Montana Payroll Tax Recordkeeping Requirements

Employers in Montana must maintain and preserve payroll or other records containing the following information and data with respect to each employee to whom the wage and hour law applies: name, social security or other identifying number, home address (including zip code), date of birth, sex, occupation in which employed, time of day and day of week on which the employee's workweek begins, regular hourly rate of pay, length of the pay period, hours worked each day and total hours worked each workweek, total daily or weekly straight-time earnings, total weekly overtime compensation, total additions to or deductions from wages paid each pay period, total wages paid each pay period, date of payment and the pay period covered by the payment.

For bona fide executive, administrative or professional capacity employees, employers in Montana are required to maintain and preserve records containing an employee's name, social security or other identifying number, home address (including zip code), date of birth, sex, occupation in which employed, time of day and day of week on which the employee's workweek begins, hourly rate of pay, length of the pay period and in addition, the basis on which wages are paid.

The records must be retained for three years. Employers must keep the required records safe and accessible at the place or places of employment, or at one or more established central recordkeeping offices where such records are customarily maintained. Where the records are maintained at a central recordkeeping office, other than in the place or places of employment, such records must be made available within 72 hours following notice from the Administrator or his or her duly authorized and designated representative.