Montana (MT) – 2016


Minimum Wage – Annual Sales exceed $110,000MontanaFederal
Minimum Wage$8.15
Minimum Cash Wage (Tipped Employee)$8.15
Maximum Tip CreditNone
Youth Minimum Wage$8.15
Minimum Wage – Annual Sales are $110,000 or lessMontanaFederal
Minimum Wage$4.00
Minimum Cash Wage (Tipped Employee)$4.00
Maximum Tip CreditNone
Youth Minimum Wage$4.00
State Income TaxMontanaFederal
Wage WithholdingTables
Supplemental Wage / Bonus Rates: Flat rate withholding method (Unchanged from 2016)6.0%
Supplemental Wage / Bonus Rates: Pay over $1 Million (Unchanged from 2016)6.0%
Unemployment InsuranceMontanaFederal
Maximum 2017 Taxable Earnings$31,400 (Increased from $30,500 in 2016)
Employee 2017 DeductionNone
Employer 2017 Tax Rates0.13 – 6.3% (Includes Administrative Fund Tax)
Standard 2017 New Employer RateIndustry Average (Plus Administrative Fund Tax)
Voluntary Contribution PermittedNo

Federal (FED) – 2016

Minimum WageFederal
Youth Minimum Wage$4.25
Maximum Tip Credit$5.12
Minimum Cash Wage (Tipped Employee)$2.13
Minimum Wage$7.25
Additional Medicare Tax Withholding on Wages > $200,000 (No Employer Match)0.9%
Employee / Employer Tax Rate (Unchanged from 2016)1.45%
Maximum Taxable EarningsNo Limit
Employee / Employer Tax Rate (Unchanged from 2016)6.2%
Maximum Taxable Earnings (Increased from $118,500 in 2016)$127,200
Normal Net Tax0.6%
Maximum Credit5.4%
Percent of Taxable Wages6.0%
Maximum Taxable Earnings$7,000
Health Savings AccountsFederal
Catch-up Contribution Limit (Employee / Employer) (Unchanged from 2016)$1,000
Family Contribution Limit (Employee / Employer) (Unchanged from 2016)$6,750
Self-Only Contribution Limit (Employee / Employer) (Increased from $3,350 in 2016)$3,400
Supplemental Wage / Bonus RatesFederal
Pay over $1 Million (Unchanged from 2016)39.6%
Flat rate withholding method (Unchanged from 2016)25%

Montana State Resources

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