What Is Safe Harbor Retirement Plan? 
A Safe Harbor 401 -LRB- k -RRB- plan generally satisfies the non-discrimination rules for elective deferrals and employer matching contributions . For a 401 -LRB- k -RRB- plan to be considered a Safe Harbor plan , employers must satisfy certain contribution , vesting , and notice requirements . So , let 's say you have 25 employees , but only a third of them choose to put money into the plan . There 's a formula that limits the amount you can personally contribute to a traditional , non-Safe Harbor plan . Under a Safe Harbor401 -LRB- k -RRB- , if you 're willing to make a minimum contribution on behalf of your employees , you 'll be able to maximize your own personal contributions to the plan . 