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Contribution Rates

Public Employees' Retirement System (PERS) Effective July 1, 2018 , 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 1.77%
TOTAL 8.67%
 
City, County and Other Agency
Local Govt Contribution Rate 6.80%
ER additional contribution rate (paid by employer) 1.77%
Total Contribution for Local Governments Employers 8.57%
State Contribution for Local Governments 0.10%
TOTAL 8.67%
 
School Districts and High Schools
School District Contribution Rate 6.80%
Employer additional contribution rate (paid by employer) 1.50%
Total Contribution for School District Employers 8.30%
Employer additional contribution rate (paid by the state) 0.27%
State Contribution for School Districts 0.10%
TOTAL 8.67%
 
Member Rate
Employee Contribution Rate for all members 7.90%

 


Contribution rates for SRS will be the same for Fiscal Year 2018.
Sheriffs' Retirement System (SRS)
Employer 13.115%
Member 10.495%

Contribution rates for the JRS will be the same for Fiscal Year 2018.
Judges' Retirement System (JRS)
Employer 25.81%
Member 7.00%

Contribution rates for the GWPORS will be the same for Fiscal Year 2018.
Game Wardens' and Peace Officers' Retirement System (GWPORS)
Employer 9.00%
Member 10.56%

Contribution rates for the HPORS will be the same for Fiscal Year 2018.
Highway Patrol Officers' Retirement System (HPORS)
Employer (Department of Justice)
Same source as compensation 28.15%
General Fund Contribution Rate 10.18%
Total Employer Contribution Rate 38.33%
Employee Contribution Rate hired prior to 7-1-1997 13.00%
Employee Contribution Rate hired on or after to 7-1-1997 or Elected GABA 13.05%

Contribution rates for the MPORS will be the same for Fiscal Year 2018.
Municipal Police Offiers' Retirement System (MPORS)
State 29.37%
Employer 14.41%
Member
Hired after 6-30-1975 and prior to 7-1-1979 7.00%
Hired after 6-30-1979 and prior to 7-1-1997 8.50%
Hired on or after 7-1-1997 and all privious hires electing GABA 9.00%

Contribution rates for the FURS will be the same for Fiscal Year 2018.
Firefighters' Unified Retirement System (FURS)
State 32.61%
Employer 14.36%
Member
Hired prior to 7-1-1997 9.50%
Hired after 6-30-1997 and all previous hires electing GABA 10.70%

Contribution rates for the VFCA will be the same for Fiscal Year 2018.
VFCA Contribution Rates
State 5.0% of fire insurance premium taxes collected on certain fire risks.