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For you and your family
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Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

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Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

FAQs - Auto Enrollment - Am I required to contribute to my employee’s retirement account if our plan has an automatic contribution arrangement?

Generally, an employer is not required to contribute in order to use an automatic contribution arrangementA. However, if an employer chooses to have a qualified automatic contribution arrangement (QACA), then the employer does have to make annual contributions and the type and amount of these contributions must be stated in the plan. Under a QACA, an employer must make at least a:

  1. a matching contribution of 100% of an employee’s contribution up to 1% of compensation, and a 50% matching contribution for the employee’s contributions above 1% of compensation and up to 6% of compensation; or
     
  2. a nonelective contribution of 3% of compensation to all participants, including those who choose not to contribute any amount to the plan.

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