How it works. Pick the state where the work is done and list each employee's expected annual wages. The calculator applies the state's 2027 wage base and your rate (the new employer rate unless you enter one), adds FUTA at 0.6% of the first $7,000, and shows the quarter each base is reached.
Work out SUTA and FUTA for your staff
Montana: 2027 SUTA and FUTA
Montana hadn't announced its 2027 wage base when we checked, so this uses the 2026 base of $47,300. State rate used: 1% (new employer rate). FUTA: 0.6% on the first $7,000.
These are example employees. Replace them with your own wages in the box above and press Work it out.
| Employee | Annual wages | SUTA | State base reached | FUTA | $7,000 reached |
|---|---|---|---|---|---|
| Example A (part time) | $6,000.00 | $60.00 | Not reached | $36.00 | Not reached |
| Example B | $35,500.00 | $355.00 | Not reached | $42.00 | Q1 |
| Example C | $62,000.00 | $473.00 | Q4 | $42.00 | Q1 |
By quarter
| Quarter | State taxable wages | SUTA | FUTA taxable wages | FUTA |
|---|---|---|---|---|
| Q1 | $25,875.00 | $258.75 | $15,500.00 | $93.00 |
| Q2 | $25,875.00 | $258.75 | $1,500.00 | $9.00 |
| Q3 | $25,875.00 | $258.75 | $1,500.00 | $9.00 |
| Q4 | $11,175.00 | $111.75 | $1,500.00 | $9.00 |
Wages are spread evenly over four quarters; each quarter shows the change in year-to-date tax, rounded to the cent. The most SUTA one employee can cost at this rate is $473.00; FUTA tops out at $42.00. Montana 2027 details.
What the calculator uses
- State wage base
- The 2027 base from the wage base table. Where a state hadn't announced 2027, it uses the 2026 base and says so.
- State rate
- Your rate if you type one; otherwise the new employer rate or the published industry rate you pick.
- FUTA
- 0.6% (6.0% less the 5.4% credit) on the first $7,000 per employee, plus any credit reduction you enter.
- Quarters
- Annual wages split evenly over four quarters; the base is reached in the first quarter where year-to-date wages meet it.
It doesn't know your experience rate, wages from a previous employer in the same year (some states let a successor count them), or wages split between states. For those, check with the state agency or your payroll provider. For the full cost of an employee, including Social Security, Medicare and workers' compensation, use the employee cost calculator.
General information, not tax or legal advice. Checked November 2026 against the state data in our 2027 wage base table. 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.
Questions about the calculator
How is state unemployment tax worked out?
Multiply each employee's wages by your state rate, but only up to the state's taxable wage base for the year. Wages above the base aren't taxed again until January. The calculator does that for each person and each quarter.
Why does the calculator spread wages evenly?
It's the simplest way to show when the base is reached. Real payrolls vary: a bonus or seasonal hours can reach the base sooner. For an exact quarter, add up each person's wages paid so far against the base.
Which rate should I use?
The one on your state's rate notice. Until you have one, the calculator uses the state's new employer rate from our table, or lets you pick a published industry rate. States that set new employer rates by industry need you to type the rate.
What is the FUTA credit reduction?
When a state has an unpaid federal loan for its unemployment fund for two or more January 1sts, employers there get a smaller FUTA credit, which raises the 0.6% net rate. DOL publishes the final list after November 10 each year. Enter a percentage in the credit reduction box if your state is on it.
Is anything I type saved?
No. The form sends your list to our server only to work out this page and nothing is stored. Names are optional: wages alone are enough.
Related: SUTA wage base by state 2027 · Employee cost calculator · Minimum wage by state 2027 · New hire reporting by state · Tax deadline calendar