The requirements for state-mandated retirement benefits largely depend on individual jurisdictions, the size of the organization and how long it has been in business. Generally, employers must enroll their employees in the state-sponsored program if they don’t offer another retirement plan and perform the detailed administrative and reporting work necessary under state law. These tasks can be daunting, which is why many employers choose one of ADP’s easy-to-manage plans instead.
Employee requirements also may vary. In states that sponsor Roth IRAs, participants must not earn more than the IRS maximum to be eligible for such plans.