Montana · 2026 planning data
Montana SUTA rate and employer cost for 2026
Montana's 2026 unemployment-insurance cost is employer- or industry-specific. The sourced wage base is $47,300 per employee, so EmployerCost presents a 1.18%–2.18% planning range until the assigned rate is available.
How the Montana SUTA line is estimated
State unemployment tax applies only up to the annual UI wage base for each employee. For an employee earning at least $47,300, the planning calculation is:
min(UI-taxable wages, $47,300) × assigned rate = $558–$1,031 across the published planning rangeMontana does not provide one universal new-employer percentage for every business. EmployerCost uses the official 1.18%–2.18% planning range until the assigned notice is available.
What changes the real employer cost
- Montana assigns new employers an industry rate of 1.00% to 2.00% plus a 0.18% Administrative Fund Tax, modeled as a 1.18% to 2.18% range.
- The 2026 taxable wage base is $47,300. Enter the assigned industry rate for a narrower estimate.
- Employer Social Security, Medicare, and FUTA remain separate federal cost lines.
- Workers compensation depends on class code, carrier, payroll exposure, and employer history.
- Health benefits, retirement contributions, payroll software, and HR administration depend on the employer's choices.
Use the calculator's custom SUTA field whenever an official notice supplies a different rate. Read the SUTA rate guide and employer payroll tax guide before relying on a planning result.
Montana employer cost questions
What is the Montana SUTA wage base for 2026?
The sourced taxable wage base used by EmployerCost is $47,300 per employee. Wages above that cap are not included in this SUTA line, but can still affect Social Security, Medicare, benefits, workers compensation, and other costs.
What rate should a new Montana employer use?
Montana does not provide one universal new-employer percentage for every business. EmployerCost uses the official 1.18%–2.18% planning range until the assigned notice is available.
Is SUTA the full cost of a Montana employee?
No. Start with salary, then add employer FICA, FUTA, SUTA, workers compensation, benefits, and payroll administration. The Montana calculator keeps uncertain items as ranges.
Official sources
- Montana DLI 2026 rate schedule and taxable wage base
- U.S. Department of Labor — Significant Provisions of State UI Laws, effective January 2026
Verified against official sources July 30, 2026.
General planning information only. Not payroll, tax, legal, insurance, or HR compliance advice.