Your payroll report and contributions must be uploaded with payment received by MPERA no later than five working days after each regularly occurring payday. Payments are considered delinquent until both the required contributions and the valid payroll report are received by MPERA.

Delinquent reports are subject to a penalty fee at the rate of 9% a year or $10 per day (including non-business days), whichever is the greater. MPERA may waive all or part of the penalty for legitimate extenuating circumstances. For more information, visit §19-2-506, MCA and 2.43.2114 ARM.