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Employer checklist · Montana · 2027

Montana employer compliance checklist for 2027

Registration, new hires, pay rates, leave, breaks, insurance, final pay and year-end filing, in the order you meet them, each from the state's own pages.

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Sources checked:

Quick answer. Montana: $47,300 SUTA wage base (2026); 1% new employer rate; new hires reported in 20 days; $11.20 minimum wage from January 1; no statewide paid sick leave law; no adult meal break rule; same-day final pay if fired. 17 of 20 checklist items are confirmed on official pages; 3 are marked not confirmed, with the page to check.

Montana 2027 employer checklist

1. Register for unemployment tax and withholdingBefore the first payroll.

2. Report new hires and check work eligibilityFor every hire, rehire and, where the state says so, contractor.

  • ConfirmedReport each new hire to the state

    Within 20 days from the date of hire.

    • Who: Newly hired and rehired employees.
    • Independent contractors: no. Montana's employer guide says that when work is based on a contract rather than an employer-employee relationship you are not required to report; if you pay wages to the individual, you must.
    • How: online, electronic file, mail. Online New Hire Reporting, File Transfer Service, or the paper reporting form.

    Source: Official page, checked November 2026 · More: First hire checklist for Montana

  • ConfirmedE-Verify for private employers

    Every employer must verify each worker's lawful employment status before hiring, using Form I-9 or E-Verify. Effective: July 1, 2025.

    verify the lawful employment status of all workers prior to hiring
    • If skipped: Escalating fines, and possible license suspension for repeat violators. The Department can audit and investigate employers.

    Source: Montana's Legal Employment and Government Accountability Law (LEGAL Act) Takes Effect Today, Montana DLI (July 1, 2025), checked November 2026 · More: Montana E-Verify

3. Set pay at the minimum wage: January 1 and mid-yearCheck every hourly and tipped rate against the floor.

4. Paid sick leaveAccrual, limits and notice.

5. Meal and rest breaksAdults and workers under 18.

6. Workers' compensationCoverage, posters and proof.

  • ConfirmedWorkers' compensation insurance

    Employers must provide coverage under the state's Workers' Compensation and Occupational Disease Acts. The page gives no headcount threshold.

    Employers must provide workers' compensation insurance defined in the Montana Workers' Compensation and Occupational Disease Acts.
    • Check a policy: Contact the Compliance Bureau at WCRegBureauQER@mt.gov or (406) 841-2038.

    Source: Insurance Compliance (Montana Employment Relations Division), checked November 2026 · More: Workers' comp requirements by state

7. Final payWhen someone leaves.

  • ConfirmedFinal pay when you let someone go

    Immediately when discharged or laid off, unless a written personnel policy in place beforehand allows the next payday or 15 days.

    all wages are due immediately

    Source: Montana Employment Standards: Wage Payment Act, checked November 2026 · More: Final paycheck laws by state

  • ConfirmedFinal pay when an employee quits

    By the next regular payday for the pay period or within 15 days of separation, whichever comes first.

    whichever occurs first
    • Unused vacation: Once vacation is earned under the employer's policy, it is wages and is due and payable the same way as regular wages.
    • If it's late: Employers who fail to pay wages when due may face a penalty of up to 110% of the unpaid amount.

    Source: Montana Employment Standards: Wage Payment Act, checked November 2026 · More: Final paycheck laws by state

  • ConfirmedFor a laid-off employee: the state's work search rule

    Make one work search contact each week, within the week claimed and on a day hiring is normally done. Don't use the same employer two weeks in a row unless the employer asks you to.

    Source: Montana UID: Work search requirements, checked November 2026 · More: Montana work search rules

8. Year-end W-2 and 1099 filingState copies, due in early 2027 for 2026 pay.

  • ConfirmedState copies of W-2s and 1099s

    Only 1099s showing Montana withholding go with Form MW-3: 'Do not submit 1099s without withholding with this form.'

    • W-2s: January 31 (with Form MW-3)
    • 1099s: January 31 (with Form MW-3)
    • Annual reconciliation: Montana Annual W-2 1099 Withholding Tax Reconciliation (Form MW-3), due January 31 (next business day if it falls on a weekend).
    • Electronic filing: The MW-3 is filed through the TransAction Portal; the instructions also allow paper ('If you choose not to file electronically...') and state no electronic threshold.

    Source: Montana DOR: Wage Withholding Returns and Payments, annual reconciliation, checked November 2026 · More: 1099 and W-2 deadline finder

Key dates for 2027

Only the dates our files state. A date on a weekend or holiday is flagged, not moved, unless the agency's page says it moves.

DateWhatSource
Friday, January 1, 2027
Minimum wage rises to $11.20 an hour
Sunday, January 31, 2027
Unemployment tax report and payment for the fourth quarter of 2026
Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1).
Monday, February 1, 2027
Form MW-3 with W-2s and 1099s showing Montana withholding
Monday, February 1, 2027
Form W-2 Copy A (with W-3) to SSA, and employee copies (federal)
Monday, February 1, 2027
Form 1099-MISC copies to payees (federal)
Monday, February 1, 2027
Form 1099-NEC to the IRS and to each payee (federal)
Monday, March 1, 2027
Form 1099-MISC to the IRS on paper (federal)
Wednesday, March 31, 2027
Form 1099-MISC to the IRS electronically (federal)
Friday, April 30, 2027
Unemployment tax report and payment for the first quarter of 2027
Saturday, July 31, 2027
Unemployment tax report and payment for the second quarter of 2027
Falls on a Saturday. This is the date as the agency states it; check its rule for weekend due dates (see step 1).
Sunday, October 31, 2027
Unemployment tax report and payment for the third quarter of 2027
Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1).

Still to confirm

Montana kit

Montana Employer Compliance Kit 2027

This checklist as a printable document with every source link and check date, a 2027 deadline calendar, a start-here guide, and an Excel workbook with a deadline tracker and new-hire and pay-change checklists, all built from the same data as this page.

Get the kit, $19 Or the 2027 Employer Compliance Bundle (7 Kits), $59

General information, not legal, tax or payroll advice. We are not lawyers, and MCC Solutions is not a law firm or a payroll service. Nothing here guarantees compliance. Rules change, cities and counties can add their own, and the agency's own page has the final word.

Common questions

What is the Montana unemployment tax wage base for 2027?

Not confirmed in our data files. Check Montana DLI: Unemployment Insurance Contribution Taxable Wage Base & Rates for 2026 (https://uid.dli.mt.gov/_docs/contributions-bureau/rate-insert.pdf). The latest published base is $47,300 per employee in 2026.

How soon must a Montana employer report a new hire?

Within 20 days from the date of hire.

What is the Montana minimum wage in 2027?

Rises to $11.20 an hour on Friday, January 1, 2027. Montana DLI notice, October 7, 2026: the minimum wage increases to $11.20 per hour effective January 1, 2027.

Does Montana require paid sick leave?

No statewide paid sick leave law for private employers.

When is a final paycheck due in Montana?

If the employer ends the job: Immediately when discharged or laid off, unless a written personnel policy in place beforehand allows the next payday or 15 days. If the employee quits: By the next regular payday for the pay period or within 15 days of separation, whichever comes first.

Does Montana require state W-2 or 1099 filing?

Only 1099s showing Montana withholding go with Form MW-3: 'Do not submit 1099s without withholding with this form.' W-2s: January 31 (with Form MW-3) 1099s: January 31 (with Form MW-3)

Do Montana employers need workers' comp?

Employers must provide coverage under the state's Workers' Compensation and Occupational Disease Acts. The page gives no headcount threshold.

Related: Employer compliance by state · 2027 changes for employers

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