Home SIMPLE IRA Account What are the vesting rules for employee contributions to a SIMPLE IRA?

What are the vesting rules for employee contributions to a SIMPLE IRA?

Last updated on Mar 14, 2025

For SIMPLE IRA plans, the vesting rules are applicable for both employee and employer contributions.

  • Any contributions you make to your SIMPLE IRA as an employee are always 100% vested.This means that you own the money you contribute, and you can manage or invest it for your retirement fund withdrawal.

  • Employer contributions (either matching or non-elective contributions) will also be 100% vested, and the employee completely owns them, even if they leave the job.