State mandate tracker

Which states require small employers to offer a retirement plan?

15 states do. Employers there must offer their own plan or sign staff up for the state’s auto-IRA. Most cover employers with 5 or more staff. California, Oregon and Maryland cover almost any employer with staff, Vermont starts at 2, and New York and New Jersey start at 10. Penalties range from none (Maryland, Nevada) to $500 or more per employee in later years (California, Illinois, Minnesota, New Jersey).

Checked against official state sources on September 30, 2026. 13 of 15 states fully verified. By Jason Meehl, founder of Reimbursa. Download the data (CSV)

What applies in my state?

Coming up

Dates that change what you owe.

September 30, 2026Virginia: 10 to 24 employees (eligible in 2026)
October 1, 2026Vermont maximum penalty rises to $75 per employee
October 15, 2026Rhode Island enforcement begins: more than 100 employees
October 30, 2026Virginia: 5 to 9 and 25 or more employees (eligible in 2026)
November 18, 2026New York: newly eligible employers
December 1, 2026New Jersey: 20 to 24 employees
December 31, 2026Maryland: last day to claim the fee waiver for the 2027 annual report
December 31, 2026Minnesota: 50 to 99 employees
February 17, 2027New Jersey: 10 to 19 employees
June 30, 2027Minnesota: 25 to 49 employees
July 1, 2027Maine maximum penalty rises to $100 per employee
October 15, 2027Rhode Island enforcement: 50 to 99 employees
December 31, 2027Minnesota: 10 to 24 employees
June 30, 2028Minnesota: 5 to 9 employees
October 15, 2028Rhode Island enforcement: 5 to 49 employees

At a glance

All 15 states on one table.

Offering a qualified plan generally exempts you. Look-back rules differ by state.

State	Program	Who must comply	Penalty	Enforced by
California	CalSavers	1+ employee	$250 per eligible employee after a 90-day notice, then $500 more per employee if still out of compliance. The Franchise Tax Board says the $500 can repeat each year.	Franchise Tax Board
Colorado	Colorado SecureSavings	5+ employees, 2+ years	Up to $100 per eligible employee per year, capped at $5,000 a year. No fine until 3 months after a notice of noncompliance.	Colorado Department of Labor and Employment
Connecticut	MyCTSavings	5+ employees	After two notices, a final notice and 90 days: up to $500 a year for 5 to 24 employees, up to $1,000 for 25 to 99, and up to $1,500 for 100 or more. This is per employer, not per employee.	State Comptroller
Delaware	Delaware EARNS	5+ employees	Up to $250 per employee per year, capped at $5,000 a year. No enforcement until 1 year after an employer's first deadline.	Delaware EARNS Program Board
Illinois	My Illinois Savings (formerly Illinois Secure Choice)	5+ employees, 2+ years	$250 per employee for the first year out of compliance, then $500 per employee for each later year. The years do not need to be in a row.	Illinois Department of Revenue
Maine	MERIT	5+ employees, 2+ years	Maximum per covered employee per year: $20 through June 30, 2026, $50 from July 1, 2026, and $100 from July 1, 2027. No penalty if you comply within 90 days of learning of the failure.	Maine Retirement Savings Board, with the Attorney General
Maryland	MarylandSaves	No minimum	No fine. Employers that take part get a waiver of the $300 annual report filing fee. Employers that do not, lose that waiver.	None named
Minnesota	Minnesota Secure Choice	5+ employees	Written warnings for the first 2 years. Then $100 per employee (max $4,000), $200 (max $6,000), $300, and $500 per employee per year after that. Doubled if both duties are missed.	Secure Choice Retirement Board, with the Attorney General
Nevada	Nevada Employee Savings Trust (NEST)	6+ employees, 3+ years	None. Nevada's law (NRS 353D) has no penalty section.	None named
New Jersey	RetireReady NJ	10+ employees, 2+ years	Year 1: written warning. Year 2: $100. Years 3 and 4: $250 per employee. Year 5 on: $500 per employee. Keeping withheld money instead of sending it: $2,500, then $5,000.	New Jersey Department of the Treasury
New York	New York Secure Choice	10+ employees, 2+ years	No penalty amount published. The law lets the program board set enforcement.	Program board (may delegate to the Department of Taxation and Finance)
Oregon	OregonSaves	No minimum	Up to $100 per eligible employee, capped at $5,000 a year.	Bureau of Labor and Industries (BOLI)
Rhode Island	RISavers	5+ employees	$250 per eligible employee if you do not comply within 30 days of a penalty notice.	General Treasurer, with the Department of Labor and Training
Vermont	Vermont Saves	2+ employees	Maximum per covered employee per year: $20 through September 30, 2026, then $75 from October 1, 2026.	State Treasurer
Virginia	RetirePath Virginia	5+ employees	Up to $200 per eligible employee per year. The program board sets the actual amount.	Commonwealth Savers Plan Board

State by state

The rule, the dates, the penalty, the source.

