Montana (MT) – 2018


Minimum Wage – Annual Sales exceed $110,000MontanaFederal
Minimum Wage$8.30
Minimum Cash Wage (Tipped Employee)$8.30
Maximum Tip CreditNone
Minimum Wage – Annual Sales are $110,000 or lessMontanaFederal
Minimum Wage$4.00
Minimum Cash Wage (Tipped Employee)$4.00
Maximum Tip CreditNone
State Income TaxMontanaFederal
Wage WithholdingTables
Supplemental Wage / Bonus Rate6.00%
Unemployment InsuranceMontanaFederal
Maximum 2018 Taxable Earnings (Increased from $31,400 in 2017)$32,000
Employee 2018 DeductionNone
Employer 2018 Tax Rates (Includes 0.13% or 0.18% administrative fund tax)0.13 – 6.3%
Standard 2018 New Employer Rate (Includes 0.18% administrative fund tax)1.18 – 2.88%
Voluntary Contribution PermittedNo

Federal (FED) – 2018

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)0.90%
Employee / Employer Tax Rate (Unchanged from 2017)1.45%
Maximum Taxable EarningsNo Limit
Employee / Employer Tax Rate (Unchanged from 2017)6.20%
Maximum Taxable Earnings (Increased from $127,200 in 2017)$128,400
Normal Net Tax0.60%
Maximum Credit5.40%
Percent of Taxable Wages6.00%
Maximum Taxable Earnings$7,000
Health Savings AccountsFederal
Catch-up Contribution Limit (Employee / Employer) (Unchanged from 2017)$1,000
Family Contribution Limit (Employee / Employer) (Increased from $6,750 in 2017)$6,900
Self-Only Contribution Limit (Employee / Employer) (Increased from $3,400 in 2017)$3,450
Supplemental Wage / Bonus RatesFederal
Pay over $1 Million (Decreased from 39.6% in 2017)37%
Flat Rate Withholding Method (Decreased from 25% in 2017)22%

Montana State Resources

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