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 2019.

Sheriffs' Retirement System (SRS)
Employer	13.115%
Member	10.495%

Contribution rates for the JRS will be the same for Fiscal Year 2019.

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

Contribution rates for the GWPORS will be the same for Fiscal Year 2019.

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 2019.

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 2019.

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 2019.

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 2019.

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