benefits from a qualified plan; and
(iii) tips or other gratuities received by the employee, to the extent that the tips or gratuities are documented by the employee to the employer for tax purposes.
(b) The term "wages" does not include:
(i) the amount of any payment made by the employer for employees, if the payment was made for:
(A) retirement or pension pursuant to a qualified plan as defined under the provisions of the Internal Revenue Code;
(B) sickness or accident disability under a workers' compensation policy;
(C) medical or hospitalization expenses in connection with sickness or accident disability, including health insurance for the employee or the employee's immediate family; or
(D) death, including life insurance for the employee or the employee's immediate family;
(ii) compensation in the form of meals and lodging, provided the compensation is not includable in gross income for state individual income tax purposes;
(iii) distributions from a multiple employer welfare arrangement, as defined in 29 U.S.C. 1002, to a qualified individual employee;
(iv) payments that may not be taxed under federal law; or
(v) wages or compensation for services performed by Montana residents outside the borders of the state of Montana. 
