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File Montana Payroll Taxes
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Easily file Montana payroll tax forms, including new hire reports, withholding tax payments, and unemployment insurance wage reports—all from one secure platform.
Form NHR
Deadline: Within 20 days of hire
Form MW-1
Deadline: depends on assigned filing frequency
Form UI-5 / UI-5G
Deadline: Apr 30, Jul 31, Oct 31, Jan 31
Montana Payroll Filing Requirements for New Hire, Withholding, and
Unemployment Insurance
Stay compliant with Montana payroll tax filing requirements for new hire reporting, withholding tax, and
unemployment insurance.
| Forms | Filing Requirements | Filing Methods | Due Date |
|---|---|---|---|
New Hire Report |
All employers doing business in Montana must file a New Hire Reporting Form for all newly hired or rehired employees. This applies to full-time, part-time, temporary, and seasonal workers. Employers are required to report the following employees:
If you are an employer with employees working in more than one state, you can choose one of these options to report
|
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Within 20 days of the employee's hire or rehire date. |
Form MW-1:
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Montana Form MW-1 is a Withholding Tax Payment Voucher filed by employers in Montana who pay wages for services performed in the state.
Form MW-1 (or its electronic equivalent) is used to remit and reconcile the state income tax they withhold from their employees' paychecks on a monthly or quarterly basis. |
File and Pay Online (Recommended): Electronic filing is the fastest and most secure way to file Form MW-1.
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The deadline to file Form MW-1 depends on your designated filing frequency.
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Form UI-5:
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Montana Form UI-5 and Form UI-5G are quarterly Unemployment Insurance (UI) and Wage Reports filed by all active employers operating in the state of Montana to report employee wages and calculate state unemployment taxes.
Form UI-5 is required even if you did not pay any wages during the quarter or have no employees on the payroll. |
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The due date to file Form UI-5 is by the last day of the month following the end of the calendar quarter.
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File Montana Payroll Forms with Confidence
Simplify Montana payroll tax filing with TaxBandits — securely file new hire reports, withholding tax forms,
and unemployment insurance returns online.
Information Required to File
Know what information you need to file Montana payroll forms accurately.
What to Report in a New Hire?
- Employee's name
- Employee's address
- Social Security number (SSN)
- Date of hire (the date the employee first performs services for pay)
- Employer's name
- Employer's address
- Federal Employer Identification number (FEIN)
What to Report on Form MW-1?
- Federal Employer Identification number (FEIN)
- Montana Account ID
- Business name, mailing address
- Period Ending Date
- Total Wages and Compensation
- Montana Taxes Withheld
- Amount Remitted
What to Report on Form UI-5G?
- Governmental/Reimbursable account information
- Employee wage details
- Quarterly payroll totals
- Reimbursement amounts
- Administrative assessments (if applicable)
How to File Payroll Tax Forms with the State of Montana?
Create a free TaxBandits account and follow these simple steps to e-file your Montana forms efficiently.
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Step 1: Choose the Required Form
Select the type of form you want to file. This includes new hire reporting, withholding tax payment voucher Form MW-1, and unemployment insurance & wage report Form UI-5 and Form UI-5G.
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Step 2: Enter the Required Tax Details
Complete the chosen form with the required information that applies to your business, such as employee wages and contribution data.
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Step 3: Review and Transmit
Review your form and transmit it to the appropriate state agencies through TaxBandits for a secure and approved filing.
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Step 1: Choose the Required Form
Select the type of form you want to file. This includes new hire reporting, withholding tax payment voucher Form MW-1, and unemployment insurance & wage report Form UI-5 and Form UI-5G.
-
Step 2: Enter the Required Tax Details
Complete the chosen form with the required information that applies to your business, such as employee wages and contribution data.
-
Step 3: Review and Transmit
Review your form and transmit it to the appropriate state agencies through TaxBandits for a secure and approved filing.
Start e-filing with Montana today — TaxBandits makes it quick and easy!
Montana Payroll Tax Filing — Simple, Transparent Pricing
Pay for more than filing—accuracy, right outcome, and peace of mind.
| No of Forms | First Form | Next 3 Forms | 5-25 Forms | 26-50 Forms | 51-100 Forms | 101-500 Forms | 501-1000 Forms |
|---|---|---|---|---|---|---|---|
| New Hire Reporting | $1 / Employee | ||||||
|
Form MW-1: Withholding Tax Payment Voucher |
$5.95 | $5.25 | $4.75 | $4.25 | $3.75 | $3.25 | $3.00 |
|
Form UI-5: Montana Employer's (UI) Quarterly Wage Report |
$5.95 | $5.25 | $4.75 | $4.25 | $3.75 | $3.25 | $3.00 |
For high-volume filing, call us at (704) 684-4758 for customized pricing.
Penalties and Corrections for New Hire, Withholding, and
Unemployment Insurance
Know the penalties and how to correct errors before they impact compliance.
| Form | Penalties | Corrections |
|---|---|---|
New Hire Report |
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Use Montana New Hire Reporting System: To correct a Montana new hire report, contact the New Hire Reporting Program (NHRP) directly at 1-888-866-0327. |
Form MW-1 |
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Use Montana TransAction Portal (TAP): To correct a previously filed Montana Form MW-1, how you correct depends on what you originally submitted and how you handle payroll adjustments. If you underpaid or overpaid the state on your original MW-1, you generally do not file an "amended" payment voucher.
