A good census explains who worked for the business, when they worked, how they were paid, and which owner or family relationships matter.
What belongs in the first data set?
| Field | Why the provider needs it |
|---|---|
| Participant ID and date of birth | Individual ages for benefits-based testing |
| Hire, termination and rehire dates | Eligibility and allocation conditions |
| Hours or service information | Apply the plan’s service rules |
| Compensation with pay categories | Determine allocation and testing compensation |
| Ownership, family relationships and officer status | Review HCE and key-employee classifications |
| Contributions by source | Avoid double-counting amounts already funded |
Include prior-year compensation where needed for classification, and identify any other businesses or retirement plans. The exact template depends on the plan and provider.
Example: why a former employee still matters
An employee earned $40,000 before leaving and received a 3% safe harbor nonelective contribution of $1,200. If that employee is subject to a 5% gateway using that same compensation, the total needed is $2,000, leaving an $800 difference.
Removing the employee because they no longer work there would hide the $800 potential top-up. The provider must review actual eligibility, compensation and allocation conditions before deciding what is owed.
Send the population before applying exclusions
Do not send only owners and full-time employees. Include relevant part-time, seasonal, terminated and rehired employees, with their status clearly identified. Being in the census does not mean everyone must receive every contribution; it lets the provider make that determination correctly.
When multiple entities are involved, label the employer for each person and disclose the ownership structure. A clean payroll export from one entity may still be an incomplete testing population.
Check the file before sharing
- No duplicate participant IDs or impossible dates.
- Payroll totals reconcile, with adjustments explained.
- Contributions are separated into deferrals, catch-ups, match and nonelective sources.
- Estimates are labeled and replaced with final figures before final testing.
Use the provider’s approved secure transfer method for actual employee information. This site is in development and does not accept census uploads. The public calculator is for hypothetical inputs, so names and Social Security numbers are unnecessary.
Explore the next step
Try the free scenario calculator with hypothetical inputs, or compare more allocation examples. The methodology guide explains what the calculator does and does not test.
Sources & further reading
- Treasury Regulation §1.401(a)(4)-8: cross-testing and the gateway
- Treasury Regulation §1.410(b)-2: minimum coverage
- Treasury Regulation §1.414(s)-1: compensation definitions
- Internal Revenue Code §414: related employers and special rules
Educational content updated September 18, 2026. Examples are fictional; they illustrate funding choices and do not constitute final testing or plan-specific advice.