Montana
44 of 44 tracked categories have a recorded state source. Last reviewed 2026-08-13.
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
Overtime
Verified1.5%
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
Employee Classification
VerifiedAn 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
Pay Frequency
VerifiedAn 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
Final Pay
VerifiedOn 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
Pay Stub / Wage Statement
VerifiedAt 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
Payroll Deductions
VerifiedDeductions 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
Payment Methods
VerifiedWages 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
Meal & Rest Breaks
VerifiedMontana 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
Working Time
VerifiedHours 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
Predictive Scheduling
VerifiedNo 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
Expense Reimbursement
VerifiedNo 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
Commissions
VerifiedWages 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
Bonuses
VerifiedWages 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
Severance
VerifiedMontana law does not require private employers to provide severance pay.
- Checked
- 2026-08-10
Holiday / Premium Pay
VerifiedMontana 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
Prevailing Wage
VerifiedMontana 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
Paid Sick Leave
VerifiedMontana law does not require private employers to provide sick leave, paid time off or other paid leave benefits.
- Checked
- 2026-08-10
Paid Family & Medical Leave
VerifiedNo 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
Other Statutory Leaves
VerifiedA 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
State Income Tax
Verified5.65%
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
State Withholding Forms
VerifiedA 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
Supplemental Wages
Verified5%
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
Multi-State Taxation
VerifiedEmployers 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
Local Taxation
VerifiedNo 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
State Unemployment (SUI)
VerifiedWage 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
Disability Insurance (SDI/TDI)
VerifiedNo 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
Workers' Compensation
VerifiedWith limited statutory exceptions, Montana employers must provide workers' compensation coverage for full-time, part-time, seasonal, and occasional employees.
- Checked
- 2026-08-10
Tax Deposit Frequency
VerifiedAnnual 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
State Payroll Returns
VerifiedFor 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
Year-End Reporting
VerifiedForm 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
New Hire Reporting
VerifiedA 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
Garnishments
Verified25%
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
Pay Equity
VerifiedIt 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
Pay Transparency
VerifiedNo 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
Salary History Ban
VerifiedNo 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
Wage Theft & Notices
Verified110%
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
Workplace Posters
VerifiedEvery 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
Child Labor
VerifiedA 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
E-Verify
VerifiedBefore 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
Employer Registration
VerifiedAn 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
Payroll Recordkeeping
VerifiedPayroll 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
Penalties & Interest
Verified10.25%
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
Statute of Limitations
VerifiedAn 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
Official sources
No agency portal recorded for this jurisdiction yet.
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