Plans whose filing shows no employer contributions, by state
Filings received through . A program makes this page from the Form 5500 files with fixed sentence rules.
5,663 of 67,965 defined contribution plans with a Schedule H show no employer contributions in their latest filing: 8.3%.
The line is zero in 2,067 of these filings and blank in 3,596.
The share was highest in California (14.6%) and lowest in North Dakota (1.9%) among states and territories with 50 plans or more.
While applicable plans are required to file a Form 5500 or Form 5500-SF annually, multiple filings may exist for a plan’s single form year if a plan amends their original filing or if a duplicate filing was erroneously submitted.
The dataset listed as “Latest” includes only the latest filing received for a plan with a filing status of “FILING_RECEIVED”.
EBSA wrote these sentences. Copied from Employee Benefits Security Administration, Form 5500 Datasets Guide on .
In plain words: this page shows the latest filing on record for each plan. A plan can amend a filing, and an amended filing replaces the earlier one at the next update. Source of the figures: the Form 5500 datasets, filings received through .
States by share
| State | Plans with a Schedule H | Show no employer contributions | Share |
|---|---|---|---|
| California | 7,831 | 1,141 | 14.6% |
| New York | 5,027 | 614 | 12.2% |
| Arizona | 1,047 | 124 | 11.8% |
| New Jersey | 2,087 | 231 | 11.1% |
| Delaware | 212 | 21 | 9.9% |
| Massachusetts | 2,372 | 223 | 9.4% |
| District of Columbia | 595 | 53 | 8.9% |
| Texas | 4,672 | 413 | 8.8% |
| Nevada | 374 | 33 | 8.8% |
| Maryland | 1,415 | 124 | 8.8% |
| Connecticut | 1,000 | 86 | 8.6% |
| Illinois | 3,191 | 272 | 8.5% |
| Hawaii | 224 | 18 | 8.0% |
| Florida | 3,078 | 246 | 8.0% |
| Rhode Island | 239 | 19 | 7.9% |
| West Virginia | 225 | 17 | 7.6% |
| Louisiana | 665 | 48 | 7.2% |
| Oregon | 862 | 62 | 7.2% |
| Michigan | 2,286 | 163 | 7.1% |
| New Mexico | 225 | 16 | 7.1% |
| Colorado | 1,180 | 82 | 6.9% |
| Washington | 1,448 | 100 | 6.9% |
| Tennessee | 1,270 | 84 | 6.6% |
| North Carolina | 1,713 | 112 | 6.5% |
| Georgia | 1,807 | 118 | 6.5% |
| Minnesota | 1,737 | 109 | 6.3% |
| Idaho | 303 | 19 | 6.3% |
| Mississippi | 293 | 18 | 6.1% |
| South Dakota | 215 | 13 | 6.0% |
| Virginia | 2,058 | 124 | 6.0% |
| Alaska | 150 | 9 | 6.0% |
| Missouri | 1,257 | 75 | 6.0% |
| Pennsylvania | 3,307 | 197 | 6.0% |
| New Hampshire | 356 | 21 | 5.9% |
| Kentucky | 771 | 45 | 5.8% |
| Arkansas | 368 | 21 | 5.7% |
| Wyoming | 71 | 4 | 5.6% |
| Utah | 694 | 38 | 5.5% |
| Indiana | 1,341 | 73 | 5.4% |
| Iowa | 798 | 42 | 5.3% |
| Ohio | 2,877 | 149 | 5.2% |
| Kansas | 719 | 36 | 5.0% |
| Nebraska | 512 | 25 | 4.9% |
| Wisconsin | 1,755 | 83 | 4.7% |
| Alabama | 733 | 34 | 4.6% |
| Puerto Rico | 285 | 13 | 4.6% |
| Oklahoma | 616 | 27 | 4.4% |
| South Carolina | 646 | 27 | 4.2% |
| Maine | 309 | 12 | 3.9% |
| Vermont | 191 | 7 | 3.7% |
| Montana | 194 | 7 | 3.6% |
| North Dakota | 264 | 5 | 1.9% |
How the figures were made
The filing shows no employer contributions when the employer contributions line of Schedule H is zero or blank. This does not show that the employer has no match. Form 5500 does not state the match formula, and a plan can have noncash contributions.
The counts cover the plans with a page, with the latest filing of each plan, which is plan year 2024 or 2025. A state needs 50 plans or more to appear.
In earlier editions
- October 2026: the first row was California (14.3%).