Maybe I don't understand this concept. The employer matches up to $18,500 a year. Using Bob and Sally as a example. Bob makes $18,000 a year. He's not effected by the match, because he can't put more then $18,500 in the retirement account. Sally on the other hand makes $20,000 a year. She can put more then $18,500, though the employer won't match the $1,500 assuming she puts her whole years pay into the retirement account.