Montana Code 39-51-1103. Contributions by employers required — payments in lieu of contributions authorized for certain employers
39-51-1103. Contributions by employers required — payments in lieu of contributions authorized for certain employers. (1) Contributions accrue and become payable by each employer for each calendar year in which the employer is subject to this chapter with respect to wages, as defined in 39-51-201, paid for employment, as defined in this chapter, occurring during the calendar year.
Terms Used In Montana Code 39-51-1103
- Contributions: means the money payments to the state unemployment insurance fund required by this chapter but does not include assessments under 39-51-404. See Montana Code 39-51-201
- Department: means the department of labor and industry provided for in Title 2, chapter 15, part 17. See Montana Code 39-51-201
- Fund: means the unemployment insurance fund established by this chapter to which all contributions and payments in lieu of contributions must be paid and from which all benefits provided under this chapter must be paid. See Montana Code 39-51-201
- Indian tribe: means an Indian tribe as defined in the Indian Self-Determination and Education Assistance Act, 25 U. See Montana Code 39-51-201
- State: includes , in addition to the states of the United States of America, the District of Columbia, Puerto Rico, the Virgin Islands, and Canada. See Montana Code 39-51-201
- Tribal unit: means an Indian tribe and any tribal subdivision or subsidiary or any business enterprise that is wholly owned by that tribe. See Montana Code 39-51-201
(2)The contributions become due and must be paid by each employer to the department for the fund in accordance with rules adopted by the department and may not be deducted in whole or in part from the wages of individuals employed by the employer.
(3)In the payment of any contributions, a fractional part of a cent must be disregarded unless it amounts to one-half cent or more, in which case it must be increased to 1 cent.
(4)Nonprofit organizations, defined in section 501(c)(3) of the Internal Revenue Code and that are exempt from tax under section 501(a) of the Internal Revenue Code, may elect to make payments in lieu of contributions.
(5)The state and its political subdivisions may elect to make payments in lieu of contributions or pay under a special contributions plan established for governmental entities only.
(6)An Indian tribe may make a separate election to make payments in lieu of contributions for each tribal unit and may elect to combine all or some tribal units into group reimbursement accounts.