Contribution Rates
Effective July 1, 2022, 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 2020 | FY 2021 | FY 2022 | FY2023 | |
State and MUS Contribution Rate | 6.90% | 6.90% | 6.90% | 6.90% |
Employer additional contribution rate | 1.87% | 1.97% | 2.07% | 2.17% |
Total | 8.77% | 8.87% | 8.97% | 9.07% |
City, County and Other Agency | ||||
FY 2020 | FY 2021 | FY 2022 | FY 2023 | |
Local Govt Contribution Rate | 6.80% | 6.80% | 6.80% | 6.80% |
ER additional contribution rate (paid by employer) | 1.87% | 1.97 | 2.07% | 2.17% |
Total Contribution for Local Governments Employers | 8.67% | 8.77% | 8.87% | 8.97% |
State Contribution for Local Governments | 0.10% | 0.10% | 0.10% | 0.10% |
Combined State and Employer Total | 8.77% | 8.87% | 8.97% | 9.07% |
School Districts and High Schools
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FY 2020 | FY 2021 | FY 2022 | FY 2023 | |
School District Contribution Rate | 6.80% | 6.80% | 6.80% | 6.80% |
Employer additional contribution rate (paid by employer) | 1.60% | 1.70% | 1.80% | 1.90% |
Total Contribution for School District Employers | 8.40% | 8.50% | 8.60% | 8.70% |
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 | 8.77% | 8.87% | 8.97% | 9.07% |
Member Rate
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Employee Contribution Rate for all members | 7.9% |
Contribution rates for SRS will not change for Fiscal Year 2023.
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 not change for Fiscal Year 2023.
Game Wardens' and Peace Officers' Retirement System (GWPORS) | |
Employer | 9.00% |
Member | 10.56% |
Contribution rates for HPORS will not change for Fiscal Year 2023.
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 not change for Fiscal Year 2023.
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 not change for Fiscal Year 2023.
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 2023.
VFCA Contribution Rates | |
State | 5.0% of fire insurance premium taxes collected on certain fire risks. |