Contribution Rates
Effective July 1, 2014, the employer contribution rate increases 0.1% for all employers. This additional employer contribution rate increases by 0.1% every year from fiscal year 2014 through fiscal year 2024. The employer contribution rate increase applies to both active employees and working retiree employees.
| Central Payroll and Montana University System (MUS) | ||||
| FY 2021 | FY 2022 | FY 2023 | FY 2024 | |
| State and MUS Contribution Rate | 6.90% | 6.90% | 6.90% | 6.90% |
| Employer additional contribution rate | 1.97% | 2.07% | 2.17% | 2.27% |
| Total | 8.87% | 8.97% | 9.07% | 9.17% |
| City, County and Other Agency | ||||
| FY 2021 | FY 2022 | FY 2023 | FY 2024 | |
| Local Govt Contribution Rate | 6.80% | 6.80% | 6.80% | 6.80% |
| ER additional contribution rate (paid by employer) | 1.97 | 2.07% | 2.17% | 2.27% |
| Total Contribution for Local Governments Employers | 8.77% | 8.87% | 8.97% | 9.07% |
| State Contribution for Local Governments | 0.10% | 0.10% | 0.10% | 0.10% |
| Combined State and Employer Total | 8.87% | 8.97% | 9.07% | 9.17% |
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School Districts and High Schools
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| FY 2021 | FY 2022 | FY 2023 | FY 2024 | |
| School District Contribution Rate | 6.80% | 6.80% | 6.80% | 6.80% |
| Employer additional contribution rate (paid by employer) | 1.70% | 1.80% | 1.90% | 2.00% |
| Total Contribution for School District Employers | 8.50% | 8.60% | 8.70% | 8.80% |
| Employer additional contribution rate (paid by the state) | 0.27% | 0.27% | 0.27% | 0.27% |
| State Contribution for School Districts | 0.10% | 0.10% | 0.10% | 0.10% |
| Combined State and Employer Total | 8.87% | 8.97% | 9.07% | 9.17% |
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Member Rate
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| Employee Contribution Rate for all members | 7.9% |
Contribution rates for SRS will not change for Fiscal Year 2024. Actuarially determined employer contribution (ADEC) rate effective 7/1/2023.
| Sheriffs' Retirement System (SRS) | |||
| SFY 23 | SFY 24 (present) | SFY 25 | |
| Employer | 13.115% | 13.115% | 12.074% |
| Member | 10.495% | 10.495% | 10.495% |
Actuarially determined employer contribution (ADEC) rate effective 7/1/2023.
| Judges' Retirement System (JRS) | |||
| SFY 23 | SFY 24 (present) | SFY 25 | |
| Employer | 7.00% | 0.00% | 0.00% |
| Member | 7.00% | 7.00% | 7.00% |
Employer contribution rates for GWPORS will increase for Fiscal Year 2024. Actuarially determined employer contribution (ADEC) rate effective 7/1/2023.
| Game Wardens' and Peace Officers' Retirement System (GWPORS) | |||
| SFY 23 | SFY 24 (present) | SFY 25 | |
| Employer | 9.00% | 10.56% | 9.62% |
| Member | 10.56% | 10.56% | 10.56% |
Contribution rates for HPORS will not change for Fiscal Year 2024. Actuarially determined employer contribution (ADEC) rate effective 7/1/2023.
| Highway Patrol Officers' Retirement System (HPORS) | |||
| SFY 23 | SFY 24 (present) | SFY 25 | |
| Employer | 28.15* | 38.33% | 34.40% |
| Member hired on or after to 7-1-1997 or Elected GABA | 13.00% | 13.00% | 13.00% |
| Member hired prior to 7-1-1997 | 13.05% | 13.05% | 13.05% |
*State of Montana contributed 10.18% until SFY ‘24
Contribution rates for MPORS will not change for Fiscal Year 2024.
| 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% |
| Hired on or after 7-1-1997 and all previous hires electing GABA | 9.00% |
Contribution rates for FURS will not change for Fiscal Year 2024.
| 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 VFCA will not change for Fiscal Year 2024.
| VFCA Contribution Rates | |
| State | 5.0% of fire insurance premium taxes collected on certain fire risks. |