Contribution Rates
Contribution Rates
Employer and Employee contribution rates are set by the Montana Legislature.
Reference: Title 19, Chapter 20, Part 6, MCA
Employee Contribution Rate
Tier 1 and Tier 2 Employees
| Effective Date | End Date | Tier 1 Member | Tier 2 Member |
|---|---|---|---|
| 7/1/2013 | — | 8.150% | 8.150% |
This table shows the current TRS contribution rate for employees.
Employer Contribution Rates
Employer contribution rates are displayed in two tables below. The heading on each table describes the employers to which the rates apply.
School Districts, Education Co-ops, Counties, Community Colleges
| Effective Date | End Date | Active Members | Working Retirees | "Emergency Hire" Working Retirees* |
|---|---|---|---|---|
| 7/1/2023 | — | 9.47% | 11.85% | 20.11% |
This table shows current TRS employer contribution rates for active members and working retirees.
* "Emergency Hire" rates apply only to employers who have been granted permission to fill a vacant position with a retired member pursuant to 19-20-732, MCA or 19-20-735, MCA.
State Agencies and Montana University System
| Effective Date | End Date | Active Members | Working Retirees |
|---|---|---|---|
| 7/1/2023 | — | 11.85% | 11.85% |
This table shows current employer contribution rates applicable to state agencies and units of the Montana University System who employ active and retired TRS members in positions reportable to TRS.