福利是员工赔偿包的重要组成部分。你可以提供的一个人气的好处是一个retirement plan for employees。在私营行业，about 66%of workers have access to retirement benefits. Of the retirement plans you could offer, 401(k) plans are themost popular。Learn how to set up a 401(k) plan for small business.
About 401(k) plans
401（k）计划是一项雇主赞助的退休申请，让员工为其账户缴纳税前美元。因此，贡献降低了员工的税费，同时让他们保存退休。当员工达到一定的年龄时，他们会从他们的帐户中获得分发。
There are differenttypes of 401(k) plans:
- 传统的401（k）计划
- Safe harbor 401(k) plans
- SIMPLE 401(k) plans
- 独奏401（k）计划
You can also offer a Roth 401(k), which is like a traditional 401(k) plan. However, funds contributed to a Roth 401(k) are on a post-tax basis, meaning you take taxes out of the employee’s wages before taking out their contributions.
Your employer responsibilities will vary depending on the plan you choose. You have the same core 401(k) setup responsibilities regardless of which plan you establish at your business. If you’re wondering how to set up a 401(k), read on.
How to set up a 401(k) plan for small business
Some employer responsibilities come with setting up a 401(k) plan for a small business. You might be met with some fees for establishing the plan.
Establishment fees can range from$ 1,500 - 3,000美元但可以或多或少取决于业务。一些公司可能能够获得收费，但这通常是为大型企业保留的。
To set up a 401(k) plan, there are different steps you need to follow:
- Decide who is establishing and maintaining the plan
- Create a written plan document
- 为计划的资产安排信任
- Come up with a recordkeeping system
- Distribute plan information to eligible employees
1. Decide who is establishing and maintaining the plan
First, you need to determine if you will set up the plan on your own or turn to a professional or financial institution (bank, mutual fund provider, or insurance company).
设置计划并自己维护它将更具成本效益，但它可能会占用更多时间。在选择您想要设置和运营业务的401（k）计划之前，请衡量外包的利弊。
2.创建书面计划文件
除非您聘请专业或金融机构建立和维护401（k），否则您需要创建书面文件。如果专业或金融机构正在处理您的计划，他们将写出书面计划。
The written plan needs to have all the terms and conditions of your 401(k) plan. It is a legally binding document, so you might want to turn to a professional for help.
您的文档需要列出您已决定的401（k）计划以及您想要计划的特点（即，员工资格和捐款金额）。并且，您需要详细介绍贡献和分发资金的过程。
3.为计划的资产安排信任
开始401（k）计划的一个要求是您为持有资产的信任。这保证了资金仅供参与者及其受益人使用。
在安排信任时，您需要选择一个受托人。决定受托人是建立计划的重要组成部分，因为他们必须处理捐款，计划投资和分配。
4.提出记录保留系统
You must come up with a way to keep track of employee and employer contributions, earnings and losses, plan investments, expenses, and distributions.
如果你外包the plan to a professional or financial institution, they will handle recordkeeping on your behalf. If you’re doing it yourself, you might consider usingpayroll softwareor SaaSpayroll services。
Your recordkeeping system is important for preparing annual reports, which you are required to do.
5. Distribute plan information to eligible employees
为了让员工参加您的业务的401（k）计划，您需要让他们了解计划。披露计划的福利，特征和员工的权利等信息。
准备摘要计划说明（SPD），以分配401（k）计划中的资格员工。这让符合条件的员工了解如何在计划中预期。
The SPD should have information on employee eligibility, contributions, when it is vested, distributions, claims, and employee rights and responsibilities.
维护您的业务的401（k）计划
弄清楚如何为小企业开始401（k）只是一个开始。请记住，为小型企业开始401（k）后，有一些反复出现的雇主职责。
Depending on the type of 401(k) you selected, you will need to conduct nondiscrimination testing, make employer contributions, report plan information, and keep up with fees.
Testing
If you have a traditional 401(k) plan, it is subject to annual401（k）测试确保所有员工都受益，而不仅仅是高度补偿的员工。
您需要进行两种类型的测试：实际延期百分比（ADP）和实际贡献百分比（ACP）测试。这些测试将高度补偿员工的薪酬推迟与非高度补偿员工进行比较。
Contributions
You are required to make employer contributions if you have a safe harbor or SIMPLE 401(k) plan. Keep in mind that there can be penalties forlate 401(k) contributions。
报告
对于大多数401（k）计划，您需要提交表格5500., Annual Return/Report of Employee Benefit Plan (Form 5500-SF or Form 5500-EZ if applicable). This annual return is done electronically.
您还需要向参与者分发报告。当员工进行更改时，举办物质修改（SMM）的摘要。并且，分发个人福利声明（IBS）以显示计划参与者的总福利。最后，在文件表格5500之前分发摘要年度报告（SAR），所以参与者知道您向IRS报告了什么。
费用
请记住，401（k）计划支付的价格不会停止设置。
There are three types of fees you might face while maintaining your 401(k) plan at your business: plan administration fees, investment fees, and individual service fees.
Why starting a 401(k) plan for a small business is beneficial
Setting up a 401(k) plan can be an important part of your小企业员工福利package. A 401(k) plan can help attract and keep employees.
一项研究found that 31% of employees prefer a 401(k) plan or another retirement plan over a pay raise. Because contributions to a 401(k) plan (excluding Roth) are made on a pre-tax basis, each participating employee reduces their tax liability, which could mean more money in their pocket.
当您在小型企业中有一个401（k）计划时，您需要跟踪员工的捐款。通过爱国者的责任简化您的记录责任online payrollsoftware. Our software takes out deductions from employee wages so you don’t have to. Try it for free today!
This is not intended as legal advice; for more information, please点击这里。