Montana Payroll Tax and Labor Laws

Get your Montana State Tax ID Number 

Click HERE to obtain State Tax ID  

Click HERE to obtain State Unemployment Tax ID  

Montana Wage and Hour Laws 

Minimum Wage 

Montana’s current minimum wage is $10.30 per hour.   For more information on Montana’s minimum wage law, please click HERE.  

Overtime 

Montana’s overtime laws require covered employers to pay employees a rate of one and one half their regular rate of pay for all time worked over 40 hours in a seven-day workweek.   

For more information on Montana’s overtime law and exceptions, please click HERE.  

Pay Frequency 

Montana pay frequency law requires employers to pay employees earned wages within 10 business days after wages are due and payable.   

For more information on Montana’s wage and hour laws, please click HERE.  

Montana Unemployment

Taxable Wage Base ($000s):                                       $43,500      

New Employer Rate (% Taxable Wages):     1.0%-2.20% (rates vary by industry) 

Employee Tax Rate (% Taxable Wages):                     None 

Montana Income Tax Withholding 

Montana requires employers to withhold state income tax from employees' wages and remit the amounts withheld to the Department of Revenue.  

Every employer in Montana that pays wages must withhold the state tax. Nonresident employers must withhold tax from wages paid for service provided within Montana.  

Montana State Resources 

Montana Department of Revenue  

Montana Department of Labor & Industry  

Montana SUI Rate  

SurePayroll, Inc. and its subsidiaries assume no liability and make no warranties on or for the information contained on these state payroll pages. The information presented is intended for reference only and is neither tax nor legal advice. Consult a professional tax, legal or other advisor to verify this information and determine if and/or how it may apply to your particular situation.  

This website contains articles posted for informational and educational value. SurePayroll is not responsible for information contained within any of these materials. Any opinions expressed within materials are not necessarily the opinion of, or supported by, SurePayroll. The information in these materials should not be considered legal or accounting advice, and it should not substitute for legal, accounting, and other professional advice where the facts and circumstances warrant. If you require legal or accounting advice or need other professional assistance, you should always consult your licensed attorney, accountant or other tax professional to discuss your particular facts, circumstances and business needs.  

Revised 1/1/2024