California: CalSavers

VERIFIED

Who must comply: Employers with at least one eligible California employee that do not offer a qualified plan such as a 401(k), SEP, SIMPLE or defined benefit plan.
Deadlines: All size groups are past due. The last group (1 or more employees) was due December 31, 2025. Newly eligible employers: December 31 of the year they are notified.
Penalty: $250 per eligible employee after a 90-day notice, then $500 more per employee if still out of compliance. The Franchise Tax Board says the $500 can repeat each year.
Enforcement: Franchise Tax Board. Active.
Sources: Program site Cal. Gov. Code 100032-100033 Franchise Tax Board: CalSavers penalties CalSavers employer portal

Colorado: Colorado SecureSavings

PARTLY VERIFIED

Who must comply: Employers in business at least 2 years with 5 or more employees that do not offer a qualified plan.
Deadlines: Businesses notified before January 1, 2026 are past due. New businesses had a May 15, 2026 deadline.
Penalty: Up to $100 per eligible employee per year, capped at $5,000 a year. No fine until 3 months after a notice of noncompliance.
Enforcement: Colorado Department of Labor and Employment. Not confirmed.
Note: The penalty ceiling comes from the enacting law (SB20-200). We could not read the state's final penalty rule (8 CCR 1508-3) because the state rules site was down on September 30, 2026.
Sources: Program site SecureSavings employer program details Session Laws 2020, ch. 295 (SB20-200)

Connecticut: MyCTSavings

VERIFIED

Who must comply: Employers that had 5 or more employees in Connecticut on October 1 of the prior year, at least 5 of them paid $5,000 or more, and that do not offer a qualified plan.
Deadlines: Earlier groups are past due. The state has not published dates for later groups; each employer is notified.
Penalty: After two notices, a final notice and 90 days: up to $500 a year for 5 to 24 employees, up to $1,000 for 25 to 99, and up to $1,500 for 100 or more. This is per employer, not per employee.
Enforcement: State Comptroller. Authorized since July 1, 2025 (Public Act 25-30).
Sources: Program site Conn. Gen. Stat. ch. 574, 2026 Supplement (31-416, 31-425)MyCTSavings employers

Delaware: Delaware EARNS

VERIFIED

Who must comply: Employers with 5 or more W-2 employees in Delaware, in business at least 6 months, that do not offer a qualified plan.
Deadlines: October 15, 2024 was the first deadline. The state repeated an October 15, 2025 deadline to avoid penalties in 2026.
Penalty: Up to $250 per employee per year, capped at $5,000 a year. No enforcement until 1 year after an employer's first deadline.
Enforcement: Delaware EARNS Program Board. Possible from 2026.
Sources: Program site 19 Del. C. ch. 38 (3802, 3805)Delaware news release, Oct 1, 2025

Illinois: My Illinois Savings (formerly Illinois Secure Choice)

VERIFIED

Who must comply: Employers with at least 5 Illinois employees in every quarter of the prior year, in business at least 2 years, that do not offer a qualified plan.
Deadlines: Each employer gets its own deadline in the state's notice.
Penalty: $250 per employee for the first year out of compliance, then $500 per employee for each later year. The years do not need to be in a row.
Enforcement: Illinois Department of Revenue. Active since February 2023.
Sources: Program site 820 ILCS 80 (sections 5 and 85)Illinois Department of Revenue: enforcement

Maine: MERIT

VERIFIED

Who must comply

Employers with 5 or more W-2 employees (full or part time), in business at least 2 years, that have not offered a qualified plan in the current or 2 prior years.

Deadlines

June 30 of the year an employer is notified.

July 1, 2027: Maine maximum penalty rises to $100 per employee

Penalty

Maximum per covered employee per year: $20 through June 30, 2026, $50 from July 1, 2026, and $100 from July 1, 2027. No penalty if you comply within 90 days of learning of the failure.

Enforcement

Maine Retirement Savings Board, with the Attorney General. Began in 2026 for employers that missed 2024 and 2025 deadlines.

