Rates

Central Payroll and Montana University System (MUS)
	FY 2023	FY 2024	FY 2025	FY 2026
State and MUS Contribution Rate	6.90%	6.90%	6.90%	6.90%
Employer additional contribution rate	2.17%	2.27%	2.27%	2.27%
Total	9.07%	9.17%	9.17%	9.17%

City, County and Other Agency
	FY 2023	FY 2024	FY 2025	FY 2026
Local Govt Contribution Rate	6.80%	6.80%	6.80%	6.80%
ER additional contribution rate (paid by employer)	2.17%	2.27%	2.27%	2.27%
Total Contribution for Local Governments Employers	8.97%	9.07%	9.07%	9.07%
State Contribution for Local Governments	0.10%	0.10%	0.10%	0.10%
Combined State and Employer Total	9.07%	9.17%	9.17%	9.17%

School Districts and High Schools
	FY 2023	FY 2024	FY 2025	FY 2026
School District Contribution Rate	6.80%	6.80%	6.80%	6.80%
Employer additional contribution rate (paid by employer)	1.90%	2.00%	2.00%	2.00%
Total Contribution for School District Employers	8.70%	8.80%	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	9.07%	9.17%	9.17%	9.17%

Member Rate
Employee Contribution Rate for all members	7.9%

Actuarially determined employer contribution (ADEC) rate effective 7/1/2025.

Sheriffs' Retirement System (SRS)
	SFY 24	SFY 25	SFY 26
Employer	13.115%	12.074%	12.079%
Member	10.495%	10.495%	10.495%

Actuarially determined employer contribution (ADEC) rate effective 7/1/2025.

Judges' Retirement System (JRS)
	SFY 24	SFY 25	SFY 26
Employer	0.00%	0.00%	0.00%
Member	7.00%	7.00%	7.00%

Actuarially determined employer contribution (ADEC) rate effective 7/1/2025.

Game Wardens' and Peace Officers' Retirement System (GWPORS)
	SFY 24	SFY 25	SFY 26
Employer	10.56%	9.62%	9.18%
Member	10.56%	10.56%	10.56%

Actuarially determined employer contribution (ADEC) rate effective 7/1/2025.

Highway Patrol Officers' Retirement System (HPORS)
	SFY 24	SFY 25	SFY 26
Employer	38.33%	34.40%	34.90%
Member hired on or after 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%

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%

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%

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