Montana Public Employee Retirement Administration

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
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
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.