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

Montana Code Annotated 2025

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. I Sched. II Sched. III Sched. IV Sched. V
Minimum Ratio of Fund to Total Wages (.0280) (.0260) (.0245) (.0225) (.0200)
Average Tax Rate 0.95 1.12 1.32 1.52 1.72

 

Rate Class Contribution Rates for Eligible Employers
1     0.00%    0.00%     0.00%     0.02%     0.22%    
2     0.00    0.00     0.02     0.22     0.42    
3     0.00    0.02     0.22     0.42     0.62    
4     0.02    0.22     0.42     0.62     0.82    
5     0.22    0.42     0.62     0.82     1.02    
6     0.42    0.62     0.82     1.02     1.22    
7     0.62    0.82     1.02     1.22     1.42    
8     0.82    1.02     1.22     1.42     1.62    
9     1.02    1.22     1.42     1.62     1.82    
10     1.22    1.42     1.62     1.82     2.02    
Rate Class Contribution Rates for Deficit Employers

 

1     2.72    2.92%     3.12%     3.32%     3.52%    
2     2.92    3.12     3.32     3.52     3.72    
3     3.12    3.32     3.52     3.72     3.92    
4     3.32    3.52     3.72     3.92     4.12    
5     3.52    3.72     3.92     4.12     4.32    
6     3.72    3.92     4.12     4.32     4.52    
7     3.92    4.12     4.32     4.52     4.72    
8     4.12    4.32     4.52     4.72     4.92    
9     4.32    4.52     4.72     4.92     5.12    
10     6.12    6.12     6.12     6.12     6.12    

SCHEDULES OF CONTRIBUTION RATES - Part II

Sched. VI Sched. VII Sched. VIII Sched. IX Sched. X Sched. XI Sched. XII
(.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; amd. Sec. 3, Ch. 90, L. 2025.