*Table of PERS Central Payroll and Montana University System 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%	2.37%
Total	9.17%	9.17%	9.17%	9.17%	9.27%

*Table of PERS City, County, and Other Agency Contribution Rates*
City, County, and Other Agency
	SFY 2024	SFY 2025	SFY 2026	SFY 2027	SFY 2028
Local Government 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%	2.37%
Total Contribution for Local Governments Employers	9.07%	9.07%	9.07%	9.07%	9.17%
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%	9.27%

*Table of PERS School Districts and High Schools' Contribution Rates*
School Districts and High Schools
	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%	2.10%
Total Contribution for School District Employers	8.80%	8.80%	8.80%	8.80%	8.90%
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%	9.27%

*Table of PERS Member Contribution Rates*
Member Rate
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).

*Table of SRS Contribution Rates*
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%

*Table of JRS Contribution Rates*
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).

*Table of GWPORS Contribution Rates*
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).

*Table of HPORS Contribution Rates*
Highway Patrol Officers' Retirement System (HPORS)
	SFY 2024	SFY 2025	SFY 2026	SFY 2027	SFY 2028
Employer	28.15%*	28.15%*	28.25%**	28.35%**	28.45%**
State general fund	10.18%*	10.18%	10.18%	10.18%	10.18%
Member hired prior to 7/1/1997	13.00%	13.00%	13.00%	13.00%	13.00%
Member hired on or after 7/1/1997 or Elected GABA	13.05%	13.05%	13.05%	13.05%	13.05%

* House Bill 85 (2025)
** Senate Bill 56 (2025)

*Table of MPORS Contribution Rates*
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%

*Table of FURS Contribution Rates*
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%

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