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United States

Montana

44 of 44 tracked categories have a recorded state source. Last reviewed 2026-08-13.

Verified

Minimum Wage

Verified

$10.85 / hour

Effective January 1, 2026, Montana's minimum wage is $10.85 per hour. No tip credit, meal credit or training-wage credit is permitted.

Effective
2026-01-01
Checked
2026-08-10
Montana Department of Labor and Industry, Employment Standards Division

Overtime

Verified

1.5%

Most employees must receive overtime at one and one-half times their regular rate for actual hours worked over 40 in a seven-day workweek.

Checked
2026-08-10
Montana Department of Labor and Industry, Employment Standards Division

Employee Classification

Verified

An independent contractor must be free from control or direction over performance, both under the contract and in fact, and must be independently engaged in an established trade, occupation, profession, or business; the worker must obtain an ICEC or elect workers' compensation coverage (MCA § 39-71-417).

Checked
2026-08-10
Montana Department of Labor and Industry, Employment Relations Division

Pay Frequency

Verified

An employer may not withhold earned wages longer than 10 business days after the wages become due and payable at the end of the established pay period (MCA § 39-3-204).

Checked
2026-08-10
Montana Department of Labor and Industry, Employment Standards Division

Final Pay

Verified

On discharge or layoff, final wages are due within four hours or by the end of the business day, whichever comes first; after a quit, wages are due by the next regular payday for the separation period or within 15 calendar days, whichever occurs first.

Checked
2026-08-10
Montana Department of Labor and Industry, Employment Standards Division

Pay Stub / Wage Statement

Verified

At every wage payment, the employer must furnish an itemized statement showing deductions from total earnings; a statement is still required when there are no deductions.

Checked
2026-08-10
Montana Department of Labor and Industry, Employment Standards Division

Payroll Deductions

Verified

Deductions are generally allowed only when required by law or for board, lodging, or incidentals supplied for the employee's benefit; employers may not deduct damage, mistakes, lost or stolen equipment, or cash shortages from wages.

Checked
2026-08-10
Montana Department of Labor and Industry, Employment Standards Division

Payment Methods

Verified

Wages must be paid in lawful money or by checks convertible into cash on demand at full face value; electronic funds transfer is allowed only with the employee's written or electronic consent, which the employer must retain (MCA § 39-3-204).

Checked
2026-08-10
Montana Department of Labor and Industry, Employment Standards Division

Meal & Rest Breaks

Verified

Montana does not generally require meal or rest breaks; if an employer provides short rest breaks they are paid, and a meal period may be unpaid only when it lasts at least 30 minutes and the employee is completely relieved of duties.

Checked
2026-08-10
Montana Department of Labor and Industry, Employment Standards Division

Working Time

Verified

Hours worked include time an employee must be on duty, on the employer's premises or at another designated work place, and additional time the employee is required or permitted to work.

Checked
2026-08-10
Montana Department of Labor and Industry, Employment Standards Division

Predictive Scheduling

Verified

No general predictive scheduling requirement for private employers was located in MT's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
MT official publishers

Expense Reimbursement

Verified

No general expense reimbursement requirement for private employers was located in MT's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
MT official publishers

Commissions

Verified

Wages in Montana include any money due an employee from an employer, including commissions, bonuses, tips and gratuities (MCA § 39-3-201).

Checked
2026-08-10
Montana Department of Labor and Industry, Employment Standards Division

Bonuses

Verified

Wages in Montana include any money due an employee from an employer, including commissions, bonuses, tips and gratuities (MCA § 39-3-201).

Checked
2026-08-10
Montana Department of Labor and Industry, Employment Standards Division

Severance

Verified

Montana law does not require private employers to provide severance pay.

Checked
2026-08-10
Montana Department of Labor and Industry, Employment Standards Division

Holiday / Premium Pay

Verified

Montana law does not require holiday or weekend premium pay; overtime is due only when actual hours worked exceed 40 in the workweek unless a policy or agreement provides more.

Checked
2026-08-10
Montana Department of Labor and Industry, Employment Standards Division

Prevailing Wage

Verified

Montana public works contracts exceeding $25,000 that are let by the state or a political subdivision require covered workers to receive the applicable standard prevailing rate of wages, including fringe benefits.

Checked
2026-08-10
Montana Department of Labor and Industry, Employment Standards Division

Paid Sick Leave

Verified

Montana law does not require private employers to provide sick leave, paid time off or other paid leave benefits.

Checked
2026-08-10
Montana Department of Labor and Industry, Employment Standards Division

Paid Family & Medical Leave

Verified

No general paid family medical leave requirement for private employers was located in MT's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
MT official publishers

Other Statutory Leaves

Verified

A member ordered to state military duty is entitled to a leave of absence for the duty period, and the leave may not be deducted from accrued sick, vacation, military, or other leave unless the member chooses the deduction (MCA § 10-1-1006).

Checked
2026-08-10
Montana Legislative Services Division

State Income Tax

Verified

5.65%

Beginning January 1, 2026, Montana wage-withholding tables reflect a 4.7% lower bracket and a highest marginal rate of 5.65%.

Effective
2026-01-01
Checked
2026-08-10
Montana Department of Revenue

State Withholding Forms

Verified

A newly hired employee must complete Form MW-4. If the employee claims a line 5 withholding exemption, the employer must file the form through TAP by the last day of the payroll period in which it was received and must retain a copy.

