Montana Compliance and Regulatory Resources

Business owners spend around $35,670 yearly on regulatory compliance.¹Paychex helps with resources like our enhanced HR library and automated compliance notifications for Montana businesses. Learn more about requirements like workplace safety, workers’ compensation, and more.

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State Tax Rates and Limits

State Supplemental Withholding Rate*

5.0%
2026 MT Withholding Tables and Instructions

State Unemployment Taxable Wage Base Limit

$47,300

State Unemployment Rate Range for Employers

0.00% to 6.12%

State Unemployment New Employer Rate

1.00% to 2.00% (Rates vary by industry)

State Hourly Minimum Wage

$10.85

State Minimum Wage for Tipped Employees

N/A
MT wage and hour information

State Tax ID Registration

Withholding Registration

Employers are required to have an active withholding tax account number to file electronically with the Montana Department of Revenue (DOR). This can also be referred to as the account ID.

Register a New Business

Visit the TransAction Portal site, review the information, and in the Businesses tile, click the Register for a New Tax Account.
Complete the steps.
Allow seven to ten business days to receive a letter in the mail with the account number.
- MT Withholding Account Number format:
  - XXXXXX-XXX-XXX (12 Digits)
- Enter your new account number in Paychex Flex^® and email your registration confirmation document to your Paychex Service Professional.
  - Refer to the Updating Tax Agency IDs in Paychex Flex instructions to enter the information in the application.

Finding an Existing ID

If you have a Montana withholding ID but aren’t sure what it is, you should be able to find it on:

TransAction Portal
Any correspondence from the MT Department of Revenue.
Previously filed returns.

Additional Resources

Montana Department of Revenue contact information

State Unemployment Insurance (SUI) Registration

Employers are required to have an active state unemployment insurance (SUI) account number to file electronically with the Montana Department of Labor & Industry. This can also be referred to as the Employer ID Number (ERN).

Register a New Business

Visit the UI eServices For Employers site and click Sign up for eServices.
Click Sign Up at the bottom of the screen.
Complete the steps for creating an online account and then complete the new business registration.
Allow three to four weeks to receive the confirmation letter in the mail with the new MT UI account number.
- MT SUI Account Number can be in one of the following formats is XXXX-XXXX (8 Digits)
Enter your new account number in Paychex Flex^® and email your registration confirmation document to your Paychex Service Professional.
- Refer to the Updating Tax Agency IDs in Paychex Flex instructions to enter the information in the application.

Finding an Existing ID

If you have a North Carolina SUI ID but aren’t sure what it is, you should be able to find it on:

UI eServices For Employers Account (online)
Any correspondence from the Montana Department of Labor & Industry.
Previously filed returns.

Additional Resources

Workplace Safety

OSHA
Montana is under federal OSHA jurisdiction that covers most private-sector workers within the state. State and local government workers are not covered under federal OSHA. Additional information is available.