Sources

Program site 5 M.R.S. ch. 7-A (171-173)MERIT: enforcement

Maryland: MarylandSaves

VERIFIED

Who must comply

Employers that pay staff through a payroll system and have been in business all of the current and prior calendar year, and do not offer a qualified plan.

Deadlines

No registration deadline published.

December 31, 2026: last day to claim the fee waiver for the 2027 annual report

Penalty

No fine. Employers that take part get a waiver of the $300 annual report filing fee. Employers that do not, lose that waiver.

Enforcement

None named. Not applicable.

Sources

Program site MarylandSaves and the law MarylandSaves: claim the fee waiver

Minnesota: Minnesota Secure Choice

VERIFIED

Who must comply

Employers with 5 or more covered employees that have not sponsored a retirement plan in the prior 12 months.

Deadlines

Phased by size. 100 or more employees were due June 30, 2026.

December 31, 2026: 50 to 99 employees
June 30, 2027: 25 to 49 employees
December 31, 2027: 10 to 24 employees
June 30, 2028: 5 to 9 employees

Penalty

Written warnings for the first 2 years. Then $100 per employee (max $4,000), $200 (max $6,000), $300, and $500 per employee per year after that. Doubled if both duties are missed.

Enforcement

Secure Choice Retirement Board, with the Attorney General. Not before about mid-2028.

Note

The phase dates come from the program site. The statute leaves them to the board.

Sources

Program site Minn. Stat. ch. 187 Minnesota Secure Choice program details

Nevada: Nevada Employee Savings Trust (NEST)

VERIFIED

Who must comply: Employers with more than 5 employees in Nevada, in business at least 36 months, that have not had a qualified plan in the current or 3 prior years.
Deadlines: June 30, 2026 (passed).
Penalty: None. Nevada's law (NRS 353D) has no penalty section.
Enforcement: None named. Not applicable.
Sources: Program site NRS chapter 353D NEST employers

New Jersey: RetireReady NJ

VERIFIED

Who must comply

Employers with at least 10 New Jersey employees all of the prior year, in business at least 2 years, with no qualified plan in the prior 2 years. The threshold was 25 until P.L.2025, c.379.

Deadlines

40 or more employees were due in 2024. Smaller groups follow.

December 1, 2026: 20 to 24 employees
February 17, 2027: 10 to 19 employees

Penalty

Year 1: written warning. Year 2: $100. Years 3 and 4: $250 per employee. Year 5 on: $500 per employee. Keeping withheld money instead of sending it: $2,500, then $5,000.

Enforcement

New Jersey Department of the Treasury. Starts 9 months after the program board tells the Treasury the program is live. That date is not published..

Sources

Program site P.L.2025, c.379 RetireReady NJ employer program details

New York: New York Secure Choice

PARTLY VERIFIED

Who must comply

Employers with at least 10 New York employees all of the prior year, in business at least 2 years, with no qualified plan in the prior 2 years.

Deadlines

The program notifies each employer. Newly eligible employers must register by November 18, 2026.

November 18, 2026: newly eligible employers

Penalty

No penalty amount published. The law lets the program board set enforcement.

Enforcement

Program board (may delegate to the Department of Taxation and Finance). Not published.

Note

Law firms report earlier deadlines by size in 2026. We could not confirm them on an official page, so we do not list them.

Sources

Program site NY Secure Choice: when employers must register NY Secure Choice legislation

Oregon: OregonSaves

VERIFIED

Who must comply: Any Oregon employer with W-2 employees that does not offer a qualified plan.
Deadlines: Established businesses are past due. A business started after March 31 registers by July 31 of the next year; one started January 1 to March 31 registers by July 31 of the same year.
Penalty: Up to $100 per eligible employee, capped at $5,000 a year.
Enforcement: Bureau of Labor and Industries (BOLI). Noncompliant employers are referred to BOLI.
Sources: Program site ORS 178.200-178.990 OregonSaves compliance

Rhode Island: RISavers

VERIFIED

Who must comply

Employers with an average of 5 or more eligible employees in the prior year that do not offer a qualified plan.

Deadlines

Enforcement is phased by size. The December 12, 2025 registration date was administrative, not an enforcement deadline.

October 15, 2026: Rhode Island enforcement begins: more than 100 employees
October 15, 2027: Rhode Island enforcement: 50 to 99 employees
October 15, 2028: Rhode Island enforcement: 5 to 49 employees

Penalty

$250 per eligible employee if you do not comply within 30 days of a penalty notice.

Enforcement

General Treasurer, with the Department of Labor and Training. Starts October 15, 2026.

