Employer and Member Contribution Rates

Each of the MPERA-administered retirement systems has specific contribution rates for employers and employees. Scroll down for rates

IMPORTANT - PERS employer and HPORS member contribution rates increase with the first July 2016 payroll report filed with MPERA.

Remember, you must report each payroll according to the “regularly occurring payday” originally provided to MPERA. Changes to this schedule are only allowed for extenuating circumstances. This is especially important this fiscal year end with the changing of employer and employee contribution rates. “The required contribution rate is the rate in effect at the time the employees are paid, and not the contribution rate in effect when the compensation was earned.” See ARM 2.43.2114.

Varying from your regular reporting schedule can affect your employees' service credit and membership service resulting in a negative impact to your employees' benefit at retirement. It also has an unfavorable impact on the plan's unfunded liability when correct contributions are not paid. Therefore, if your employees receive their paycheck in July, reporting July's payroll in June does not change the employer's obligation to withhold and submit contributions at the new rates.

Contact us at 444-5452 or 444-9171 for payroll reporting questions.

Public Employees' Retirement System (PERS) Effective July 1, 2016
In Fiscal Year 2017, the employer contribution rate increases 0.1% for all employers. This additional employer contribution rate increases 0.1% every year from fiscal year 2014 through fiscal year 2024.
Central Payroll and Montana University System (MUS)
State and MUS contribution rate 6.90%
Employer additional contribution rate 1.57%
Total 8.47%
City, County and Other Agency
Local Govt Contribution Rate 6.80%
ER additional contribution rate (paid by employer) 1.57%
Total Contribution for Local Governments Employers 8.37%
State Contribution for Local Governments 0.10%
Total 8.47%
School Districts and High Schools
School District Contribution Rate 6.80%
Employer additional contribution rate (paid by employer) 1.30%
Total Contribution for School District Employers 8.10%
Employer additional contribution rate (paid by the state) 0.27%
State Contribution for School Districts 0.10%
Total 8.47%
Member Rate
Employee Contribution Rate for all members 7.90%

Highway Patrol Officers' Retirement System (HPORS) Effective July 1, 2016
Employer (Department of Justice)
Same source as compensation 28.15%
General fund contribution rate 10.18%
Total ER contribution rate 38.33%
Member - increases 1% per year through fiscal year 2017.
Employee Contribution Rate hired prior 7/1/1997 13.00%
Employee Contribution Rate on or after 7/1/1997 or Elected GABA 13.05%

Contribution rates for the following systems will be the same for Fiscal Year 2017:

Sheriffs' Retirement System (SRS)
Employer 10.115%
Member 9.245%

Judges' Retirement System (JRS)
Employer 25.81%
Member 7.00%

Game Wardens' and Peace Officers' Retirement System (GWPORS)
Employer 9.00%
Member 10.56%

Municipal Police Officers' Retirement System (MPORS)
State
29.37%
Employer
14.41%
Member
Hired after 6/30/75 & prior to 7/1/79 7.00%
Hired after 6/30/79 & prior to 7/1/97 8.50%
Hired on or after 7/1/97 & all previous hires electing GABA 9.00%

Firefighters' Unified Retirement System (FURS)
State 32.61%
Employer 14.36%
Member
Hired prior to 7/1/97 9.50%
Hired after 6/30/97 & all previous hires electing GABA 10.70%

VFCA Contribution Rates
State
5.0% of fire insurance premium taxes collected on certain fire risks.

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