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Form UI-5/UI-5G |
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Use Montana UI eServices for Employers: To correct a previously filed Montana UI-5 or UI-5G report, you can file an amended report either online through the state's portal or by submitting a corrected paper form by mail.
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Beyond State Payroll Filing: Simplifying All Your
Tax Needs
At TaxBandits, we simplify more than just state payroll filings. From Form 941 to 1099, W-2 and beyond, we make tax filing easier for businesses of all sizes. Our platform streamlines federal and state compliance, saving you time and reducing errors, so you can focus on growing your business.
Frequently Asked Questions
All Montana employers must report newly hired and rehired employees to the Montana New Hire Reporting Program. This requirement applies to private businesses, government agencies, nonprofit organizations, and labor organizations. Employers must report full-time, part-time, temporary, and seasonal employees.
A rehire is an employee who returns to work after a separation of at least 60 consecutive days. Timely reporting helps Montana enforce child support obligations and prevent unemployment insurance fraud.
Employers must report each newly hired or rehired employee within 20 days of the employee's hire date.
For employers submitting reports electronically in multiple transmissions per month, reports must generally be submitted at least twice monthly, with no more than 16 days between transmissions.
Failing to meet the reporting deadline may result in penalties under Montana law.
When filing a Montana New Hire Report, employers must provide:
- Employee name
- Employee address
- Employee Social Security Number (SSN)
- Date of hire
- Employer name
- Employer address
- Federal Employer Identification Number (FEIN)
Providing complete and accurate information helps ensure the report is accepted and processed
without delays.
Yes. Multi-state employers that submit reports electronically may choose to report all newly hired employees to a single state rather than filing separately in each state where
employees work.
Before using this option, employers must register as a multi-state employer under federal new hire reporting rules and consistently report through their designated reporting state.
Form MW-1, Montana Withholding Tax Payment Voucher, is used by employers to remit Montana income tax withheld from employee wages.
Employers must file Form MW-1 if they:
- Withhold Montana income tax from employee wages,
- Maintain a Montana withholding account, and
- Are required to remit withholding tax payments to the Montana Department of Revenue.
The form accompanies withholding tax payments when electronic payment methods are
not used.
Montana assigns filing frequencies based on the employer's withholding tax liability.
Depending on the amount withheld, employers may be assigned as:
- Accelerated filers
- Monthly filers
- Quarterly filers
- Annual filers
The Montana Department of Revenue notifies employers of their filing frequency. Employers must follow the assigned payment schedule to avoid penalties and interest.
Yes. Montana strongly encourages employers to file and pay withholding taxes electronically through the Montana TransAction Portal (TAP).
Electronic filing offers several advantages:
- Faster processing
- Immediate payment confirmation
- Secure transmission of tax information
- Reduced risk of mailing delays
Many employers choose electronic filing as their primary compliance method.
If withholding tax amounts were reported incorrectly, employers should amend the affected filing period through Montana's TransAction Portal (TAP).
When correcting errors:
- Review payroll records for the affected period.
- Update withholding amounts with the correct figures.
- Pay any additional tax due.
- Include applicable interest or penalties if required.
Employers should report the corrected totals rather than simply reporting the difference.
Both forms are used to report unemployment insurance wages, but they apply to different employer types.
Form UI-5
- Used by most private-sector employers.
- Reports gross wages, taxable wages, and unemployment contributions.
- Employers pay unemployment taxes based on an assigned experience rate and taxable wage base.
Form UI-5G
- Used by governmental entities and reimbursable employers, including certain nonprofit organizations.
- Employers do not pay traditional unemployment taxes based on an experience rate.
- Instead, they reimburse the state for actual unemployment benefits paid to former employees and may pay administrative assessments.
Choosing the correct form depends on the employer's unemployment insurance account classification.
Yes.
Effective July 1, 2024, Montana requires all quarterly unemployment insurance reports to be filed electronically through UI eServices for Employers.
This electronic filing mandate applies to:
- Form UI-5
- Form UI-5G
- Wage reports
- Quarterly contribution reports
Paper filing is no longer accepted for quarterly unemployment insurance reporting.
Both Form UI-5 and Form UI-5G must be filed quarterly.
| Quarter | Due Date |
|---|---|
| Q1 (Jan-Mar) | April 30 |
| Q2 (Apr-Jun) | July 31 |
| Q3 (Jul-Sep) | October 31 |
| Q4 (Oct-Dec) | January 31 |
Reports are required even when no wages are paid during the quarter.
Late filings may result in penalties and interest.
Employers must submit an amended unemployment insurance report through Montana UI eServices.
To correct a previously filed report:
- Log in to UI eServices.
- Select the quarter that requires correction.
- Enter the corrected wage and tax information.
- Submit the amended report electronically.
Employers should report the corrected totals for the affected quarter instead of only reporting the
wage differences.
For 2026, Montana unemployment insurance taxes apply to the first $47,300 of wages paid to each employee during the calendar year.
Once an employee's wages exceed the taxable wage base, no additional state unemployment tax is generally due on wages paid above that amount.
For 2026, Montana employers are assigned unemployment insurance tax rates under Rate Schedule 1.
- Experience-rated employer rates range from 0.00% to 6.12%
- Average employer rate: approximately 0.95%
Each employer receives an annual rate notice from the Montana Department of Labor and Industry showing their assigned contribution rate.
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