Checked
2026-08-10
Montana Department of Revenue

Supplemental Wages

Verified

5%

For supplemental wages paid separately from regular wages, an employer may use a flat Montana withholding rate of 5%.

Effective
2024-01-01
Checked
2026-08-10
Montana Department of Revenue

Multi-State Taxation

Verified

Employers generally withhold Montana tax from wages for services performed in Montana; qualifying North Dakota residents may claim reciprocity on Form MW-4, and qualifying nonresidents working fewer than 30 days may be exempt subject to statutory occupation and compensation exceptions.

Checked
2026-08-10
Montana Department of Revenue

Local Taxation

Verified

No general local taxation requirement for private employers was located in MT's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
MT official publishers

State Unemployment (SUI)

Verified

Wage base $47,300

For 2026, Montana's unemployment-insurance taxable wage base is $47,300 and the contribution schedule is Schedule I; each private for-profit employer's rate depends on its experience-rating history.

Effective
2026-01-01
Checked
2026-08-10
Montana Department of Labor and Industry, Unemployment Insurance Division

Disability Insurance (SDI/TDI)

Verified

No general disability insurance requirement for private employers was located in MT's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
MT official publishers

Workers' Compensation

Verified

With limited statutory exceptions, Montana employers must provide workers' compensation coverage for full-time, part-time, seasonal, and occasional employees.

Checked
2026-08-10
Montana Department of Labor and Industry, Employment Relations Division

Tax Deposit Frequency

Verified

Annual withholding of $1,199 or less is due by January 31; $1,200 through $11,999 is due monthly by the 15th of the following month; $12,000 or more follows the accelerated federal payday schedule. New accounts begin on a monthly schedule.

Checked
2026-08-10
Montana Department of Revenue

State Payroll Returns

Verified

For every year a Montana withholding account remains open, the employer must file Form MW-3 and include each Montana-wage Form W-2 and each Form 1099 that reports Montana withholding.

Checked
2026-08-10
Montana Department of Revenue

Year-End Reporting

Verified

Form MW-3, each Form W-2 reporting Montana wages whether or not tax was withheld, and each Form 1099 with Montana withholding are due January 31.

Checked
2026-08-10
Montana Department of Revenue

New Hire Reporting

Verified

A Montana employer must report a newly hired employee within 20 days; an employee returning after more than 60 consecutive days without pay is treated as a reportable rehire (MCA § 40-5-922).

Checked
2026-08-10
Montana Department of Public Health and Human Services, Child Support Services Division

Garnishments

Verified

25%

Ordinary weekly garnishment may not exceed the lesser of 25% of disposable earnings or the amount by which disposable earnings exceed 30 times the federal minimum hourly wage (MCA § 25-13-614).

Checked
2026-08-10
Montana Legislative Services Division

Pay Equity

Verified

It is unlawful for a public or private employer to employ women for compensation less than that paid to men for equivalent service or for the same amount or class of work or labor in the same industry or place of employment (MCA § 39-3-104).

Checked
2026-08-10
Montana Legislative Services Division

Pay Transparency

Verified

No general pay transparency requirement for private employers was located in MT's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
MT official publishers

Salary History Ban

Verified

No general salary history requirement for private employers was located in MT's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
MT official publishers

Wage Theft & Notices

Verified

110%

An employer violating Montana wage-payment law must pay the full wages due and may be assessed a penalty payable to the employee of up to 110% of the unpaid wages (MCA § 39-3-206).

Checked
2026-08-10
Montana Legislative Services Division

Workplace Posters

Verified

Every employer employing workers subject to Montana's minimum-wage provisions must post and keep posted the prescribed minimum-wage notice in conspicuous places.

Checked
2026-08-10
Montana Department of Labor and Industry, Employment Standards Division

Child Labor

Verified

A minor who is 14 or 15 years old may not be employed more than 3 hours on a school day, 18 hours in a school week, 8 hours on a nonschool day, or 40 hours in a nonschool week (MCA § 41-2-115).

Checked
2026-08-10
Montana Department of Labor and Industry, Employment Standards Division

E-Verify

Verified

Before a new employee begins work, a Montana employer must verify lawful employment status using either Form I-9 documentation or E-Verify.

Effective
2025-07-01
Checked
2026-08-10
Montana Department of Labor and Industry

Employer Registration

Verified

An employer paying wages for services performed in Montana must maintain a Montana withholding account and remit Montana wage withholding on behalf of employees.

Checked
2026-08-10
Montana Department of Revenue

Payroll Recordkeeping

Verified

Payroll records must include employee identifying data, workweek start, pay rate and period, daily and weekly hours, straight-time and overtime earnings, additions and deductions, total wages, and payment date and covered period.

Checked
2026-08-10
Montana Department of Labor and Industry, Employment Standards Division

Penalties & Interest

Verified

10.25%

Late withholding payments are subject to a 1.5% monthly penalty up to 15% of tax due; for 2026, outstanding taxes in the 'all other taxes' category bear 10.25% annual interest computed daily.

Effective
2026-01-01
Checked
2026-08-10
Montana Department of Revenue

Statute of Limitations

Verified

An employee must file a wage complaint within 180 days of default or delay and may generally recover two years of wages and penalties, extended to three years when the employer engaged in repeated violations (MCA § 39-3-207).

Checked
2026-08-10
Montana Legislative Services Division

Official sources

No agency portal recorded for this jurisdiction yet.

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