--- title: "Montana SUTA 2027: $47,300 Wage Base, 1% New Rate | MCC" description: "Montana SUTA 2027: wage base $47,300 (2026; 2027 not announced), new employer rate 1%. Worked example and official sources." url: "https://mcc-solutionsnj.com/bookkeeping/suta-montana-2027" --- Free guide · State payroll tax # Montana unemployment tax for 2027: wage base and new employer rate The taxable wage base, the starting rate and industry rates, the report dates and a worked example, from the state's official pages. [![Intuit ProAdvisor Gold tier badge](/img/credentials/intuit-proadvisor-gold.png)](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77)Gold tier in Intuit's ProAdvisor program. [See my Intuit listing](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77) Keeping your own books? Tallyfinch does invoices, bank import and reports on your computer. [See Tallyfinch](/bookkeeping/mcc-books-downloadable-bookkeeping-software) **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](https://uieservices.mt.gov/). 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](/bookkeeping/out-of-state-employer-registration), or [a free bookkeeping health check](/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](/bookkeeping/suta-futa-cost-calculator?state=mt). ## 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](https://uid.dli.mt.gov/_docs/contributions-bureau/rate-insert.pdf) - [Montana DLI: Employer Handbook (revised January 2025)](https://uid.dli.mt.gov/employer-handbook.pdf) - [US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026](https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf) - [US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)](https://oui.doleta.gov/unemploy/futa_credit.asp) - [US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)](https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf) - [IRS: FUTA credit reduction (page last reviewed September 8, 2026)](https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction) 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](/bookkeeping/state-unemployment-tax-wage-base-2027) · [Missouri SUTA 2027](/bookkeeping/suta-missouri-2027) · [Nevada SUTA 2027](/bookkeeping/suta-nevada-2027) Tallyfinch ### Books you keep on your own computer Tallyfinch does invoices, bills, bank import, reconciliation and the main reports, in a file you own. $99 once, then $5 a month for updates; the app keeps working if you stop the plan. It does not do payroll or sales tax filing. The free download records up to 60 entries. [See Tallyfinch](/bookkeeping/mcc-books-downloadable-bookkeeping-software) [Download it free](/tools/pro/trial/mccBooks) [Compare the three apps](/software) ## Want payroll taxes handled for you? [See bookkeeping services](/bookkeeping/)[Call (908) 444-6373](tel:+19084446373)