The Kroger Co. 401(k) match: 5% max
The Kroger Co. 401(k) Retirement Savings Account Plan · KR · CIK 56873
Maximum employer match, as a share of pay
5%
The Kroger Co. matches 100% (dollar-for-dollar) of the first 5% of pay.
Kroger's Form 11-K filings for plan year 2025 describe two separate 401(k) plans. The terms on this page are read from the Kroger Co. 401(k) Retirement Savings Account Plan. Not all of them state a match formula, so each one is listed below with the group it covers and what its filing says.
From the Form 11-K filed June 29, 2026 ↗, covering the plan year ended December 31, 2025. Page data last updated July 28, 2026, when the Form 5500 bulk data was last refreshed. Why filings lag
On this page: which plan you are in · what the employer actually paid in · the formula, word for word · when the money becomes yours · who can join · what the plan reports to the DOL · how it compares · what to do next
Which Kroger 401(k) plan are you in?
Kroger's Form 11-K filings for this plan year describe two plans, and not all of them state a match formula. Find the plan you are in before you take a number off this page. The terms in the rest of the page are read from the Kroger Co. 401(k) Retirement Savings Account Plan.
The Kroger Co. 401(k) Retirement Savings Account Plan (the plan this page answers for)
The filing states no limit on who this plan covers · Form 11-K ↗
5% of pay, at most
Harris Teeter Supermarkets, Inc. Retirement and Savings Plan
Harris Teeter Supermarkets employees · Form 11-K ↗
Match not stated as a formula
One row per plan, taken from the two Form 11-K reports this site has read for the plan year ended December 31, 2025. Each maximum comes from that plan’s own filing and describes only that plan.
What Kroger puts in, and what the plan costs
What Kroger put into the plan, per active participant
$728
The Kroger Co. put $728 into this plan for each of its 380,891 active participants in plan year 2024. This is the whole employer side of the plan: matching money, profit sharing, non-elective and safe-harbor contributions, and reallocated forfeitures. The Form 5500 does not separate them, so this is what the employer put in and not the match.
Kroger put in more per active participant than 52% of plans with 5,000+ participants in retail. The middle plan in that group of 196 reported $700. Retail comes from business code 445110, which Kroger entered on its own Form 5500. Sponsors pick that code themselves, so a code that does not describe what the employer does ranks the plan against the wrong companies.
What this figure cannot separate: how much Kroger pays, and how much it puts in
This is dollars, not a rate. A Form 5500 carries no payroll, so the figure reflects both how much the employer puts in and how much the employer pays: two plans running the same formula report different amounts when one pays better. Crossing the peer group with industry holds most of that difference still, and none of it disappears.
This is one plan year, not an average. A true-up, a plan merger or a one-off contribution moves a single year on its own.
Source: DOL Form 5500 for the plan year ended December 31, 2024, EIN 310345740, plan 010 · DOL EFAST2 ↗
The $728 above is the Form 5500 figure for plan year 2024, and it counts every employer dollar on one line. The Kroger Co. also files a Form 11-K, which states the match formula for plan year 2025: the card below reads $2,475 a year at a $49,500 salary, and the same filing states employer contributions made outside the match. That second figure is what the formula pays one worker on that salary, and not an amount either filing reports. The two figures cover different plan years and measure different things, so neither one is the other one corrected.
What Kroger puts in
$2,475
a year, at a $49,500 salary.
The match paragraph, word for word
“Non-union and union participants whose employment is subject to a collective bargaining agreement which provides for safe harbor match or Company automatic contributions are eligible to receive safe harbor matching contributions and automatic contributions on the first day of the calendar quarter on or next following attainment of age 18 and completion of a year of service (1,000 hours of service) in a computation period. The initial computation period is the participant’s first 12 months of employment, with any successor computation periods being the plan year. The Company will credit the participant’s account with a safe harbor match and/or an automatic contribution if the participant meets the eligibility requirements. The safe harbor matching contribution is 100% of the first 5% of the participant’s Plan compensation contributed as a salary deferral contribution. If necessary, the Company makes “true-up” matching contributions at the end of every payroll period. Subject to certain limits, the Company also makes an automatic contribution of 1% or 2% of Plan compensation based on the participant’s years of vesting service. Participants must be employed on the last day of the Plan year to be eligible to receive an automatic contribution. Employees (union and non-union) who are employed by Roundy’s Supermarkets, Inc. are not eligible to receive an automatic contribution.”
What you contribute to collect all of it
Contribute at least 5% of your pay to collect the full match.
That is $2,475 a year at a $49,500 salary, and it scales with your own.
Vesting score
100 out of 100
How fast the employer’s money becomes yours. Higher than 48% of the 253 schedules we have scored.
It measures vesting speed and nothing else. It says nothing about the size of the match, what the plan charges, or the funds inside it.
Share of the employer's money that is the worker's at hire and at each of the first 6 anniversaries: 100%, 100%, 100%, 100%, 100%, 100%, 100%. The score is the average of those 7 readings.
