What the filings show
The population is limited to 401(k)-type plans filing Schedule H for plan years ending in 2024. It is not all U.S. plans, and each observation is a filing rather than an employer, participant, account, or unique plan.
Line 4a concerns delinquent participant contributions. It can include amounts carried over from a previous year until fully corrected, and reported violations remain reportable after correction. It may also include late participant-loan repayments.
Reporting by reported plan-size band
The largest two size bands had higher reported prevalence in these filings. That pattern is descriptive: it does not show that larger employers are less compliant, nor does reporting frequency establish actual violation incidence.
Four filings are separately recorded as UNKNOWN for the size field.
This band has the largest number of eligible filings in the as-filed population.
The figure describes reporting in this filing population; it does not establish an employer-compliance difference.
The highest reported prevalence among these four bands.
| Reported size band | Reported | Eligible filings | Prevalence |
|---|---|---|---|
| Under 100 | 447 | 1,927 | 23.20% |
| 100–499 | 7,654 | 32,735 | 23.38% |
| 500–4,999 | 4,715 | 16,661 | 28.30% |
| 5,000+ | 712 | 2,479 | 28.72% |
Population and unit: eligible 401(k)-type Schedule H plan filings ending in 2024. A reported line 4a item is not a finding of current conduct or actual violation incidence.
A concentrated amount distribution
Among the affirmative filings with positive reported amounts, a small number account for a large share of the reported total. The aggregate of $3,791,499,570 is context only; it is not a measure of participant losses.
The top 1% is the largest 135 filings: floor of 1% of the positive-amount filing count.
The top 10% is the largest 1,352 filings: floor of 10% of the positive-amount filing count.
The remainder is 59.6% after the largest 1%, and 22.9% after the largest 10%. Top-k rules use floor rounding and shares are rounded to one decimal place.
The exact linear-interpolation median reported amount is $33,882.50. For journalist-facing use, the rounded whole-dollar median is $33,883.
What “late” means — and what this measure cannot say
The Form 5500 instructions describe line 4a as reporting delinquent participant contributions, including the aggregate amount for the year. The filing is a reporting record, not an adjudication of a particular plan’s present practices.
Because the same amount can be carried over and because corrected violations remain reported, 25.14% is neither an established upper nor lower bound on actual violation incidence. It should not be read as a rate of misconduct.
For a practical starting point, participants can locate public Form 5500 filings through the EFAST2 Form 5500 search, then ask a plan administrator for the relevant records and use EBSA’s participant-assistance routes where appropriate.
Our 401(k) rollover delivery guide explains how a direct rollover can be delivered. This research page does not recommend a provider or investment.
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How the population was constructed
Verification used the DOL EBSA 2024 “Latest” Form 5500 research files, with internal file timestamps of 2026-09-25 and extraction on 2026-10-22. The as-filed denominator is 53,806 eligible 401(k)-type Schedule H filings for plan years ending in 2024.
Important qualifications
Selected filings are not all U.S. plans. Eight duplicate EIN-plus-plan-number pairs produce a 25.15% deduplicated sensitivity result. There are 13,528 affirmative flags and 13,529 positive amounts; the page’s headline uses affirmative flags.
Downloads and reproduction notes
Download verified summary CSV · Download methodology notes. The source register below identifies the public data and controlling instructions used for this maintained reference.
Questions readers ask
What does 25.14% measure?
It is the share of 53,806 eligible 401(k)-type Schedule H filings for plan years ending in 2024 that affirmatively reported line 4a. It is a filing-level reporting measure, not an estimate of all U.S. plans or actual violation incidence.
Does a line 4a report prove current misconduct?
No. The instructions say a delinquent amount can be carried forward until fully corrected, and it remains reportable even after correction. A report can therefore include a prior-year carryover or a corrected violation.
Can line 4a include loan repayments?
Yes. The instructions allow delinquent participant-loan repayments to be reported on line 4a when the filer uses that treatment. This page does not separate them from other late participant contributions.
Why are the size-band rates different?
The filing data show different reporting prevalence by reported participant-count band. They do not establish why the rates differ or prove differences in employers’ compliance.
Are the reported dollars participant losses?
No. The reported aggregate is an amount disclosed on filings, not a measure of participant losses, damages, restitution, or an unpaid account balance.
What is the unit of analysis?
The unit is plan filings. It is not employers, unique plans, people, participants, or accounts. Eight duplicate EIN-plus-plan-number pairs produce a 25.15% deduplicated sensitivity result.
How to cite this research
401ktogoldira.org, “How Often Do 401(k) Plans Report Late Employee Contributions?” (accessed 22 October 2026). Analysis of eligible 401(k)-type Schedule H filings for plan years ending in 2024, using the DOL EBSA 2024 “Latest” research files with file vintage 25 September 2026.
In 2024 Form 5500 Schedule H filings for 401(k)-type plans, 13,528 of 53,806 eligible filings (25.14%) affirmatively reported late employee contributions. This is a filing-level reporting measure, not an estimate of all U.S. plans or actual violation incidence; reports can include corrected violations, prior-year carryovers, and certain late participant-loan repayments.
Sources and provenance
- DOL EBSA, 2024 Schedule H research file.
- DOL EBSA, 2024 Form 5500 research file.
- 2024 Instructions for Form 5500, Schedule H line 4a instructions.
Educational research only; not financial, tax, legal, or retirement-plan advice. See the site’s methodology and corrections policy.