Montana Public Employee Retirement Administration

Employer Participation in MPERA Pension Plans

MPERA requires a signed employer agreement from each participating employer.

If your organization participates in the MPERA retirement plans, you must cover all full-time and regular part-time employees as of their employment date. You must cover all employees regardless of any probationary period you may have for other benefits. 

If your organization chooses to have the employee portion of contributions submitted on a pre-tax (untaxed) basis, then you must provide MPERA with a resolution from your governing body stating your intention. The resolution must state that the employer is submitting the employee contribution and that the employee does not have the option to receive the contributed amount as pay.

If MPERA does not have a valid resolution from your organization, the employee contributions must be reported as taxed. This requirement does not apply to state agencies. For further information please contact MPERA.

Every employer is assigned a number by MPERA and this is known as the “employer number” or “agency number.” If you are a state agency, your number for MPERA is not the same as your number for the state auditor’s office. If you need to know what your number is, please contact MPERA.