In the United States, the most common type of retirement plan is the trusty 401(k). With over 60 million active participants and an estimated $7.3 trillion in assets, businesses of all sizes offer this type of plan to help their employees save for the retirement they deserve.
However, not all 401(k)s are the same.奉献any retirement plan可能是一个巨大的好处，“安全港” 401（k）计划可能是特殊的双赢。安全港计划可以最大化公司的税收节省并保留雇员，同时简化对雇主的责任。
So what exactly is a safe harbor 401(k), and what makes it so special? Read on for a Q&A on everything you need to know about this unique type of planavailable to you now.
What is a safe harbor 401(k)?
像传统的401 (k)fe harbor plan gives employees access to a tax-advantaged savings and investment account. Generally, contributions to this account are automatically withdrawn from an employee’s paycheck and invested into funds of the employee’s choosing.
但是，传统和安全港401（k）之间的主要区别在于雇主的贡献：With a safe harbor retirement plan, the employer must make contributions, and contributions become fully vested when made.Safe harbor contributions can either be limited to employees who make deferrals or offered to all eligible employees.
小型企业如何从安全港计划中受益？
当首次引入401（k）计划时，该计划的核心目标是确保尽可能多的员工参与，并且在雇主捐款时，企业并不比例地偏爱高度补偿的员工。结果，传统的401（k）计划受所谓的“非歧视测试”的约束，这是一种合规性审核的形式，可确保高薪员工的平均贡献不会超过2％以上。
如果想到此添加的文书工作使您不满意，那么安全港计划可能适合您。
Unlike traditional 401(k) plans,safe harbor plans automatically pass a number of required teststhat keep the plan tax-qualified and avoid other penalties and costs. For this reason, safe harbor plans can be a great choice for small businesses that could have trouble passing nondiscrimination testing (e.g., family-owned businesses with highly compensated employees).
Not to mention, safe harbor plans are available to everyone at a company, including business owners who work for their company. These employers can contribute the maximum annual deferral amount to their own 401(k) plan, which is $20,500 for 2022, plus any catch-up contributions. Further, come tax time, employers can minimize their business’s expenses by deducting applicable employee and employer matching contributions from the company. Because many owners pay themselves out of their company’s profits, these savings can directly improve their bottom line.
| 为什么现在是时候启动401（k）计划了？加入我们的7月12日，星期二，下午2点（EDT），进行现场网络研讨会，以了解！我们将讨论为什么设置401（k）事项，提供传统和安全港401（k）s等的概述。你可以在这里注册to join us live or receive the recorded session. |
雇主捐款如何在安全港计划中工作？
雇主捐款的三个“类别”可以选择在设计其安全港计划时选择承诺。这些包括：
- Basic match:The employer matches 100% on the first 3% of deferred compensation, plus a 50% match on the next 2% of deferred compensation.
- Enhanced match:雇主提供的匹配项至少等于基本计划下的比赛。公共公式是递延补偿的前4％的100％匹配。
- Non-elective:Company contributes 3% or more of each employee’s compensation, regardless of whether the employee also makes elective deferrals.
The best contribution formula for each company will depend on the goals they have for their retirement plan. For example, if your primary goal is ensuring everyone receives a contribution no matter what, a non-elective formula may be best for your business. On the other hand, if you like the structure of a traditional 401(k) but want to avoid compliance testing, an enhanced match formula may be better.
Can employers claim a tax credit?
多亏了2019年安全法案，小型企业可以收到401（k）税收抵免启动新的合格退休计划的高达16,500美元，其中包括安全港401（k）。
对于有资格参加该计划的每个非补偿员工（NHCE）的税收抵免等于250美元，最低信贷为500美元，最高信用额为5,000美元，为期三年。此外，如果企业将自动注册功能添加到您的计划（称为合格的自动入学安排（EACA））中，他们可以在三年应纳税期内要求每年500美元的税收抵免。但是，他们必须将自动注册功能通知员工，并以计划的默认延期税率自动招募参与者的工资。
What is the deadline for starting a plan?
如果您想制定安全港计划，则必须在计划年终日期之前三个月这样做。这意味着符合条件的员工必须能够在10月1日或之后的第一个付款日期之前为其计划做出贡献。
有兴趣提供安全港401（k）计划的企业应尽快采取行动：留出时间来启动和运行计划，以便您可以在第一次薪水之前给员工足够长的时间进行选举。
如果您已经有不同类型的计划，则根本不用担心。您始终可以修改自己的奉献，以利用安全港的福利，但是有一些重要的日期要知道：
- 2022年8月1日：你可以start a new Safe Harbor plan withVestwell和爱国者.
- By or before November 30, 2022:您的提供商通常可以修改您的计划或启动新的计划，并在次年提供安全港的规定。
- December 1, 2022:您的员工会收到要求的预先通知计划修订通知，以便他们可以就计划符合条件后是否参与计划做出明智的决定。
- 2023年1月1日：安全港的规定生效，并免除该计划的某些非歧视测试。
Interested in offering a safe harbor 401(k)?
爱国者和维斯特威尔已经合作to offer affordable retirement plans for small businesses across the United States. Vestwell’s digital retirement platform directly integrates with Patriot’svwin.comac德赢官方首页 , making it easier for you to offer and administer a company-sponsored 401(k) or 403(b). By combining technology with best-in-class retirement plans, Vestwell has created custom programs for Patriot customers that are incredibly affordable, and easy to set up and use.
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