{"data":{"id":"us-mt/39-51-1108","jurisdiction":"us-mt","citation":"39-51-1108","heading":"Amount of wages per employee subject to contribution.","body":"(1) Payment of contributions shall apply only to wages paid up to and including the amount specified in this section by an employer to an employee with respect to employment.\n(2) The taxable wage base for each year is the greater of 80% of the average annual wage as determined under 39-51-2201 (rounded to the nearest $100) during the calendar year immediately preceding the most recently completed calendar year, or the amount of taxable wage base specified in the Federal Unemployment Tax Act.","path":["TITLE 39. LABOR","CHAPTER 51. UNEMPLOYMENT INSURANCE","Part 11. Employer Contributions"],"source_url":"https://mca.legmt.gov/bills/mca/title_0390/chapter_0510/part_0110/section_0080/0390-0510-0110-0080.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:54:35Z","sha256":"13704112d1f1885ed5dec5fa23a525a6e5368a73fafbb0cd69b25d58db034ddb","source_id":"us-mt","stale":false,"prev":"us-mt/39-51-1107","next":"us-mt/39-51-1109"},"notice":"GroundRules: Original legal text. Not legal advice."}