Montana Public Employee Retirement Administration

Contribution Rates

Effective July 1, 2021 , 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)
FY 2020 FY 2021 FY 2022
State and MUS Contribution Rate 6.90% 6.90% 6.90%
Employer additional contribution rate 1.87% 1.97% 2.07%
Total 8.77% 8.87% 8.97%

 

 

City, County and Other Agency
FY 2020 FY 2021 FY 2022
Local Govt Contribution Rate 6.80% 6.80% 6.80%
ER additional contribution rate (paid by employer) 1.87% 1.97 2.07%
Total Contribution for Local Governments Employers 8.67% 8.77% 8.87%
State Contribution for Local Governments 0.10% 0.10% 0.10%
TOTAL 8.77% 8.87% 8.97%

 

School Districts and High Schools
FY 2020 FY 2021 FY 2022
School District Contribution Rate 6.80% 6.80% 6.80%
Employer additional contribution rate (paid by employer) 1.60% 1.70% 1.80%
Total Contribution for School District Employers 8.40% 8.50% 8.60%
Employer additional contribution rate (paid by the state) 0.27% 0.27% 0.27%
State Contribution for School Districts 0.10% 0.10% 0.10%
TOTAL 8.77% 8.87% 8.97%

 

Member Rate
Employee Contribution Rate for all members 7.9%

Contribution rates for SRS will will not change for Fiscal Year 2022.

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

Contribution Rates for JRS will start an Employer Holiday effective 7/1/2021

 

Judges' Retirement System (JRS)
Employer 0.00%
Member 7.00%

Contribution rates for GWPORS will will not change for Fiscal Year 2022.

Game Wardens' and Peace Officers' Retirement System (GWPORS)
Employer 9.00%
Member 10.56%

Contribution rates for HPORS will will not change for Fiscal Year 2022.

 

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 MPORS will will not change for Fiscal Year 2022.

 

Municipal Police Officers' 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 previous hires electing GABA 9.00%

Contribution rates for FURS will will not change for Fiscal Year 2022.

 

Firefighters'Unified Retirement System (MPORS)
State 32.61%
Employer 14.36%
Member
Hired prior to 7-1-1997 9.50%
Hired after 6-30-1979 and prior to 7-1-1997 8.50%
Hired after 6-30-1997 and all previous hires electing GABA 10.70%

Contribution rates for FURS will will not change for Fiscal Year 2022.

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