Montana Public Employee Retirement Administration

Contribution Rates

 

Central Payroll and Montana University System (MUS)
FY 2022 FY 2023 FY 2024 FY 2025
State and MUS Contribution Rate 6.90% 6.90% 6.90% 6.90%
Employer additional contribution rate 2.07% 2.17% 2.27% 2.27%
Total 8.97% 9.07% 9.17% 9.17%

 

 

City, County and Other Agency
FY 2022 FY 2023 FY 2024 FY 2025
Local Govt Contribution Rate 6.80% 6.80% 6.80% 6.80%
ER additional contribution rate (paid by employer) 2.07% 2.17% 2.27% 2.27%
Total Contribution for Local Governments Employers 8.87% 8.97% 9.07% 9.07%
State Contribution for Local Governments 0.10% 0.10% 0.10% 0.10%
Combined State and Employer Total 8.97% 9.07% 9.17% 9.17%

 

School Districts and High Schools
FY 2022 FY 2023 FY 2024 FY 2025
School District Contribution Rate 6.80% 6.80% 6.80% 6.80%
Employer additional contribution rate (paid by employer) 1.80% 1.90% 2.00% 2.00%
Total Contribution for School District Employers 8.60% 8.70% 8.80% 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 8.97% 9.07% 9.17% 9.17%

 

Member Rate
Employee Contribution Rate for all members 7.9%

Employer contribution rates for SRS will decrease for Fiscal Year 2025.  Actuarially determined employer contribution (ADEC) rate effective 7/1/2024.

Sheriffs' Retirement System (SRS)
SFY 23 SFY 24 SFY 25
Employer 13.115% 13.115% 12.074%
Member 10.495% 10.495% 10.495%

Actuarially determined employer contribution (ADEC) rate effective 7/1/2024.

 

Judges' Retirement System (JRS)
SFY 23 SFY 24 SFY 25
Employer 7.00% 0.00% 0.00%
Member 7.00% 7.00% 7.00%

Employer contribution rates for GWPORS will decrease for Fiscal Year 2025. Actuarially determined employer contribution (ADEC) rate effective 7/1/2024.

Game Wardens' and Peace Officers' Retirement System (GWPORS)
SFY 23 SFY 24 SFY 25
Employer 9.00% 10.56% 9.62%
Member 10.56% 10.56% 10.56%

Contribution rates for HPORS will decrease for Fiscal Year 2025. Actuarially determined employer contribution (ADEC) rate effective 7/1/2024.

 

Highway Patrol Officers' Retirement System (HPORS)
SFY 23 SFY 24 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 2025.

 

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 2025.

 

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 2025.

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