Vesting, word for word
“Participants are vested immediately in their pre-tax and Roth contributions, rollover contributions, and safe harbor matching contribution, plus actual earnings thereon. The participant’s vested interest in Company automatic contributions, if any, will be determined based on the participant’s years of service with the employer. Generally, participants become fully vested upon attaining 3 or more years of service.”
The plan tops the match up after year end, so contributing unevenly through the year does not cost the worker part of it.
The same match paragraph, word for word
“Non-union and union participants whose employment is subject to a collective bargaining agreement which provides for safe harbor match or Company automatic contributions are eligible to receive safe harbor matching contributions and automatic contributions on the first day of the calendar quarter on or next following attainment of age 18 and completion of a year of service (1,000 hours of service) in a computation period. The initial computation period is the participant’s first 12 months of employment, with any successor computation periods being the plan year. The Company will credit the participant’s account with a safe harbor match and/or an automatic contribution if the participant meets the eligibility requirements. The safe harbor matching contribution is 100% of the first 5% of the participant’s Plan compensation contributed as a salary deferral contribution. If necessary, the Company makes “true-up” matching contributions at the end of every payroll period. Subject to certain limits, the Company also makes an automatic contribution of 1% or 2% of Plan compensation based on the participant’s years of vesting service. Participants must be employed on the last day of the Plan year to be eligible to receive an automatic contribution. Employees (union and non-union) who are employed by Roundy’s Supermarkets, Inc. are not eligible to receive an automatic contribution.”
The wait before the match starts and the year-end true-up appear above when the filing states them. Neither is part of the score, and a filing that is silent on one of them is not a plan without it.
What the plan costs, against plans of its size
15th percentile
$20.22 per participant in plan-paid administrative cost, cheaper than 85% of plans with 5,000+ participants.
What is Kroger's 401(k) match formula?
Kroger's 401(k) employer match tops out at 5% of pay. The plan pays an annual true-up. What an annual true-up repays is the arithmetic behind that line: it matters most in a year when contributions land unevenly.
| Match formula | 100% (dollar-for-dollar) of the first 5% of pay |
|---|---|
| Maximum employer match | 5% of compensation |
| True-upA year-end recalculation that repays match lost to uneven contributions. | Yes, annual true-up |
| Conditions | The safe harbor match applies to non-union participants and to union participants whose collective bargaining agreement provides for it; if necessary, the Company makes true-up matching contributions at the end of every payroll period |
| Other employer contribution | Automatic contribution of 1% or 2% of Plan compensation based on years of vesting service, requiring employment on the last day of the Plan year; employees of Roundy's Supermarkets, Inc. are not eligible |
At a $60,000 salary, contributing 5% ($3,000) earns the full employer match of $3,000 for the year.
What the filing says, word for word
“Non-union and union participants whose employment is subject to a collective bargaining agreement which provides for safe harbor match or Company automatic contributions are eligible to receive safe harbor matching contributions and automatic contributions on the first day of the calendar quarter on or next following attainment of age 18 and completion of a year of service (1,000 hours of service) in a computation period. The initial computation period is the participant’s first 12 months of employment, with any successor computation periods being the plan year. The Company will credit the participant’s account with a safe harbor match and/or an automatic contribution if the participant meets the eligibility requirements. The safe harbor matching contribution is 100% of the first 5% of the participant’s Plan compensation contributed as a salary deferral contribution. If necessary, the Company makes “true-up” matching contributions at the end of every payroll period. Subject to certain limits, the Company also makes an automatic contribution of 1% or 2% of Plan compensation based on the participant’s years of vesting service. Participants must be employed on the last day of the Plan year to be eligible to receive an automatic contribution. Employees (union and non-union) who are employed by Roundy’s Supermarkets, Inc. are not eligible to receive an automatic contribution.”
Source: Form 11-K filed June 29, 2026, SEC EDGAR, corroborated by the filing's inline-XBRL facts · SEC ↗
What is Kroger's 401(k) vesting schedule?
Kroger vests the employer match immediately: 100% is yours as soon as it is paid in. Nothing is forfeited when you leave, which is not true of the two schedules that vest over time.
| Employer match vesting | Immediate: employer match is 100% vested when contributed |
|---|---|
| Your own contributions | Immediate: always 100% yours |
| Other employer contributions | Company automatic contributions vest based on years of service; participants generally become fully vested upon attaining 3 or more years of service |
Vesting, word for word
“Participants are vested immediately in their pre-tax and Roth contributions, rollover contributions, and safe harbor matching contribution, plus actual earnings thereon. The participant’s vested interest in Company automatic contributions, if any, will be determined based on the participant’s years of service with the employer. Generally, participants become fully vested upon attaining 3 or more years of service.”
Source: Form 11-K filed June 29, 2026, SEC EDGAR · SEC ↗
Who can join Kroger's 401(k), and is enrollment automatic?
