Montana’s UI-5 quarterly wage report is filed electronically through the UI eServices for Employers portal, where you enter each employee’s Social Security number, name, and gross wages for the quarter, confirm your monthly headcounts, and pay the calculated unemployment insurance tax in the same session. Paper UI-5 forms were discontinued on July 1, 2024, and are no longer accepted.
Electronic Filing Is Mandatory
Under Administrative Rule 24.40.1609(7), all employers and third-party agents must report quarterly wage information in a department-approved electronic format. A report submitted on paper or in a non-approved format can be treated as untimely and trigger a late-filing penalty.1Legal Information Institute. Montana Administrative Rule 24.40.1609 – Due Date of Taxes and Reports The portal to use is UI eServices for Employers, which lets you enter wage data, submit the report, and pay the tax in one visit.2Montana Department of Labor & Industry. UI eServices for Employers
What to Have Ready Before You Log In
Pull the following together for the quarter you’re filing:
- Your Montana UI Account Number and Federal Employer Identification Number.
- Each employee’s Social Security Number. If you genuinely cannot obtain one by the deadline, the system has a “Missing SSN” checkbox for that worker, but it is meant as the exception.3Montana Department of Labor & Industry. UI eServices for Employers UI-5 Instructions
- Each employee’s last name, first name, and total gross wages paid during the quarter.
- The number of employees on your payroll on the 12th day of each of the three months in the quarter. Enter zero if no one was on payroll that day; the fields can’t be left blank.
If you paid no wages at all during the quarter but your account is still active, you still have to file. Select “No wages paid” and submit. Skipping the filing entirely can bring a $25 late-filing penalty.3Montana Department of Labor & Industry. UI eServices for Employers UI-5 Instructions
Filing the Report in eServices
Once you log in and choose the quarter, eServices walks you through three screens.
Indicate Whether You Paid Wages
Pick “No wages paid” or “File a report with wages.” Choosing no wages lets you submit immediately and finish for the quarter.
Enter Monthly Employee Counts
For each of the three months in the quarter, enter how many employees were on your payroll on the 12th. Zero is a valid entry; blank is not.3Montana Department of Labor & Industry. UI eServices for Employers UI-5 Instructions
Enter Wages
For every employee paid during the quarter, enter the SSN, last name, first name, and total gross wages. You have three ways to get the data in:
- Manual entry, tabbing from field to field.
- Load the previous quarter’s SSNs and names, then update wages, remove anyone who left, and add new hires at the bottom. This is the fastest route for stable payrolls.
- Import a properly formatted CSV or Excel file, then review before submitting.3Montana Department of Labor & Industry. UI eServices for Employers UI-5 Instructions
How the Tax Is Calculated
The system applies your contribution rate to the taxable portion of the wages you report.
Taxable Wage Base
For 2026, the taxable wage base is $47,300 per employee for the calendar year.4Montana Department of Labor & Industry. Unemployment Insurance Contribution Taxable Wage Base and Rates for 2026 Wages above that cap for a given worker in the year are “excess wages” and not taxed. eServices tracks each employee’s year-to-date wages across quarters, so by Q3 or Q4 many workers may already be over the cap.
Your Contribution Rate
The Department of Labor & Industry assigns each employer an annual rate based on experience rating. The 2026 schedule (Schedule 1) produces rates from 0.00% to 6.12%, with an average of 0.95%. Your specific rate appears on the annual rate notice the department mails and inside your eServices account.5Montana Department of Labor & Industry. Unemployment Insurance Contribution Taxable Wage Base and Rates for 2026UI Contribution Rates
New Employer Rates
Employers with fewer than three full federal fiscal years of experience (October 1, 2022 through September 30, 2025 for 2026 purposes) are assigned their industry’s average rate instead:
- Agriculture, Forestry, Hunting & Fishing: 1.30%
- Mining: 1.30%
- Construction: 2.00%
- Manufacturing: 1.00%
- Utilities, Transportation, Warehousing: 1.00%
- Wholesale Trade: 1.00%
- Retail Trade: 1.00%
- Finance, Insurance & Real Estate: 1.00%
- Services: 1.10%
- Unclassified Establishments: 2.00%
Every employer also pays a 0.18% Administrative Fund Tax on top of the contribution rate.4Montana Department of Labor & Industry. Unemployment Insurance Contribution Taxable Wage Base and Rates for 2026 A new-employer rate can shift during the three-year window if the industry average changes or if benefits charged to your account exceed what you’ve paid in.
Quarterly Deadlines
Reports and payments are due on the last day of the month after each quarter closes:1Legal Information Institute. Montana Administrative Rule 24.40.1609 – Due Date of Taxes and Reports
- Q1 (January–March): April 30
- Q2 (April–June): July 31
- Q3 (July–September): October 31
- Q4 (October–December): January 31
If a due date lands on a weekend or holiday, it moves to the next business day.6Montana Department of Labor & Industry. Montana UI Contributions E-Filing Handbook
Paying the Tax
After you submit the wage report, eServices shows the tax owed and lets you pay in the same session. Three electronic methods are accepted:6Montana Department of Labor & Industry. Montana UI Contributions E-Filing Handbook
- ACH Debit, where you authorize the department to pull the payment from your bank account.
- ACH Credit, where you push the payment through your own bank using NACHA formats (CCD+ for a single employer, CTX for multiple accounts).
- Credit or debit card, processed inside the portal.
The system issues a digital confirmation receipt that serves as your proof of timely filing and payment. Save it.
Penalties for Missing a Deadline
Montana’s penalties under MCA 39-51-1301 add up fast:7Montana Legislature. Montana Code Annotated 39-51-1301 – Penalty and Interest on Past-Due Reports and Payments
- $25 for a late filing or late payment.
- $50 more if the department has to issue a subpoena or make a summary or jeopardy assessment because you refused or failed to provide requested information.
- $100 more for not complying with a subpoena.
- 1.5% monthly interest on unpaid amounts.
Penalties stack. An employer who ignores a late report and then ignores a subpoena is looking at $175 in penalties before any interest. Filing on paper also counts as untimely under ARM 24.40.1609(7), so that alone can trigger the $25 charge.1Legal Information Institute. Montana Administrative Rule 24.40.1609 – Due Date of Taxes and Reports
Records to Keep After Filing
Keep employment and payroll records for each employee for five years.8Legal Information Institute. Montana Administrative Rule 24.40.1603 – Records To Be Kept by Employer That means the underlying wage data, SSNs, names, and quarterly totals behind each UI-5, not just the eServices confirmation receipt. If the department audits your account or a former employee disputes their wage history, those records are what you’ll be asked to produce. Saving a digital copy of each quarterly submission alongside your payroll files is the cleanest way to stay ready.