In firms offering defined benefit plans, the most common option offered is a government plan, which may be offered to employees of state, local and federal governments. In 68 percent of firms, funding for retirement is shared between employers and full-time employees. It is less common for employers to fund the entire program, with only 22 percent paying for all of full-time employees retirement programs. Eleven percent of firms do not contribute to full-time employee retirement plans. The contribution rates may depend on type of program.
Some employers offer more than one retirement option and pay differently depending on the program.
For part-time employees, they may not have specified an option.