Kroger's filing does not mention automatic enrollment, which is not the same as the plan having none.
| Plan entry | Eligible employees of the Company and its participating wholly owned subsidiaries may make deferrals as of the first day of the calendar month on or next following attainment of age 18 and 30 days of service |
|---|---|
| Match eligibility | First day of the calendar quarter on or next following attainment of age 18 and completion of a year of service (1,000 hours of service) in a computation period; available to non-union participants and union participants whose collective bargaining agreement provides for the safe harbor match |
| Excluded groups | Employees eligible for another Company qualified defined contribution plan with a 401(k) feature, employees excluded per the terms of a collective bargaining agreement, employees eligible to accrue a benefit under a Company defined benefit plan (other than the Amalgamated Meat Cutters Local No. 876 pension plan), leased employees and independent contractors |
| Automatic enrollment | Not mentioned in the filing (not proof of absence) |
Eligibility, word for word
“The Plan, which began January 1, 2007, is sponsored by The Kroger Co., an Ohio corporation (the Company or Kroger). The Plan is a defined contribution plan. Eligible employees of the Company and its participating wholly owned subsidiaries are eligible to make deferrals to the Plan as of the first day of the calendar month on or next following attainment of age 18 and 30 days of service. Employees are not eligible to participate in the Plan if they are eligible to participate in another qualified defined contribution plan with a 401(k) feature maintained by or contributed to by the Company; if they are not eligible to participate in the Plan per the terms of a collective bargaining agreement; if they are eligible to participate in a qualified defined benefit retirement plan, maintained by the Company, under which they are eligible to accrue a benefit (other than The Kroger Co. Pension Plan for Employees Represented by Amalgamated Meat Cutters and Butcher Workmen of North America, AFL-CIO, Local No. 876); if they are a leased employee or if they are an independent contractor. The Plan is subject to the provisions of the Employee Retirement Income Security Act of 1974, as amended (ERISA).”
Source: Form 11-K filed June 29, 2026, SEC EDGAR · SEC ↗
What does the Kroger plan report on Form 5500?
The Kroger plan reported $11.8B in assets and 160,358 participants for plan year 2024.
| Total plan assets | $11,809,161,000 |
|---|---|
| Participants | 160,358 |
| Recordkeeper | Merrill Lynch |
| Plan-paid admin cost per participant | $20.22 |
How that cost compares
This plan pays $20.22 per participant. The median across plans in retail is $93.99, from the 2,177 of 2,305 whose Form 5500 yields a per-participant cost.
The plan reports Merrill Lynch as its recordkeeper, one of 663 plans it runs in the data we publish. Of those, the 659 with a computable fee have a median plan-paid cost of $87.18 per participant.
How does Kroger's 401(k) match compare?
The Kroger Co.'s maximum 401(k) match of 5% of pay compares with a median of 4.5% across the 181 companies in our data with a computable formula.
Employers worth reading next
Of the six employers below, three file in retail, two report the same recordkeeper and one vests on the same schedule.
Maximum match 5% of pay. Also in retail.
Maximum match 6% of pay. Also in retail.
Maximum match 4.25% of pay. Also in retail.
Maximum match 5% of pay. Same recordkeeper, Merrill Lynch.
Maximum match 5.1% of pay. Same recordkeeper, Merrill Lynch.
Maximum match 5% of pay. Vests immediately too, like Kroger.
What do Kroger's other 401(k) plans say?
Harris Teeter Supermarkets, Inc. Retirement and Savings Plan
Harris Teeter Supermarkets employees
The Kroger Co.'s employer match rate is set at the sponsor's discretion and is not disclosed in the 11-K for the plan year ended December 31, 2025.
- Employer match vesting
- Cliff: 100% vested after 3 years of service
- Automatic enrollment
- Not mentioned in the filing (not proof of absence)
What the filing says, word for word
“The Plan includes Company matching contributions at a rate determined at the sole discretion of the Board of Directors of the Company or its delegate. The Company matching contributions are applicable to the first 5% of compensation contributed by eligible participants. The matching contributions are deposited with each payroll contribution.”
What can you do next?
Check your own balance and contribution rate at Merrill Benefits OnLine ↗, the recordkeeper this plan reports.
- Read the Form 11-K on SEC EDGAR ↗
Form 11-K filed June 29, 2026, SEC EDGAR. Every match fact on this page comes from it.
- Changed jobs? Find an old 401(k) ↗
The Department of Labor's Retirement Savings Lost & Found, a free government database.
- This year's IRS contribution limits ↗
The official deferral and catch-up limits every formula operates under.
- Download this data (CSV)
Formula, vesting and source references for this company, one file.
Questions this filing answers
What is The Kroger Co.'s 401(k) match?
The Kroger Co. matches 100% of employee contributions up to 5% of eligible pay (plan year ended December 31, 2025).
When does the The Kroger Co. 401(k) match vest?
Immediate: employer match is 100% vested when contributed.
Does The Kroger Co.'s 401(k) plan have automatic enrollment?
Not mentioned in the filing (not proof of absence).
Cite: 401(k) Monitor, “The Kroger Co. 401(k) plan facts”, from SEC Form 11-K accession 0001104659-26-078682, plan year ended 2025-12-31.