Contribution Rates
| Central Payroll and Montana University System (MUS) | |||||
| SFY 2024 | SFY 2025 | SFY 2026 | SFY 2027 | SFY 2028 | |
| State and MUS Contribution Rate | 6.90% | 6.90% | 6.90% | 6.90% | 6.90% |
| Employer additional contribution rate | 2.27% | 2.27% | 2.27% | 2.27% | 2.27% |
| Total | 9.17% | 9.17% | 9.17% | 9.17% | 9.17% |
| City, County and Other Agency | |||||
| SFY 2024 | SFY 2025 | SFY 2026 | SFY 2027 | SFY 2028 | |
| Local Govt Contribution Rate | 6.80% | 6.80% | 6.80% | 6.80% | 6.80% |
| ER additional contribution rate (paid by employer) | 2.27% | 2.27% | 2.27% | 2.27% | 2.27% |
| Total Contribution for Local Governments Employers | 9.07% | 9.07% | 9.07% | 9.07% | 9.07% |
| State Contribution for Local Governments | 0.10% | 0.10% | 0.10% | 0.10% | 0.10% |
| Combined State and Employer Total | 9.17% | 9.17% | 9.17% | 9.17% | 9.17% |
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School Districts and High Schools
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| SFY 2024 | SFY 2025 | SFY 2026 | SFY 2027 | SFY 2028 | |
| School District Contribution Rate | 6.80% | 6.80% | 6.80% | 6.80% | 6.80% |
| Employer additional contribution rate (paid by employer) | 2.00% | 2.00% | 2.00% | 2.00% | 2.00% |
| Total Contribution for School District Employers | 8.80% | 8.80% | 8.80% | 8.80% | 8.80% |
| Employer additional contribution rate (paid by the state) | 0.27% | 0.27% | 0.27% | 0.27% | 0.27% |
| State Contribution for School Districts | 0.10% | 0.10% | 0.10% | 0.10% | 0.10% |
| Combined State and Employer Total | 9.17% | 9.17% | 9.17% | 9.17% | 9.17% |
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Member Rate
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| Employee Contribution Rate for all members | 7.9% |
*HB 85 restores employer contribution rates back to SFY 2023 contribution rates for the entire fiscal year (7/1/2024-6/30/2025).
| Sheriffs' Retirement System (SRS) | |||||
| SFY 2024 | SFY 2025 | SFY 2026 | SFY 2027 | SFY 2028 | |
| Employer | 13.115% | 12.074% | 13.215% | 13.315% | 13.415% |
| Employer - *HB 85 | 13.115% | ||||
| Member | 10.495% | 10.495% | 10.495% | 10.495% | 10.495% |
| Judges' Retirement System (JRS) | |||||
| SFY 2024 | SFY 2025 | SFY 2026 | SFY 2027 | SFY 2028 | |
| Employer | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| Member | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% |
*HB 85 restores employer contribution rates back to SFY 2023 contribution rates for the entire fiscal year (7/1/2024-6/30/2025).
| Game Wardens' and Peace Officers' Retirement System (GWPORS) | |||||
| SFY 2024 | SFY 2025 | SFY 2026 | SFY 2027 | SFY 2028 | |
| Employer | 10.56% | 9.62% | 10.66% | 10.76% | 10.86% |
| Employer - *HB 85 | 10.56% | ||||
| Member | 10.56% | 10.56% | 10.56% | 10.56% | 10.56% |
*HB 85 restores employer contribution rates back to SFY 2023 contribution rates for the entire fiscal year (7/1/2024-6/30/2025).
| Highway Patrol Officers' Retirement System (HPORS) | |||||
| SFY 2024 | SFY 2025 | SFY 2026 | SFY 2027 | SFY 2028 | |
| Employer | 38.33% | 34.40% | 38.43% | 38.53% | 38.63% |
| Employer - *HB 85 | 38.33% | ||||
| Member hired on or after 7/1/1997 or Elected GABA | 13.00% | 13.00% | 13.00% | 13.00% | 13.00% |
| Member hired prior to 7/1/1997 | 13.05% | 13.05% | 13.05% | 13.05% | 13.05% |
| Municipal Police Officers' Retirement System (MPORS) | |
| State | 29.37% |
| Employer | 14.41% |
| Member hired after 6/30/1979 and prior to 7/1/1997 | 8.50% |
| Member hired on or after 7/1/1997 and all previous hires electing GABA | 9.00% |
| Firefighters' Unified Retirement System (FURS) | |
| State | 32.61% |
| Employer | 14.36% |
| Member hired prior to 7/1/1997 | 9.50% |
| Member hired after 6/30/1997 and all previous hires electing GABA | 10.70% |
| VFCA Contribution Rates | |
| State | 5.0% of fire insurance premium taxes collected on certain fire risks. |