Section 457 plans are available to state and local government workers. They're also an option for tax exempt organizations, although eligibility is restricted to a select group of top managers.
Some employers also contribute.
There are catch up provisions available for the three years before retirement when the ceiling can be raised. Earnings are tax deferred, so you don't pay any tax until you begin withdrawals. If you cash it out, taxes are due. Your best option is to leave it alone until you can begin making withdrawals when you retire. This means that payment is subject to the performance of future services.