Note

The state's phases say more than 100 and 50 to 99 employees; it does not say which phase covers an employer with exactly 100.

Sources

Program site R.I. Gen. Laws 35-23-15 RI Treasury: RISavers enforcement dates

Vermont: Vermont Saves

VERIFIED

Who must comply

Employers with 2 or more W-2 employees that do not offer a qualified plan. The threshold was 5 until February 2026.

Deadlines

5 or more employees were due March 1, 2025. 2 to 4 employees were due June 30, 2026.

October 1, 2026: Vermont maximum penalty rises to $75 per employee

Penalty

Maximum per covered employee per year: $20 through September 30, 2026, then $75 from October 1, 2026.

Enforcement

State Treasurer. Pre-enforcement notices sent.

Sources

Program site 3 V.S.A. 535 Vermont Treasurer: Vermont Saves

Virginia: RetirePath Virginia

VERIFIED

Who must comply

Employers with 5 or more eligible employees at the end of the prior year that do not offer a qualified plan.

Deadlines

Earlier groups are past due. Employers that became eligible in 2026 have the dates below.

September 30, 2026: 10 to 24 employees (eligible in 2026)
October 30, 2026: 5 to 9 and 25 or more employees (eligible in 2026)

Penalty

Up to $200 per eligible employee per year. The program board sets the actual amount.

Enforcement

Commonwealth Savers Plan Board. Program warns of financial penalties for past-due employers.

Note

The program site still lists a 2-year business test. The current law (Va. Code 2.2-2744, amended 2026) does not have one.

Sources

Program site Va. Code 2.2-2744 Va. Code 2.2-2747 RetirePath employers (current deadlines)

On the way

Programs not live yet.

Hawaii. Hawaii Retirement Savings Program. Launch projected for late December 2026. Covers private employers with 1 or more employees. Penalty up to $5,000 a year. Deadlines not announced. Source
Washington. Washington Saves. Launches by July 1, 2027. Rules are being written. Source
Philadelphia. City program enacted January 2026. Contributions must be possible by July 1, 2027. Covers employers with 1 or more employees in business 2+ years. Source
Pennsylvania. Not enacted. A voluntary program bill is pending. Source
New Mexico. Work and Save program is inactive and voluntary. Source

Straight answers

What employers ask first.

Which states require employers to offer a retirement plan?

As of September 30, 2026, 15 states run a required program for private employers: California, Colorado, Connecticut, Delaware, Illinois, Maine, Maryland, Minnesota, Nevada, New Jersey, New York, Oregon, Rhode Island, Vermont, Virginia. Hawaii, Washington and the City of Philadelphia have programs on the way.

Does offering my own 401(k) or SIMPLE IRA satisfy the state rule?

Yes. Every program exempts employers that offer a qualified plan, though some states look back one or more years, so check your state below. Most programs still ask you to certify the exemption online with the access code from your notice.

Does joining the state program earn a federal tax credit?

No. The state program is free to join but earns no federal credit. Starting your own 401(k) or SIMPLE meets the same state rule and can earn up to three years of startup credits and five years of contribution credits under 26 USC 45E, plus 45T for automatic enrollment.

If I already joined the state program, can I still claim the federal startup credit?

We read the law as yes. The credit is blocked only by a prior plan on a closed list of four types (401(a), 403(a), SEP and SIMPLE), and a state auto-IRA is none of them. Have your CPA confirm before you file.

What happens if I ignore the notice?

It depends on the state. California and Illinois charge $250 per employee, then $500 per employee. Oregon and Colorado cap fines at $5,000 a year. Maryland and Nevada have no fine at all. See each state below.

Meet the rule and get paid for it.

A state program earns nothing. Your own 401(k) or SIMPLE meets the same rule and can earn federal credits for up to five years.

See what the credit is worth

Corrections and changes

What changed, and when.

September 30, 2026. Tracker published. All 15 mandate states checked against official sources; Colorado and New York partly verified.

HOW WE CHECK

Every fact on this page comes from a state program website, a state statute or a state agency, linked next to it. We use law-firm and vendor pages only as leads, never as sources. Where a state has not published something, we say so instead of guessing. “Partly verified” means at least one field could not be confirmed from an official source. Programs change often; check the program site before you act.

This page is general information, not legal or tax advice. Reimbursa is not a law firm, a tax return preparer or a retirement plan provider. Found an error? Email hello@reimbursa.com and we will fix it and log it under Corrections and changes above.

Written by Jason Meehl, founder of Reimbursa. Last checked on September 30, 2026.