State Retirement Mandates

State	Mandate	Employee Count	Fines
Alabama	No	-	-
Alaska	Pending	-	-
Arizona	Pending	-	-
Arkansas	Pending	-	-
California	Active	More than 1 Employee	$250 per employee ≥90 days noncompliant, $500 additional fee per employee ≥180 days noncompliant
Colorado	Active	More than 5 Employees	Up to $100 per employee per year
Connecticut	Active	More than 5 Employees	$500 for employers with 5-24 employees $1,000 for employers with 25-99 employees $1,500 for employers with 100+ employees
Delaware	Active	More than 5 Employees	$250 per employee per year
Florida	Pending	-	-
Georgia	Pending	-	-
Hawaii	Active	-	$25 per month the employee was not enrolled $50 per month that an employee continues to be unenrolled after a penalty has been assessed
Idaho	Pending	-	-
Illinois	Active	More than 5 Employees	$250 per employee for the first year $500 per employee for each subsequent year
Indiana	Pending	-	-
Iowa	Pending	-	-
Kansas	Pending	-	-
Kentucky	Pending	-	-
Lousiana	Pending	-	-
Maine	Active	More than 5 Employees	July 1, 2025 - June 30, 2026 penalty for non-compliance is $20 per employee. July 1, 2026 - June 30, 2027, the penalty per employee will be $50. July 1, 2027, the penalty per employee increases to $100
Maryland	Active	More than 1 Employee	None - incentive is $300 waiver of the Maryland business annual filing fees
Massachusetts	Voluntary	1-20 employees (nonprofit only)	-
Michigan	Pending	-	-
Minnesota	Active	More than 5 Employees	-
Mississippi	Pending	-	-
Missouri	Voluntary	-	-
Montana	Pending	-	-
Nevada	Active	More than 5 Employees	-
Nebraska	Pending	-	-
New Hampshire	Pending	-	-
New Jersey	Active	25 to 40+ employees	The second calendar year, a fine of $100 The third and fourth calendar year, a fine of $250 for each employee The fifth and any subsequent calendar year, a fine of $500 for each employee
New Mexico	Voluntary	-	-
New York	Active	-	-
North Dakota	Pending	-	-
North Carolina	Pending	-	-
Ohio	Pending	-	-
Oklahoma	Pending	-	-
Oregon	Active	More than 1 Employee	Up to $100 for each employee
Pennsylvania	Pending	More than 5 Employees	-
Rhode Island	Active	Program not yet operational	$250 per eligible employee
South Carolina	Pending	-	-
South Dakota	No	-	-
Tennessee	Pending	-	-
Texas	Pending	-	-
Utah	Pending	-	-
Vermont	Active	More than 5 Employees	$10per employee before October 1, 2025 $20 per employee October 1, 2025 to September 30, 2026 $75 per employee on or after October 1, 2026
Virginia	Active	More than 25 Employees	$200 per eligible employee per year
Washington	Voluntary
West Virginia	Pending	-	-
Wisconsin	Pending	-	-
Wyoming	Pending	-	-