Montana Public Employee Retirement Administration

Greetings to you all!

This edition of the MPERA Fiscal Year End Update has important information about finalizing your payroll schedule, fiscal year-end cut-offs, and things to consider regarding final deferrals. Also included is a reminder to terminate employees in ERIC as soon as they leave employment, enroll employees with their legal names, as well as making sure all your employees’ addresses are up to date.

PAYROLL SCHEDULES
You are now able to finalize your payroll schedule for Fiscal Year 2027, and the deadline for finalizing is June 15. Make sure you have a payroll in every month, as this is the best service for members. If you require assistance, check our website for the training video, or contact our employer call center at 844-304-5452 or in Helena at 406-444-3994.

FISCAL YEAR END CUT-OFFS
All June 2026 payroll reports and contributions are due to our office no later than July 8, 2026, (five working days after June 30). Please note the following regarding your payroll:

  • Report all employees – All employees should be reported on your payroll. 
  • Report according to your regular payroll schedule – Your payroll report needs to be submitted according to your regular payroll schedule. If you run your PERS reports first, contact the Employer Reporting Call Center if you have extra reports so that they can determine if an Off Cycle date needs to be set up in your schedule.
  • Terminating employees – Remember to terminate employees in ERIC as soon as they leave employment,  as this helps us provide them with accurate information regarding their retirement account.
  • Payouts without termination – Do not withhold retirement contributions from lump-sum payouts of vacation, sick, and compensatory leave paid if the employee has not terminated employment.
    • Reporting employees who have no hours for the summer – If you have employees who do not work through the summer, you can set the employee on a Seasonal Leave status when you report their last earnings of the fiscal year. Note: When you set the employee out on leave status, ERIC will not expect payroll details for the employee. 

CONTRIBUTION RATE CHANGES
Effective July 1, 2026, the employer contribution rates for SRS, GWPORS, and HPORS members increases for all employers. Member contributions will not change. See Rates for further details.

Table 1 - SRS Contribution Rate Changes
Sheriffs' Retirement System (SRS)
Employer 13.315%
Member 10.495%

 

Table 2 - GWPORS Contribution Rate Changes
Game Wardens' and Peace Officers' Retirement System (GWPORS)
Employer 10.76%
Member 10.56%

 

Table 3 - HPORS Contribution Rate Changes
Highway Patrol Officers' Retirement System (HPORS)
Employer 28.35%
State general fund 10.18%
Employee Contribution Rate hired prior to 7-1-1997 13.00%
Employee Contribution Rate hired on or after 7-1-1997 or Elected GABA 13.05%

FINAL DEFERRALS
Do you have an employee who is retiring soon? Many members are eligible to defer their final paycheck into their 457(b) Deferred Compensation Retirement account. Remind them to schedule a meeting with an Empower Retirement Plan Advisor at https://mperadcplans.empowermytime.com/#/ to receive a final deferral form and discuss their goals for retirement. As the employer, you should let them know what amount they should expect in their final paycheck, minus all required deductions, so they can make an informed decision.

ENROLLING EMPLOYEES
When enrolling a new employee, please use their legal first and last name. Suffixes such as “Jr.” or “Sr.” should be put in the correct “suffix” field.

EMPLOYEE ADDRESSES
Be sure all your employee addresses are up to date in the ERIC system. MPERA will be mailing out Annual Statements later this summer and we rely on you to provide us with accurate information. If you need assistance completing a demographic change, please refer to this ERIC Demographic Changes Video.