What is a 401(k) employer match?

An employer match is money your company contributes to your 401(k) based on what you put in — often 50–100% of your contributions up to a set percentage of your salary. It's part of your total compensation, and leaving it on the table is leaving money behind.

An employer match is a contribution your company makes to your 401(k) on top of what you contribute yourself. It's typically expressed as a percentage of your contribution up to a cap — for example, "50% of contributions up to 6% of salary." If you earn $60,000 and contribute 6% ($3,600/year), your employer adds 50% of that, or $1,800 — an immediate 50% return before any investment gains. Employer matches are governed by ERISA.

Common matching formulas

There is no standard formula — each employer sets its own match. Common structures include: dollar-for-dollar up to a cap (e.g., 100% of contributions up to 4% of salary); partial match (e.g., 50% of contributions up to 6% of salary); or a tiered match (100% on the first 3%, then 50% on the next 2%). Some employers offer a discretionary match that varies year to year. Check your Summary Plan Description (SPD) — employers are required by law to provide one.

Vesting: when the match is actually yours

Employer contributions are often subject to a vesting schedule — meaning you only keep the matched funds if you stay with the employer long enough. Common structures are cliff vesting (you own 0% until a set date, then 100%) and graded vesting (you gain ownership incrementally over several years). ERISA sets maximum vesting periods: cliff vesting must complete within 3 years; graded vesting must be 100% by 6 years. Your own contributions are always 100% yours immediately.

How to find your employer's match formula

Your Summary Plan Description (SPD) and plan enrollment materials will spell out the exact match formula and vesting schedule. HR or your plan administrator can provide these documents — employers are required under ERISA to furnish them upon request.

Key figures and rules

Key takeaways

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