Montana Taxable Wage Base
| 2013 | - | $27,900 |
|---|---|---|
| 2012 | - | $27,000 |
| 2011 | - | $26,300 |
| 2010 | - | $26,000 |
| 2009 | - | $25,100 |
| 2008 | - | $23,800 |
The taxable wage base applies to experience rated employers, and any wages they pay an employee over the taxable wage base are considered excess wages. Governmental and reimbursable accounts do not have a taxable wage base* and must pay tax on total wages. For more information on the taxable wage base see Section 2 of the UI Employer Handbook.
*Reimbursable employers must submit quarterly wage reports and pay a 0.08% (.0008) Administrative Fund Tax on total wages paid each quarter. The UI Contributions Bureau will notify you monthly of the benefits charged to your account and you may pay these monthly or pay the entire quarterly charges within thirty days following the end of the quarter.
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