Use this article to understand what a self-service plan is, what your responsibilities are as a plan sponsor, and how to complete your initial setup.
If your company does not use Gusto or a Gusto Embedded payroll provider, you can still offer a Gusto 401(k) as a self-service solution. Because we do not have access to your payroll provider, you need to maintain your employee roster in Gusto Retirement and upload payroll reports directly through your 401(k) dashboard each pay period. You’re also responsible for entering and maintaining employee deferral rates in your payroll system.
Note: Gusto Retirement does not serve as a fiduciary 3(16) plan administrator for self-service plans. Learn more about your role as a fiduciary.
Your day-to-day responsibilities as a plan administrator for a self-service plan include the following. Expand the sections below to learn more about each one.
You need to set up each employee’s initial deferral rate in your payroll platform and update those rates before payroll processing whenever employees make changes.
You can find current employee deferral rates in the Deferral Rates Report on your administrator dashboard. We’ll also send you email notifications when employees change their contribution rates.
Because payroll information does not automatically sync with your Gusto 401(k), you need to upload each payroll report in your 401(k) dashboard.
Reports should include calculated pre-tax and Roth employee deferral amounts, employer contribution amounts, and other payroll data. Learn how to upload payroll reports. A payroll journal template is also available in your Resource Library.
Important: Upload payroll reports at least two days before the pay date to avoid delays. If delays occur, you may need to make up lost earnings to participants. If you do not upload payroll, we cannot process employee deferrals or employer contributions.
If an employee takes out a loan from their 401(k), you need to enter the repayment information in your payroll journals. We’ll notify you by email when loans are opened and closed, but you’re responsible for updating this information in payroll when those changes occur. Learn more about tracking loan repayments for self-service plans.
You need to upload all personnel changes — including new hires and dismissed employees — as well as updates to employee data to your administrator dashboard. Learn how to add employees or report dismissed employees for your self-service plan.
Note: Failing to add new hires on time may result in corrections.
To get started with your self-service plan, expand each section below and complete the steps in order.
To upload your employee census, follow these steps.
Sign in to your retirement dashboard. There are two ways to access your account:
Sign in directly: Visit the Gusto Retirement log-in page. Sign in with your Gusto Retirement credentials, or use Gusto Single Sign-On (SSO). Learn more about SSO.
From Gusto: Sign in to Gusto and go to Benefits. Under Savings, find 401(k) and click View. Click Manage 401(k).
Open the census task.
Complete the template and upload it through the dashboard task.
Enter each employee’s deferral rate in your payroll system on your plan’s start date. Adding deferral rates in payroll lets Gusto Retirement capture contributions. View current deferral rates on your dashboard. Your payroll representative can help you enter this information if needed.
If your plan includes an employer match or a non-elective contribution, enter that amount in your payroll system. Confirm your plan’s employer contribution settings on your dashboard. Your payroll representative can help you enter this information if needed.
Follow the instructions here to upload your first payroll report. When submitting payroll reports, enter all contribution rates as a dollar amount, not a percentage. If a field does not apply to an employee, enter 0 rather than leaving it blank.
You need to upload a new payroll report each pay period.
Use the examples below to calculate employee and employer contribution amounts for your payroll report. Expand the section that matches your plan’s contribution setup.
Employee profile:
Annual salary: $140,000 | Pay period gross pay: $2,692.30
Employee contribution rate: 10%
Employer match: 100% on the first 3% deferred, then 50% on contributions from 3% – 5%
Employee contribution: $2,692.30 × 0.10 = $269.23
Employer contribution (simplified to 100% up to 4% because Mickey contributed more than the 5% required to get the full match): $2,692.30 × 0.04 = $107.69
Payroll report entry:
Last name
First name
Traditional (pre-tax)
Employer contribution
Roth (post-tax)
Pay date
Pay period gross pay
Pay period hours worked
Loan repayment
Smith
Mickey
269.23
107.69
0
05/15/2026
2,692.30
60
0
Employee profile:
Annual salary: $140,000 | Pay period gross pay: $2,692.30
Employee contribution rate: 4%
Employer match: 100% on the first 3% deferred, then 50% on contributions from 3% – 5%
Employee contribution: $2,692.30 × 0.04 = $107.69
Employer contribution:
100% on the first 3%: $2,692.30 × 0.03 = $80.77
50% on the next 1%: ($2,692.30 × 0.01) ÷ 2 = $13.46
Total employer match: $94.23
Payroll report entry:
Last name
First name
Traditional (pre-tax)
Employer contribution
Roth (post-tax)
Pay date
Pay period gross pay
Pay period hours worked
Loan repayment
Tyler
Rose
107.69
94.23
0
05/15/2026
2,692.30
60
0
Employee profile:
Annual salary: $140,000 | Pay period gross pay: $2,692.30
Employee contribution rate: 10%
Employer non-elective contribution: 3%
Employee contribution: $2,692.30 × 0.10 = $269.23
Employer contribution: $2,692.30 × 0.03 = $80.76
Payroll report entry:
Last name
First name
Traditional (pre-tax)
Employer contribution
Roth (post-tax)
Pay date
Pay period gross pay
Pay period hours worked
Loan repayment
Jones
Emily
269.23
80.76
0
05/15/2026
2,692.30
60
0