Rita elected to defer 8% of her 40,000 slary to a 401K plan. Her employer matches 50% of her deferral up to a maximum of 6% of compensation. For the year, Rita contributes 8% of her salary (3,200) and her employer contributes 3% (1,200) for a total contribution of 4,400. Employer matching contributions are typically capped. In this case, the match is capped at 3%, which is 50% or the 6%