Short answer. Montana DLI rate insert: "Unemployment Insurance Contribution Taxable Wage Base & Rates for 2026": $47,300. The 2027 base hadn't been announced when we checked. New employers pay 1%.
$47,300
taxable wages per employee for 2026 (the 2027 figure isn't out yet)
Unemployment tax at a glance
- 2027 wage base
- Not announced yet
- 2026 wage base
- Montana DLI rate insert: "Unemployment Insurance Contribution Taxable Wage Base & Rates for 2026": $47,300.
- New employer rate
- 1%. Montana DLI's 2026 rate insert sets new employer rates by industry; 1.00% applies to manufacturing, utilities and transportation, wholesale, retail, and finance, insurance and real estate.
- Rate range
- 0%–6.12% (2026). Schedule 1 for 2026: 0.00% to 6.12% (Montana DLI), before the administrative fund tax.
- Employee share
- None for unemployment insurance on the pages we read
- Agency
- Montana Department of Labor and Industry, UI Contributions Bureau
- Registration
- Register or open an account. Montana DLI: register for a UI account online at UI eServices (employer handbook).
New employer rates by type of business
| Who | Rate | What the official page says |
|---|---|---|
| Most new employers | 1% | Montana DLI's 2026 rate insert sets new employer rates by industry; 1.00% applies to manufacturing, utilities and transportation, wholesale, retail, and finance, insurance and real estate. |
| Agriculture, forestry, hunting and fishing | 1.3% | 2026 rate insert. |
| Mining | 1.3% | 2026 rate insert. |
| Construction | 2% | 2026 rate insert. |
| Services | 1.1% | 2026 rate insert. |
| Unclassified establishments | 2% | 2026 rate insert. |
Other amounts on the same official pages
- Administrative fund tax (AFT): 0.18%. 0.18% in 2026, or 0.13% for eligible rate classes 01 and 02 (Montana DLI).
What it costs: an example
Three employees at the new employer rate of 1% on the $47,300 base, with wages paid evenly through 2026. FUTA is 0.6% of the first $7,000. The employee share, if any, isn't included.
Hiring in another state? Employer registration in Montana, done for you, or a free bookkeeping health check.
| Employee | Annual wages | SUTA | Base reached | FUTA |
|---|---|---|---|---|
| Part time | $19,000.00 | $190.00 | Not reached | $42.00 |
| Around the base | $47,300.00 | $473.00 | Q4 | $42.00 |
| Above the base | $85,000.00 | $473.00 | Q3 | $42.00 |
Total for the three: $1,136.00 state plus $126.00 federal. Run your own staff in the SUTA and FUTA calculator set to Montana.
Quarterly reports and payments
| Quarter | Wages paid | Due |
|---|---|---|
| Q1 | January–March | April 30 |
| Q2 | April–June | July 31 |
| Q3 | July–September | October 31 |
| Q4 | October–December | January 31 (next year) |
Montana DLI employer handbook (January 2025): submitted or postmarked by April 30, July 31, October 31 and January 31; a weekend or holiday moves it to the next business day.
Setting up the account for 2027
- Register for an unemployment tax account: Montana DLI: register for a UI account online at UI eServices (employer handbook).
- Set the 2026 wage base of $47,300 in payroll, and update it when the 2027 figure is published.
- Use 1% until your rate notice arrives, or the industry rate that applies to you; then enter the notice rate for the year.
- Put the four report dates (April 30, July 31, October 31, January 31) on the calendar.
- Keep each rate notice and wage base change with your payroll records; FUTA's 5.4% credit depends on paying the state tax on time.
Not stated on the official pages we opened: the 2027 wage base.
Official sources
- Montana DLI: Unemployment Insurance Contribution Taxable Wage Base & Rates for 2026
- Montana DLI: Employer Handbook (revised January 2025)
- US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026
- US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)
- US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)
- IRS: FUTA credit reduction (page last reviewed September 8, 2026)
General information, not tax or legal advice. Checked November 2026 against the official pages above. States set each employer's own rate every year, and a base or rate can change after we check. Use the rate on your state notice, and confirm with the state agency, your payroll provider or a tax professional before you file. MCC Solutions isn't affiliated with any government agency.
Montana unemployment tax questions
Has Montana announced its 2027 unemployment wage base?
Not on the official pages we opened in November 2026. The 2026 base is $47,300. We show the 2026 base until the state publishes 2027.
What SUTA rate does a new employer pay in Montana?
1%. Montana DLI's 2026 rate insert sets new employer rates by industry; 1.00% applies to manufacturing, utilities and transportation, wholesale, retail, and finance, insurance and real estate. On a full $47,300 base that's $473.00 per employee for the year.
Do construction or other industries pay a different new employer rate in Montana?
Yes: agriculture, forestry, hunting and fishing 1.3%; mining 1.3%; construction 2%; services 1.1%; unclassified establishments 2%. 2026 rate insert.
Are there other Montana employer assessments on the same wages?
Administrative fund tax (AFT): 0.18%. 0.18% in 2026, or 0.13% for eligible rate classes 01 and 02 (Montana DLI).
When are Montana quarterly unemployment reports due?
first quarter April 30, second quarter July 31, third quarter October 31, fourth quarter January 31. Montana DLI employer handbook (January 2025): submitted or postmarked by April 30, July 31, October 31 and January 31; a weekend or holiday moves it to the next business day.
Compare every state: SUTA wage base by state 2027 · Missouri SUTA 2027 · Nevada SUTA 2027