| Right-to-disconnect law | No statewide law |
| Electronic monitoring disclosure | Federal floor only |
| Expense reimbursement mandatory | Mandatory by statute |
| State personal income tax | Yes (5.9% top rate) |
Montana has no right-to-disconnect statute.
Mont. Code Ann. § 45-8-213 prohibits recording a private conversation with a hidden device "without the knowledge of all parties" — but expressly excepts "persons given warning of the transcription or recording. If one person provides the warning, either party may record." The practical effect is one-party consent so long as notice is given. Employer call recording is lawful with the standard "this call may be recorded" disclosure.
Mont. Code Ann. § 39-2-701 requires an employer to "indemnify an employee for all that the employee necessarily expends or loses in direct consequence of the discharge of duties as an employee or of the employee's obedience to the directions of the employer." The statute excludes losses from "the ordinary risks of the business" but covers necessary work expenses. Remote workers whose home internet, phone, or equipment costs are a necessary consequence of employer-directed remote work have a colorable reimbursement claim. Montana is one of a small group of states with an affirmative expense-reimbursement mandate.
Montana taxable income starts from federal taxable income (post-2024 reform). The TCJA suspension of W-2 unreimbursed business expenses through 2025 flows through to Montana — but because § 39-2-701 entitles you to reimbursement from the employer, the right channel is an accountable-plan reimbursement rather than a tax deduction.
Two-bracket structure (4.7% / 5.9%) following the 2024 tax reform.
At-will employment: Montana is the ONLY US state that has departed from pure at-will employment. The Wrongful Discharge from Employment Act (Mont. Code Ann. § 39-2-901 et seq.) requires good cause to terminate any non-probationary employee. Under § 39-2-904, a discharge is wrongful if (a) it was retaliatory for refusing to violate public policy or for reporting a violation, (b) the employee had completed the probationary period and the discharge lacked good cause, (c) the employer materially violated its own written personnel policy, or (d) it was based solely on legal expression of free speech.
Montana remote-work activity concentrates in Bozeman and adjacent metros, with NorthWestern Energy, Oracle (Bozeman office, former RightNow), First Interstate BancSystem among the larger remote-friendly headquarters. State-level BLS Telework Supplement micro-data was not retrievable at verification time; the national figure (~19-23% any-telework) is the closest available baseline.
Top remote-hub metro: Bozeman
Notable remote-work employers headquartered in Montana:
Our sister site CeoCult covers the federal + Montana home-office tax deduction methodology in detail, including IRS Form 8829, the simplified $5/sq ft method, and the state-specific quirks for Montana filers.
Most likely yes for the work-attributable portion. Mont. Code Ann. § 39-2-701 requires employer indemnification for what the employee "necessarily expends" in the discharge of duties. If your employer requires remote work and your home internet is necessary to perform the job, the work-share of the cost is a § 39-2-701 expense.
On employer equipment and accounts, generally yes — Montana has no statute requiring written notice of email or computer monitoring. Voice recording is different: § 45-8-213 requires that at least one party give warning, so call recording needs the standard "this call may be recorded" disclosure.
Flat stipends with no substantiation are taxable wages federally and therefore in Montana. Because § 39-2-701 entitles you to reimbursement of necessary expenses, the cleanest structure is an accountable-plan reimbursement — non-taxable to you and deductible to the employer.
No. But Montana is also the only state without pure at-will employment: under the Wrongful Discharge from Employment Act (§ 39-2-901 et seq.), employers need good cause to terminate non-probationary employees.