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Rule Title: REPORTING OF WAGES IN EXCESS OF TAXABLE WAGE BASE FOR CERTAIN EMPLOYERS
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Department: LABOR AND INDUSTRY
Chapter: UNEMPLOYMENT INSURANCE DIVISION
Subchapter: Records, Reporting, and Payment
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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24.11.2707    REPORTING OF WAGES IN EXCESS OF TAXABLE WAGE BASE FOR CERTAIN EMPLOYERS

(1) The provisions of this rule apply only to those employers which:

(a) are not governmental entities; and

(b) are classified as experience rated pursuant to 39-51-1217, MCA.

(2) All wages paid to an employee by an employer are reportable as total wages. Wages paid to an employee in any single calendar year by an employer, up to and including the annual taxable wage base as defined in 39-51-1108, MCA, for that calendar year, are taxable wages. All further wages paid to the employee by that employer in that calendar year are "excess wages" and not taxable.

(3) A successor employer, as described in 39-51-1219, MCA, may use the amount of wages paid by the predecessor to determine the successor employer's taxable wages. If a successor does not acquire a portion or all of the experience-rating record of a predecessor, the successor cannot use the amount of wages paid by the predecessor to determine the successor employer's taxable wages.

(4) Prior to January 1, 2014, wages reported for an employee to another state may be used in calculating the employee's taxable wage in Montana.

(5) Beginning January 1, 2014, only wages reported to the Montana unemployment insurance program may be used to calculate an employee's taxable wage in Montana.

History: 39-51-301, 39-51-302, MCA; IMP, 39-51-203, 39-51-1108, 39-51-1217, MCA; NEW, 2004 MAR p. 2808, Eff. 11/19/04; AMD, 2014 MAR p. 593, Eff. 3/28/14.


 

 
MAR Notices Effective From Effective To History Notes
24-11-281 3/28/2014 Current History: 39-51-301, 39-51-302, MCA; IMP, 39-51-203, 39-51-1108, 39-51-1217, MCA; NEW, 2004 MAR p. 2808, Eff. 11/19/04; AMD, 2014 MAR p. 593, Eff. 3/28/14.
11/19/2004 3/28/2014 History: 39-51-301 and 39-51-302, MCA; IMP, 39-51-1108 and 39-51-1217, MCA; NEW, 2004 MAR p. 2808, Eff. 11/19/04.
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